*NOTE: New rate 2/2012 5.25% withholding*
Effective January 1, 2006
Massachusetts tax withholding on payments to performers
The College must withhold Massachusetts income tax at a current rate of 5.25% if gross payments to all performers and performing entities exceed $10,000 for a particular performance, event program or series and the payment to a single performer or performing entity exceeds $5,000 for the calendar year. Both of these thresholds include expense reimbursements.