Mass. Gen. Laws » Part I Title IX Chapter 62B
Massachusetts General Laws

Mass. Gen. Laws ch. 62B, § 5 (2026)

Statement to employee; requisite information; failure of employer to withhold or pay over withheld taxes; liability

✓ current as of July 2026
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Section 5. Every employer required to deduct and withhold from an employee or payee a tax under section 2 or who would have been required under said section 2 in the case of an employee to deduct and withhold a tax if the employee had not claimed any personal exemption or dependency exemptions, shall furnish to each such employee or payee in respect of the wages or other payments paid by such employer to such employee or payee during the calendar year, on or before January 31 of the succeeding year, or, if an employee's employment is terminated before the close of such calendar year, within 30 days from the day on which the last payment of wages shall be made, a written statement in duplicate showing the name of the employer, the name of the employee or payee and the social security number of the employee or payee, if any, the total amount of wages or other amounts subject to taxation under chapter 62 and the total amount deducted and withheld as tax. The statement shall contain such other information as the commissioner may prescribe. The commissioner may grant reasonable extensions of time, not exceeding 60 days, for the furnishing of the statement.

An employer who fails to withhold or pay to the commissioner any sum required by this chapter to be withheld or paid shall be personally and individually liable therefor to the commonwealth. The term ''employer,'' as used in this section and in section 11, shall include a person or entity required to withhold tax from a payee, an officer or employee of a corporation or a member or employee of a partnership or limited liability company who, as such officer, employee or member is under a duty to withhold and pay over taxes in accordance with this section and section 2. Any sum withheld in accordance with said section 2 shall be considered to be held in trust for the commonwealth.

If an employer in violation of this chapter fails to withhold the tax in accordance with section 2 and thereafter the tax against which such tax may be credited pursuant to section 9 is paid, the tax so required to be withheld shall not be collected from the employer; provided, however, that this paragraph shall not relieve the employer from liability for any penalties or additions to the tax otherwise applicable in respect of such failure to withhold.

Notes of Decisions
Cited in 12 cases (1 in the last 5 years), 1982–2022 · leading case: Taylor v. Adams (In Re Nash Concrete Form Co.), 159 B.R. 611 (D. Mass. 1993).
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Taylor v. Adams (In Re Nash Concrete Form Co.), 159 B.R. 611 (D. Mass. 1993). · cites it 7× “1 The only question presented is a legal one: whether the Massachusetts stab-ute, Mass.Gen.Laws ch. 62B, § 5, which creates a trust of withheld taxes in favor of the Commonwealth of Massachusetts, sufficiently parallels its federal counterpart, 26 U.”
Plazzi v. FedEx Ground Package Sys., Inc., 52 F.4th 1 (1st Cir. 2022). “at 615 (finding that Mass. Gen. Laws ch. 62B, § 5 "is intended to replicate the effect of its counterpart in the federal code, 26 U.”
Heritage Bank for Sav. v. Doran, 507 N.E.2d 690 (Mass. 1987). · cites it 4× “4 In June, 1981, the Commissioner notified Doran that, pursuant to G. L. c. 62B, § 5 (1984 ed.), he was personally liable for the taxes owed by Doran, Inc.”
Cnty. of Middlesex v. City of Newton, 434 N.E.2d 1297 (Mass. App. Ct. 1982). “, G. L. c. 62B, § 5. Moreover, if the county’s theory of liability were accepted, it would constitute precedent for the recovery of interest exceeding the rate specified by statute in other areas.”
Adams v. Coveney, 162 F.3d 23 (1st Cir. 1998). “” Mass. Gen. Laws ch. 62B, § 5 (1988). In like fashion, Lability for nonpayment of meals taxes may be imposed on any “officer or employee of a corporation .”
Adams v. Coveney, 217 B.R. 362 (D. Mass. 1998). · cites it 2× “64H, § 16 and Mass.Gen.L. ch. 62B, § 5 to determine whether Coveney was “under a duty” to pay over the state trust fund taxes withheld by Covynn, Inc.”
Boston Beverage Corp. v. Turner, 81 B.R. 738 (D. Mass. 1987). “§ 6672; M.G.L. c. 62B, § 5. To the extent he was responsible for the collection and payment of state and federal tax liabilities of the Corporate Debtors or other corporations, Turner therefore may be personally liable for amounts wrongfully withheld by those corporations.”
Caposella v. Comm'r of Revenue, 527 N.E.2d 744 (Mass. App. Ct. 1988). · cites it 2× “The plaintiff argues that in the absence of a judicial determination that he is a person responsible for taxes of the corporation under G. L. c. 62B, § 5 (withholding tax), and G.”
Taylor v. Massachusetts Dep't of Revenue (In Re Nash Concrete Form Co.), 151 B.R. 632 (Bankr. D. Mass. 1993). “” M.G.L. c. 62B § 5 (in part; emphasis added).”
Agrawal v. Conlon, 17 Mass. L. Rptr. 258 (Mass. Super. Ct. 2003). · cites it 5× “State Penalty Assessments M.G.L.c. 62B, §5 provides in pertinent part: Every employer who fails to withhold or pay to the commissioner any sums required by this chapter to be withheld or paid shall be personally and individually liable therefor to the commonwealth.”
In re Vallis, 97 B.R. 124 (D. Mass. 1989). “Mass.Gen.Laws Ann. ch. 62B, § 5. Likewise, section 16 of ch.”
Materials Dev. Corp. v. Comm'r of Revenue, 780 N.E.2d 87 (Mass. App. Ct. 2002). “The Heritage Bank decision concerned the date of assessment, not against the property of the corporate taxpayer, which would normally sign the tax return (and hence be “self-assessed” under § 26[a]), but against the property of certain corporate officers whose liability to pay…”
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