Tax Resources


W2 Instructions

State Tax Issues

MIT Employees and students whose physical work location is in Massachusetts are subject to Mass. income tax withholding. A state withholding record is created upon hire with a status of single and zero withholding allowances. To change this withholding information, you can access your record via Atlas.

Resident of Another State
If you are required to file a state tax return as a resident in another state, you may be eligible for a tax credit in that state for the taxes withheld and paid to Massachusetts. You will need to check with the appropriate tax authority in your state of residence to find out your eligibility and responsibilities.

We cannot withhold taxes for the state of which you are a resident if your physical work location is in Massachusetts. If you work in Massachusetts, we must withhold Massachusetts tax. We also cannot withhold taxes for two states.

Work Location in Another State
Employees and students working for MIT whose work location is in a state other than Massachusetts may be subject to tax withholding in that state instead of Massachusetts. Your department must send written notification via email ( payroll@mit.edu) or campus mail (NE49-3131) to Payroll to let us know in what location you are working. We will update your Payroll record to reflect that state at which time you will be able to update your status and withholding allowances via ESS.

If you are working for MIT in Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, or Wyoming, we will not withhold state income tax. These states do not impose payroll income taxes. Payroll still needs to receive notification from your department in order to stop withholding Massachusetts income taxes.