{"id":2583,"date":"2010-02-09T22:30:57","date_gmt":"2010-02-10T03:30:57","guid":{"rendered":"https:\/\/old.visionpayroll.com\/kb\/?p=2583"},"modified":"2010-02-09T22:30:57","modified_gmt":"2010-02-10T03:30:57","slug":"massachusetts-releases-emergency-regulation-on-motion-picture-production-company-withholding","status":"publish","type":"post","link":"https:\/\/old.visionpayroll.com\/kb\/2010\/02\/massachusetts-releases-emergency-regulation-on-motion-picture-production-company-withholding\/","title":{"rendered":"Massachusetts Releases Emergency Regulation on Motion Picture Production Company Withholding"},"content":{"rendered":"

The Massachusetts Department of Revenue<\/a> has released an emergency regulation 830 CMR 62B.2.3: Motion Picture Production Company Withholding<\/em><\/a>. This regulation \u201cestablishes and explains the requirements of motion picture production companies to withhold Massachusetts personal income tax on payments to independent contractors and loan-outs for services rendered in Massachusetts.\u201d The regulation provides information in the following areas:<\/p>\n

    \n
  1. Statement of Purpose; Outline of Topics<\/li>\n
  2. Definitions<\/li>\n
  3. Registration and Reporting Obligations of a Production Company; Qualification for the Credit<\/li>\n
  4. Withholding and Reporting Requirements as Prerequisites for Credit Qualification; Loan-Out Filing Requirements<\/li>\n
  5. Personal Income Credit against Taxes; Reporting Requirements<\/li>\n
  6. Coordination with Other Withholding Requirements<\/li>\n
  7. Effective Date<\/li>\n<\/ol>\n

    Since the regulation was issued as an emergency regulation, it is effective immediately and requires withholding on covered payments made after February 17, 2010. A transition rule allows certain waivers issued before February 18, 2010 to remain in effect for the duration of the production for which the waiver was issued. Contact Vision Payroll<\/a> if you have any questions on 830 CMR 62B.2.3<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

    The Massachusetts Department of Revenue has released an emergency regulation 830 CMR 62B.2.3: Motion Picture Production Company Withholding. This regulation \u201cestablishes and explains the requirements of motion picture production companies to withhold Massachusetts personal income tax on payments to independent contractors and loan-outs for services rendered in Massachusetts.\u201d The regulation provides information in the following […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[1151,644,13,1152],"_links":{"self":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/2583"}],"collection":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/comments?post=2583"}],"version-history":[{"count":1,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/2583\/revisions"}],"predecessor-version":[{"id":2584,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/2583\/revisions\/2584"}],"wp:attachment":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/media?parent=2583"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/categories?post=2583"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/tags?post=2583"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}