Before you begin to calculate withholding for your employee or independent contractor, be sure to choose the total amount that matches your pay cycle. If there are children of the marriage, Form UD-8(3) is also required.If the Defendant seeks maintenance or child support, the Defendant must fill out the. How Do I Fill Out the Form and Where Do I Serve It? AARP's state tax guide on New York tax rates for income, retirement and more for retirees and residents over 50. Every employee is required to complete a federal Withholding Allowance Certificate (W-4), which can also be utilized for state and local withholdings. To accurately determine the correct amount of Massachusetts withholding, employers will rely on Massachusetts Form M4.