2.3 establishes and explains the requirements of motion picture production companies to withhold Massachusetts personal income tax. File for your appropriate Tax Credits with DOR.2.1 explains the requirements of employers and other persons to withhold the Massachusetts income tax on wages and payments. PPP loan borrowers subject to the Massachusetts personal income tax, including Schedule C filers, certain partners in a partnership, and S corporation. The document required to form a corporation in Massachusetts is called the Articles of Organization.