Watch this replay of the October 17, 2025 session of New England Underwriting Office Hours to learn about the new  MA DOR Withholding on Sales of Massachusetts Real Estate under 830 CMR 62B.2.4 rules that go into effect on November 1, 2025, and the settlement agent’s obligations to file returns and withhold a portion of the sales proceeds on transfers by MA nonresidents.

The DOR has not yet finalized the required return or Transferor’s Certification, but your office will need to incorporate new forms and obtain new information from sellers to prepare for the final implementation of the regulations.