Massachusetts: 1099 State Filing Requirements
4.6k views |Last modified 9/11/2024 7:30:43 AM EST | Added by TaxBandits Team

Massachusetts requires you to file Form 1099 with the state agency under the following conditions:

Requirements
The Massachusetts Department of Revenue mandates the filing of 1099 forms as follows:

• You must file 1099 forms directly with the state, even if no state tax is withheld.
• Form 1099-K must be filed if the gross amount paid in settlement to a payee with a Massachusetts address is $600 or more in a calendar year, regardless of the number of transactions, even though the IRS threshold is $20,000 and 200 transactions.

Required 1099 Forms
Massachusetts also requires the filing of the following 1099 forms: 

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B
• 1099-G
• 1099-OID
• W-2G

Additional Requirements
Massachusetts does not require any additional forms when filing 1099 forms.

Due Date

• The filing deadline for Form 1099-NEC is January 31, and the deadline for all other 1099 forms is March 31.

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

For more information about Massachusetts 1099 filing requirements, click here.