Massachusetts: 1099 State Filing Requirements
4.3k views | Last modified 1/4/2024 7:28:36 AM EST | Added by TaxBandits Team

Applicable To
94X 1099 W-2 ACA W-4

The State Massachusetts Department of Revenue mandates the filing of the 1099 Forms with the state, even if there is no state tax is withheld. Whereas, the state requires the filing of Form 1099-K if the gross amount paid in settlement to a payee with a Massachusetts address in a calendar year is $600 or more, regardless of transactions during the year, even though the IRS threshold is $20,000 and 200 transactions.

TaxBandits supports the e-filing of Form 1099 with both the Federal and State of Massachusetts. However, we do not support filing the Annual Withholding Reconciliation “Form M-3” with the state, and the payer is responsible for filing the form before the deadline.

What to be filed

  • All 1099s (TaxBandits supports 1099 MISC, 1099 NEC,1099 INT, 1099 DIV, 1099 B, 1099 R, 1099 K, W-2G)
  • Form M-3- Annual Withholding Reconciliation Form

Due Date

The filing due date for both Form 1099-NEC is January 31. And the due date to file other 1099s, such as 1099-MISC, 1099-INT, 1099-DIV, 1099-R, and 1099-K, is March 31.

If the deadline falls on a weekend or federal holiday, the next business day is the deadline.


A penalty of $2 per month (minimum $10 - maximum $2,000) will be imposed for each form 1099 not filed on time with the state of Massachusetts.

For more information about Massachusetts 1099 Reporting Requirements, click here

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