Massachusetts: 1099 State Filing Requirements

Last modified 5/25/2020 5:52:45 AM EST

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

Massachusetts State ID Format:

• 2 digits and hyphen followed by 7 digits. (Eg: 99-9999999)
• 9 digits (Eg: 999999999)
• 13 digits starting WTH hyphen digits and hyphen 3 digits (Eg: WTH-99999999-999)

Required 1099 Forms:

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

Filing Criteria and Requirements

Criteria 1: If there is Massachusetts state tax withheld

• Payment Threshold: More than $0

• Filing Method: Direct State Filing

  • You should file Form 1099 directly with the state.

• Additional Form Required: Not Required

• Deadline:

  • Form 1099-NEC: January 31, 2025

  • Form 1099-K: March 31, 2025

  • Other 1099 Forms: March 31, 2025

Criteria 2: If no Massachusetts state tax withheld

• Payment Threshold: Follows Federal Threshold

• Filing Method: Direct State Filing

  • You should file Form 1099 directly with the state.

• Additional Form Required: Not Required

• Deadline:

  • Form 1099-NEC: January 31, 2025

  • Form 1099-K: March 31, 2025

  • Other 1099 Forms: March 31, 2025

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