Massachusetts: 1099 State Filing Requirements

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)

• 9 digits with a hyphen (Eg: 999-999-999)

Note: The state also accepts your federal EIN as a state ID
 

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
 

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:

  • All 1099 Forms - March 31, 2026 (Except 1099-NEC) 

  • Form 1099-NEC - February 02, 2026

2: If no Massachusetts state tax withheld

• Payment Threshold: Equal to or more than the federal threshold

• Filing Method: Direct State Filing

  • You should file Form 1099 directly with the state.

• Additional Form Required: Not Required

• Deadline:

  • All 1099 Forms - March 31, 2026 (Except 1099-NEC) 

  • Form 1099-NEC - February 02, 2026
     

Note: If the total payment is less than $600, the state doesn’t require the filing of 1099 forms.

 

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