Massachusetts 1099
Filing Requirements
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1099 Forms Required by Massachusetts State
Massachusetts requires businesses to file various 1099 forms to report payments made to individuals and other entities.
Form 1099-NEC
Non-Employee Compensation
Form 1099-MISC
Miscellaneous Income
Form 1099-K
Card Transactions
Form 1099-INT
Interest Income
Form 1099-DIV
Dividends Distributions
Form 1099-R
Retirement Plans
Form 1099-B
Broker and Barter Exchange Transactions
Form 1099-G
Government Payments
Form OID
Original Issue Discount
Form W-2G
Gambling Winnings
The state also requires Form W-2. Learn more
Massachusetts Filing Requirements for Form 1099-NEC, MISC, K, INT, DIV, R, B, G, OID, & W-2G
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If Massachusetts Tax Was Withheld | More than $0 | Direct State Filing | Not Required |
All 1099 Forms - March 31, 2026 1099-NEC - February 02, 2026 |
| If NO Massachusetts Tax Was Withheld | Equal to or more than the federal threshold | Direct State Filing | Not Required |
All 1099 Forms - March 31, 2026 1099-NEC - February 02, 2026 |
| Less than the federal threshold | No Filing Required | |||
Ready to file the 1099 Form with the Massachusetts State?
Information Required to File 1099 Forms with Massachusetts
Discover the key information needed to file Form 1099 with the State of Massachusetts.
1. State/Payer’s state number
The payer’s state identification number refers to the Massachusetts Withholding Account Number.
Massachusetts State ID Format:
- 2 digits and a hyphen followed by 7 digits. (For example: 99-9999999)
- 9 digits (For example: 999999999)
-
13 digits starting with WTH hyphen digits and hyphen 3 digits
(For example: WTH-99999999-999) -
3 digits, followed by a hyphen, 3 digits, another hyphen, and 3 digits
(For example: 999-999-999)
The state accepts your federal EIN as state ID.
2. State income
The total amount of taxable income that is subject to the Massachusetts state income tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
1. State/Payer’s state number
The payer’s state identification number refers to the Massachusetts Withholding Account Number.
Massachusetts State ID Format:
- 2 digits and a hyphen followed by 7 digits. (For example: 99-9999999)
- 9 digits (For example: 999999999)
-
13 digits starting with WTH hyphen digits and hyphen 3 digits
(For example: WTH-99999999-999) -
3 digits, followed by a hyphen, 3 digits, another hyphen, and 3 digits
(For example: 999-999-999)
The state accepts your federal EIN as state ID.
2. State distribution
Report the total payment amount subject to state tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local distribution
Report the total payment amount subject to local tax.
6. Local tax withheld
Enter the amount of local income tax withheld.
1. State/Payer’s state number
The payer’s state identification number refers to the Massachusetts Withholding Account Number.
Massachusetts State ID Format:
- 2 digits and a hyphen followed by 7 digits. (For example: 99-9999999)
- 9 digits (For example: 999999999)
-
13 digits starting with WTH hyphen digits and hyphen 3 digits
(For example: WTH-99999999-999) -
3 digits, followed by a hyphen, 3 digits, another hyphen, and 3 digits
(For example: 999-999-999)
The state accepts your federal EIN as state ID.
2. State winnings
Report the total winnings subject to Massachusetts state tax.
3. State income tax withheld
Enter the amount of Massachusetts state income tax withheld.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local winnings
Report total winnings subject to local tax.
6. Local income tax withheld
Enter the amount of local income tax withheld.
File with the Massachusetts state in minutes using TaxBandits!
TaxBandits – Simplifying Massachusetts State 1099 Compliance
TaxBandits supports the filing of 1099 forms directly with the Massachusetts Department of Revenue, ensuring compliance with state regulations.
Complete Compliance
Stay compliant with federal and Massachusetts state filing requirements, corrections, and deadlines — all efficiently managed in one place with TaxBandits.
State Filing Guidance
TaxBandits provides a comprehensive, step-by-step guide to simplify the 1099 filing process, ensuring a seamless experience from start to finish.
State Form PDFs
Conveniently access and download Massachusetts 1099 form PDFs for recordkeeping, ensuring you always have the forms you need.
Free Resubmissions
If the Massachusetts Department of Revenue rejects your 1099 forms, you can correct the errors and resubmit them free of charge.
Start filing your Massachusetts 1099 returns with TaxBandits by creating an account!
How to File Form 1099 with the State of Massachusetts?
Create your free account and follow these simple steps to effortlessly e-file your 1099 with the federal and the state of Massachusetts!
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Step 1: Choose Form 1099
Select the type of 1099 form you want to file.
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Step 2: Enter Form 1099 details
Complete the form using manual entry or other bulk import options.
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Step 3: Enter State Filing Information
Provide the required Massachusetts state details for Form 1099.
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Step 4: Choose Distribution Options
Opt for our distribution services – Postal Mailing, Online Access, or both.
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Step 5: Review and Transmit
Review your form and transmit it to the IRS and state agencies.
Are you ready to begin e-filing your 1099 Form with Massachusetts State? File in minutes with TaxBandits!
Frequently Asked Questions
Does Massachusetts require 1099 filing?
Yes, the State of Massachusetts Department of Revenue mandates filing the 1099 Forms:
- The State of Massachusetts requires filing 1099 form directly with the state, even if there is no state tax is withheld.
- 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.
Is there a payment threshold for Form 1099 with Massachusetts?
There is no specific threshold for reporting 1099s with the state of Massachusetts. Instead, the reporting requirements align with the federal guidelines. The payer should assess and file a Form 1099 based on the applicable federal threshold for each specific form.
| Forms | Threshold |
|---|---|
| Form 1099-NEC | $600 |
| Form 1099-MISC | $600 |
| Form 1099-K | $600* |
| Form 1099-INT |
|
| Form 1099-DIV |
|
| Form 1099-R | $10 |
| Form 1099-B | NO specific threshold |
| Form 1099-G | NO specific threshold |
| Form 1099-OID | $10 |
| Form W-2G |
|
The state of Massachusetts 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.
What types of 1099 forms does Massachusetts require?
Massachusetts requires the filing of the following 1099 forms:
Does Massachusetts require additional forms when filing 1099?
No, Massachusetts doesn't require any additional forms when filing 1099 forms.
When is Massachusetts 1099 due?
The filing due date for Form 1099-NEC is January 31, and the filing deadline for other 1099 forms is March 31. If a deadline falls on a weekend or federal holiday, the next business day becomes the due date.
What are the requirements to file 1099 electronically with Massachusetts?
The State of Massachusetts accepts both e-filing and paper filing. The State of Massachusetts mandates filing electronically if you are submitting 50 or more
1099 returns.
Is there an extension available to file 1099 forms with the Massachusetts?
Yes. The state of Massachusetts provides a separate extension for filing 1099 forms with the state.
Massachusetts recognizes the automatic extensions of time to file allowed by the IRS. For any other questions about extensions, send a message through your MassTaxConnect account.
Where do I mail Massachusetts 1099 forms?
Mail your Form 1099s to the following address:
PO Box 7015, Boston,
MA 02204
If you made errors on 1099 forms filed with the State of Massachusetts, you can correct them by downloading the corrected form and mailing it to the address provided above.
For more information click here to learn about Massachusetts 1099 filings.
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