Massachusetts 1099 Reporting Requirements

Does Massachusetts mandate you file 1099 Forms?

Yes, the Massachusetts Department of Revenue requires filing 1099 Forms.

Does Massachusetts participate in the CF/SF program?

Yes, but you need to file 1099 directly with the State Department of Revenue.

What types of 1099 forms does Massachusetts require?

  • 1099-MISC
  • 1099-INT
  • 1099-DIV
  • 1099-R
  • 1099-S
  • 1099-B

You must file 1099 forms only if there is a state tax withholding.

Does Massachusetts have any additional requirements when you file 1099 forms?

Yes, the state of Massachusetts requires you to file Annual Reconciliation Form M-3 when filing 1099 forms if there is any state tax withholding.

What is Form M-3?

Form M-3 is the Annual Reconciliation form used to report the total income taxes withheld from recipients.

What are the due dates to efile 1099 & Form M-3?

The deadline to file 1099 online, along with Form M-3, is January 31 for Form 1099-MISC (NEC Only), & April 01 - Form 1099-MISC (Except NEC), INT, DIV, R, S, B.

What are the requirements to file 1099 online?

The State of Massachusetts suggests filing electronically if you are submitting 50 or more 1099s. If you have paid your taxes electronically during the year, you are required to file your forms too, electronically.

What is the penalty for filing Federal Form 1099 and Massachusetts State Form M-3 late?

Employers who submit wage and tax statements that are incomplete or are completed improperly are subject to a penalty of $10 for each incorrect statement.

Where do I mail my 1099 tax filing for Massachusetts?

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