You must file the 1099 forms ONLY if there is state tax withholding.
|Filing Type||Due Date|
|Electronic Filing||January 31 - Form 1099-MISC (NEC Only)|
April 02 - Form 1099-MISC (Except NEC), INT, DIV, R, S, B
The state of Massachusetts participates in the CF/SF program. but you are still required to file 1099 forms (MISC, INT & DIV) directly with the state.
Form 1096 - Annual Summary and Transmittal
If you are paper filing your 1099 forms, be sure to include a photocopy of the U.S Form 1096, Annual Summary and Transmittal of U.S Information Returns, along with your 1099 state copies.
Be sure to file the required 1099 forms directly with the state of Massachusetts!
The state of Massachusetts accepts both e-filing and paper filing.