Yes, the Massachusetts Department of Revenue requires filing 1099 Forms.
Yes, but you need to file 1099 directly with the State Department of Revenue.
You must file 1099 forms only if there is a state tax withholding.
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.
Form M-3 is the Annual Reconciliation form used to report the total income taxes withheld from recipients.
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.
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.