Massachusetts 1099 Reporting Requirements

Q. Does Massachusetts mandate 1099 filing?

A. Yes, the State Massachusetts Department of Revenue mandates the filing of the 1099 Forms only if there is state tax withholding.

Q. What types of 1099 forms does Massachusetts require?

A. Massachusetts requires the filing of the following 1099 forms only if there is state tax withholding.

• 1099-MISC
• 1099-INT
• 1099-DIV

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

A. Yes. Massachusetts also has an additional form M-3 (Reconciliation) to be sent if there is a state tax withheld to filed along with Form 1099.

Q. What is Form M-3?

A. Form M-3 is an Annual Reconciliation used to report the total income taxes withheld from employees/contractors and taxes remitted to the state.

Q. What is the due date to file 1099 with Massachusetts?

A. The filing due date for both Form 1099 (NEC Only) & M-3 is January 31. And the due date to file report 1099-MISC, 1099-INT, 1099-DIV is March 31.

Q. What are the requirements to file 1099 electronically with Massachusetts?

A. The State of Massachusetts accepts both e-filing and paper filing. The State of Massachusetts suggests filing electronically if you are submitting 50 or more 1099s.

Q. Where do I mail Massachusetts 1099 forms?