Massachusetts 1099 Reporting Requirements

CF/SF Program

The state of Massachusetts participates in the CF/SF program, but you are still required to file directly with the state.

Due Dates

Filing TypeDue Date
Electronic FilingJanuary 31 - 1099-MISC (NEC Only)
March 31 (1099-MISC, DIV, INT, R)

Required 1099 Forms

  • 1099-MISC
  • 1099-INT
  • 1099-DIV
  • 1099-R

Transmittal/Reconciliation Form

Form 1096 - Annual Summary and Transmittal

If you are paper filing your 1099 forms, be sure to include a photocopy of the US Form 1096, Annual Summary and Transmittal of US Information Returns, along with your 1099 state copies.

Note: Form MA 1099-HC, Individual Mandate Massachusetts Health Care Coverage, MUST be filed electronically. Submissions on magnetic media are no longer accepted. 1099 reports will no longer be accepted via magnetic media methods.

Withholding

You must file the form 1099-MISC, 1099-INT, 1099-DIV and 1099-R only if there is state tax withholding.

What is the User Responsible for?

You will need to file the Annual Summary and Transmittal Form 1096 directly with the state.

E-filing & Paper Filing

The state of Massachusetts accepts both e-filing and paper filing.

State Filing Agency

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