The state of Massachusetts participates in the CF/SF program, but you are still required to file directly with the state.
|Filing Type||Due Date|
|Electronic Filing||January 31 - 1099-MISC (NEC Only)|
March 31 (1099-MISC, DIV, INT, R)
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.
You must file the form 1099-MISC, 1099-INT, 1099-DIV and 1099-R only if there is state tax withholding.
You will need to file the Annual Summary and Transmittal Form 1096 directly with the state.
The state of Massachusetts accepts both e-filing and paper filing.