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)|
April 02 (1099-MISC, INT, DIV)
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.
You must file the required 1099 forms even if there is no state tax withholding.
Be sure to file your 1099 forms directly to the state of Massachusetts!
The state of Massachusetts accepts both e-filing and paper filing.