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)
April 02 (1099-MISC, INT, DIV)

Required 1099 Forms

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

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 U.S Form 1096, Annual Summary and Transmittal of U.S Information Returns, along with your 1099 state copies.

Withholding

You must file the required 1099 forms even if there is no state tax withholding.

What is the User Responsible for?

Be sure to file your 1099 forms directly to the state of Massachusetts!

E-filing & Paper Filing

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

State Filing Agency

Be Compliant

  • 1099 State e-File Support
  • IRS e-File as low as $0.99/form
  • Print and Postal Mail

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