Massachusetts State 1099 Tax Filing

Does Massachusetts require state 1099 tax filing?

Yes, Massachusetts requires all 1099 forms to be filed with the Massachusetts Department of Revenue.

Which forms does Massachusetts require?

An annual report of taxable income must be filed with the state of Massachusetts if any of the following form types were issued:

1099-A 1099-G 1099-MISC 1099-QA
1099-B 1099-INT 1099-NEC 1099-R
1099-C 1099-K 1099-OID 1099-S
1099-CAP 1099-LS 1099-PATR 1099-SA
1099-DIV 1099-LTC 1099-Q 1099-SB

How must Forms 1099 be filed with Massachusetts ?

Massachusetts accepts both paper filing and e-filing. However, if filing 50 or more forms 1099, then filing electronically is required.

Does Massachusetts participate in Combined Federal/State Filing?

Yes, Massachusetts participates in Combined Federal/State Filing. If you utilize CF/SF when filing your 1099s, the IRS will forward the information to the Massachusetts Department of Revenue and you will not have to do so yourself.

However, regardless of participation in CF/SF, the Massachusetts Department of Revenue requires individuals or institutions who issue Forms 1099-NEC, 1099-INT, 1099-DIV, and 1099-MISC to transmit directly to the Massachusetts Department of Revenue, in addition to CS/SF.

What are the deadlines for Massachusetts 1099 Reporting?

Traditionally, the filing deadlines for Massachusetts are as follows:

  • 1099-NEC – January 31st
  • Other Forms 1099 – March 31st

If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.

What are the 1099 penalties for Massachusetts ?

The 1099 penalties for Massachusetts are as follows:

  • Late filing: Penalty of 1% of balance due per month (or partial month)
    • Maximum penalty of 25% of balance due.
  • Fail to furnish forms (or issue false forms): May be fined up to $1,000 and/or imprisoned for up to 1 year.
  • Late Payment: Penalty of 1% of unpaid tax per month (or partial month). Maximum penalty of 25% of unpaid tax.
    • Maximum penalty of 25% of balance due.
  • Interest charged when payments not made when due.

If employers fail to file returns, make payments, or submit data electronically to the MA DOR, they may be penalized up to $100 per failure.

See the Massachusetts Withholding Taxes on Wages webpage for more information.

What is the responsible state agency?

Massachusetts Department of Revenue
19 Staniford Street
Boston, MA 02721
(617) 887-6367

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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