The rules
| Forms filed with the state | 1099-INT, DIV, MISC, NEC, K, R, S, DA and any other 1099-series form issued to a Massachusetts payee (MA address). |
| Who must file | Any payer issuing those forms to Massachusetts recipients, regardless of withholding. Must file directly with DOR even if in CF/SF (MISC, DIV, INT, K, NEC, R). |
| Due date | 1099-NEC and 1099-K: January 31. Other 1099s: March 31 electronic (February 28 paper). MA honors automatic IRS extensions. |
| How | MassTaxConnect bulk file upload (required for 50 or more forms); fewer than 50 may file on paper. No transmittal form required. |
| State 1099-K threshold | $600 or more gross payments to a MA payee, regardless of transaction count (830 CMR 62C.8.1); Form M-1099-K may be used for MA-only filers. |
| Nonresident withholding | None on nonresident independent contractors; pass-through entity withholding only. No state backup-withholding rule. |
- Page last updated July 24, 2026.
- Directive 09-9 sets the 50-form machine-readable threshold.
Questions people ask about Massachusetts
Do I have to file 1099s directly with Massachusetts?
Yes, when Massachusetts tax was withheld on the payment. Even without withholding, Massachusetts requires a direct filing in some cases. Any payer issuing those forms to Massachusetts recipients, regardless of withholding. Must file directly with DOR even if in CF/SF (MISC, DIV, INT, K, NEC, R).
Which 1099 forms does Massachusetts require?
1099-INT, DIV, MISC, NEC, K, R, S, DA and any other 1099-series form issued to a Massachusetts payee (MA address).
When are 1099s due in Massachusetts?
1099-NEC and 1099-K: January 31. Other 1099s: March 31 electronic (February 28 paper). MA honors automatic IRS extensions.
How do I file 1099s with Massachusetts?
MassTaxConnect bulk file upload (required for 50 or more forms); fewer than 50 may file on paper. No transmittal form required.
Does Massachusetts have its own 1099-K threshold?
$600 or more gross payments to a MA payee, regardless of transaction count (830 CMR 62C.8.1); Form M-1099-K may be used for MA-only filers.
Does Massachusetts require withholding on payments to nonresident contractors?
None on nonresident independent contractors; pass-through entity withholding only. No state backup-withholding rule.
Verified September 24, 2026 against https://www.mass.gov/info-details/massachusetts-form-1099-filing-requirements. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 penalty are federal. A payee in Massachusetts who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.