Do I have to file 1099s with Massachusetts?
| Form | Massachusetts tax withheld | No withholding |
|---|---|---|
| 1099-INT | Direct | Direct |
| 1099-DIV | Direct | Direct |
| 1099-MISC | Direct | Direct |
| 1099-NEC | Direct | Direct |
| 1099-K | Direct | Direct |
| 1099-R | Direct | Direct |
| 1099-S | Direct | Direct |
| 1099-DA | Direct | Direct |
| All other 1099 types | Direct | Direct |
Any 1099-series form issued to a payee with a Massachusetts address, and 1099-K at $600 or more.
The rules for tax year 2026
| 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). |
| 2026 filing threshold (1099-NEC, 1099-MISC) | $2,000 for 1099-NEC and 1099-MISC for tax year 2026 (TIR 26-4 conforms to the federal increase)TIR 26-4 (June 23, 2026) adopts "Sec. 70433. Increase in threshold for requiring information reporting with respect to certain payees." for both the personal income tax and the corporate excise. G.L. c.62C s.8 requires reports "on the same basis as is required by the federal government under the Code". The DOR 1099 requirements page (last updated July 24, 2026) states no NEC/MISC dollar amount.Source: TIR 26-4 |
| State 1099-K threshold | $600: "state filing requirement for Form 1099-K remains at $600 or more", for gross payments to Massachusetts residents regardless of transaction count (federal: over $20,000 and more than 200 transactions). Form M-1099-K exists. TIR 26-4 (June 23, 2026) does not adopt P.L. 119-21 sec. 70432 (the federal 1099-K rollback), so the $600 Massachusetts figure stays (DOR page updated July 24, 2026).Source: DOR: Massachusetts Form 1099 Filing Requirements |
| State backup withholding | None foundNo Massachusetts backup withholding rule found on the 1099 requirements page, the Withholding Tax Guide (Aug 2026), Circular M (Rev. 12/25), or G.L. c.62B s.2. The premise that MA has its own backup withholding was not confirmed.Source: Massachusetts Withholding Tax GuideFull detail: Massachusetts backup and nonresident withholding |
| Withholding on nonresident contractors | No general contractor rule found. Performer withholding: required when payments to a performer or performing entity "exceed $5,000" in a calendar year ($10,000 for 501(c)(3) payers), at the individual income tax rate (5.0% in examples); quarterly PEW returns; 830 CMR 62B.2.1(4)(f).Source: DOR: Withholding on Performers GuideFull detail: Massachusetts backup and nonresident withholding |
| Where to file | MassTaxConnect (250MB upload limit); Bulk File Portal for unlimited-size files |
| File format for tax year 2026 | Pub 1220 with MA changesSee the specifications below. |
| Annual transmittal or reconciliation | Not addressed for 1099s. Form M-3 (or M-3M) is the W-2/withholding reconciliation; paper W-2s and M-3 due February 28.Due: February 28 (M-3, paper W-2 context)Form: Massachusetts Withholding Tax Guide |
| Due dates | "Most Form 1099 reports are due on March 31 if filed electronically or February 28 if filed on paper. Form 1099-NEC and Form 1099-K are due on January 31." Paper allowed for fewer than 50 forms (P.O. Box 7045, Boston, MA 02204).Source: DOR: Massachusetts Form 1099 Filing Requirements |
| Combined Federal/State (CF/SF) | "Although Massachusetts participates in the CF/SF Program, all transmitters must file" Forms 1099-MISC, DIV, INT, K, NEC and R "directly to DOR regardless of participation." Nothing on IRIS.Source: DOR: Massachusetts Form 1099 Filing Requirements |
| Penalties | Not addressed on the pages checked.Source: DOR: Massachusetts Form 1099 Filing Requirements |
Some items for Massachusetts are not addressed on its pages, or its pages disagree with each other. Those are shown as the state wrote them. Confirm with the department before you file.
How to file, step by step
- Identify 1099s for Massachusetts payees: 1099-NEC and 1099-MISC at $2,000 or more for 2026, and 1099-K at $600 or more.
- Register the business in MassTaxConnect.
- Format the file per IRS Pub 1220 with MA modifications.
- Upload through MassTaxConnect (up to 250MB) or the Bulk File Portal; file directly even if you use CF/SF.
- File 1099-NEC and 1099-K by January 31; other 1099s by March 31 (electronic) or February 28 (paper, fewer than 50 forms).
File specifications and filing system
- Massachusetts Form 1099 Filing Requirements (format section)
- DOR Bulk File Instructions for Businesses
- Filing system: MassTaxConnect (250MB upload limit); Bulk File Portal for unlimited-size files
State pages checked (8)
- https://www.mass.gov/info-details/massachusetts-form-1099-filing-requirements
- https://www.mass.gov/info-details/dor-bulk-file-instructions-for-businesses
- https://www.mass.gov/info-details/massachusetts-withholding-tax-guide
- https://www.mass.gov/doc/massachusetts-circular-m-income-tax-withholding-tables-at-50-effective-january-1-2026/download
- https://www.mass.gov/info-details/ma-dor-withholding-taxes-on-performers-and-performing-entities-guide
- https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62B/Section2
- https://www.mass.gov/technical-information-release/tir-26-4-massachusetts-conformity-to-certain-provisions-in-public-law-no-119-21
- https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62C/Section8
Questions people ask about Massachusetts
Do I have to file 1099s directly with Massachusetts?
File 1099s directly with Massachusetts whether or not Massachusetts tax was withheld. 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?
"Most Form 1099 reports are due on March 31 if filed electronically or February 28 if filed on paper. Form 1099-NEC and Form 1099-K are due on January 31." Paper allowed for fewer than 50 forms (P.O. Box 7045, Boston, MA 02204).
How do I file 1099s with Massachusetts?
Identify 1099s for Massachusetts payees: 1099-NEC and 1099-MISC at $2,000 or more for 2026, and 1099-K at $600 or more. Register the business in MassTaxConnect. Format the file per IRS Pub 1220 with MA modifications. Upload through MassTaxConnect (up to 250MB) or the Bulk File Portal; file directly even if you use CF/SF. File 1099-NEC and 1099-K by January 31; other 1099s by March 31 (electronic) or February 28 (paper, fewer than 50 forms).
Does Massachusetts have its own 1099-K threshold?
$600: "state filing requirement for Form 1099-K remains at $600 or more", for gross payments to Massachusetts residents regardless of transaction count (federal: over $20,000 and more than 200 transactions). Form M-1099-K exists. TIR 26-4 (June 23, 2026) does not adopt P.L. 119-21 sec. 70432 (the federal 1099-K rollback), so the $600 Massachusetts figure stays (DOR page updated July 24, 2026).
Does Massachusetts require withholding on payments to nonresident contractors?
No general contractor rule found. Performer withholding: required when payments to a performer or performing entity "exceed $5,000" in a calendar year ($10,000 for 501(c)(3) payers), at the individual income tax rate (5.0% in examples); quarterly PEW returns; 830 CMR 62B.2.1(4)(f). See the Massachusetts backup and nonresident withholding page for the trigger, rate, forms and statute.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Massachusetts adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII 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.