Massachusetts 1099 Filing Requirements for 2024
The State of Massachusetts Mandates
1099 Filing!
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Massachusetts State Filing
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Massachusetts 1099 Reporting Requirements
The State of Massachusetts mandates filing Form 1099 with the state agency under the following conditions:
| Scenario | If there is any Massachusetts State Tax Withholding | If there is no Massachusetts State Tax Withholding |
|---|---|---|
| Payments Threshold | Follows Federal Threshold* | |
| Due Date |
1099-NEC - January 31, 2025 Other 1099’s - March 31, 2025 |
1099-NEC - January 31, 2025 Other 1099’s - March 31, 2025 |
| Filing Method | Direct State Filing | |
| Additional Form | Not Required | |
*The federal threshold varies based on the 1099 form types. Learn more about the federal thresholds for each
1099 form.
Note: The state of Massachusetts requires the filing of Form 1099-K if the gross amount paid in settlement to a payee with a Massachusetts address in a calendar year is $600 or more, regardless of transactions during the year, even though the IRS threshold is $20,000 and 200 transactions.
The State of Massachusetts requires the following Forms:
- Form 1099 (1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-OID, and W-2G)
- Form W-2 - Wages and Tax Statement. Learn more about Massachusetts W-2 State Filing Requirements.
TaxBandits supports Form 1099 and W-2 filing with both the Federal
and State.
Frequently Asked Questions
Does Massachusetts require 1099 filing?
Yes, the State of Massachusetts Department of Revenue mandates filing the 1099 Forms:
- The State of Massachusetts requires filing 1099 form directly with the state, even if there is no state tax is withheld.
- The state requires the filing of Form 1099-K if the gross amount paid in settlement to a payee with a Massachusetts address in a calendar year is $600 or more, regardless of transactions during the year, even though the IRS threshold is $20,000 and 200 transactions.
Is there a payment threshold for Form 1099 with Massachusetts?
There is no specific threshold for reporting 1099s with the state of Massachusetts. Instead, the reporting requirements align with the federal guidelines. The payer should assess and file a Form 1099 based on the applicable federal threshold for each specific form.
| Forms | Threshold |
|---|---|
| Form 1099-NEC | $600 |
| Form 1099-MISC | $600 |
| Form 1099-K | $600* |
| Form 1099-INT |
|
| Form 1099-DIV |
|
| Form 1099-R | $10 |
| Form 1099-B | - |
| Form 1099-G | - |
| Form 1099-OID | $10 |
| Form W-2G |
|
Note: The state of Massachusetts requires the filing of Form 1099-K if the gross amount paid in settlement to a payee with a Massachusetts address in a calendar year is $600 or more, regardless of transactions during the year, even though the IRS threshold is $20,000 and 200 transactions.
What types of 1099 forms does Massachusetts require?
Massachusetts requires the filing of the following 1099 forms:
Does Massachusetts require additional forms when filing 1099?
No, Massachusetts doesn't require any additional forms when filing 1099 forms.
When is Massachusetts 1099 due?
The filing due date for both Form 1099 NEC is January 31. And the due date to file other 1099’s is March 31. If the deadline falls on a weekend or federal holiday, the next business day is the deadline.
What are the requirements to file 1099 electronically with Massachusetts?
The State of Massachusetts accepts both e-filing and paper filing. The State of Massachusetts mandates filing electronically if you are submitting 50 or more 1099 returns.
Where do I mail Massachusetts 1099 forms?
Mail your Form 1099s to the following address.
PO Box 7015, Boston,
MA 02204
For more information, please visit the State website: https://www.mass.gov/
