Form 1099 Filing Requirements

Learn about filing requirements for the different types of annual Forms 1099 reports of interest, dividends, and other taxable income with the Massachusetts Department of Revenue (DOR).

Updated: May 3, 2022

Table of Contents

Filing requirements for issuers of Forms 1099

You must file an annual report of interest, dividends, and other income taxable under Chapter 62 of the Massachusetts General Laws if you issued any of the following:

  • Form 1099-INT or Form 1099-DIV
  • Form 1099-MISC or Form 1099-NEC
  • Form 1099-K
  • Form 1099-R
  • Form 1099-S
  • Any other forms in the 1099 series. 

Note: the forms listed above are federal IRS forms, and are not administered by the MA DOR. Visit the IRS for a complete list of 1099 forms and instructions.

Annual reports must be filed directly with DOR even if the transmitter participates in the IRS Combined Federal/State Filing Program (CF/SF). For filing instructions, see the “Submitting your annual report” section below.  

Generally, Form 1099 Reports for Massachusetts follow the federal guidelines in IRS Publication 1220. Modifications to the Form 1099 specifications in IRS Publication 1220 are required for Massachusetts municipal bond interest as explained below.

Note: DOR and the IRS have different filing requirements for Form 1099-K. 

  • Effective for the 2022 calendar year, the IRS filing requirement for Form 1099-K will be changed from gross payments exceeding $20,000 and more than 200 transactions to gross payments exceeding $600 regardless of the number of transactions. 
  • The Massachusetts filing requirement for Form 1099-K remains at gross payments of $600 or more, regardless of the number of transactions.  

Interest from bonds and mutual funds

Interest from bonds

Use the Form 1099-INT format (found in IRS Publication 1220) to report earnings on state or local bonds. Report the income in the same manner as if it were taxable for federal purposes. A Form 1099-INT must be submitted for each bond on which interest is paid.

In your Form 1099-INT:

  • Report payment amounts in positions 67-78 of the payee "B" record
  • Right-justify and zero-fill.

Interest from mutual funds

Use the Form 1099-INT format to record earnings from:

  • Mutual funds
  • Money market funds, and
  • Unit investment trusts.

Report the income in the same manner as if it were taxable for federal purposes.

In your annual report, use positions 44-46 of the "A" record to report the % of mutual fund portfolio income distribution attributable to bonds issued by:

  • Massachusetts
  • Puerto Rico
  • Guam and
  • The Virgin Islands.

The percentage (%) should be rounded to the nearest whole number.

For example:

  • 25.4% would be reported as 025 and
  • 25.5% would be reported as 026.

Report payment amounts in positions 67-78 of the payee "B" record. Right-justify and zero-fill.

Form 1099-NEC

In accordance with IRS Publication 1220, Nonemployee Compensation should be reported on Form 1099-NEC, not Form 1099-MISC. Refer to Publication 1220 Part A, Section 7 for more information.   

Due dates

Most Form 1099 reports are due on March 31 if filed electronically or February 28 if filed on paper. 

Form 1099-NEC is due on January 31.

Note: If any due date falls on a Saturday, Sunday, or legal holiday, the return or statement is considered timely if filed or furnished on the next business day. 

Extension of time to file

Massachusetts recognizes automatic extensions of time to file allowed by the IRS. For other questions about extensions, send us a message through your MassTaxConnect account.   

Submitting your annual report

Submitting with MassTaxConnect or the Bulk File Portal

Most transmitters can submit their annual reports through MassTaxConnect, DOR's web-based application for filing and paying taxes to Massachusetts.  

Transmitters with files greater than the allowed bandwidth for a MassTaxConnect attachment (5 MB) must submit their files through SSH/SFTP or HTTPS by registering and using DOR’s Bulk File Portal.

For help with your Bulk File registration and for Bulk File approval, email Production Support at bulkfilesupport@dor.state.ma.us.

For answers to common bulk file questions visit Bulk Filing with the Massachusetts DOR.

For DOR bulk file guides and handbooks, visit DOR Bulk File Instructions for Businesses.

Submitting by paper

If you have less than 50 Form 1099s to report, you may submit them on paper. However, you are encouraged to e-file through MassTaxConnect

The mailing address to submit 50 or less Form 1099s is: 

Massachusetts Department of Revenue
P.O. Box 7045
Boston, MA 02204

Massachusetts Forms 1099-HC and 1099-K

Form MA 1099-HC, Individual Mandated Massachusetts Health Care Coverage, must be e-filed, no matter how many reports/returns there are. Learn more about Form 1099-HC requirements.

Massachusetts requires Form 1099-K to be filed when the gross amount paid in a calendar year is $600 or greater. If the Form 1099-K is not filed for federal purposes, Form M-1099-K must be filed. Learn more about Massachusetts Form 1099-K reporting requirements.

Combined Federal/State Filing (CF/SF) Program

Transmitters who are approved by the IRS should follow the instruction of the Combined Federal/State Filing program as outlined in IRS Publication 1220. Contact IRS/IRB customer service at (866) 455-7438, Monday through Friday, 8:30 a.m. to 4:30 p.m. Eastern Standard Time for further assistance. 

Although Massachusetts   participates in the Combined Federal/State Filing Program, all transmitters are required to file the following 1099 forms directly to DOR regardless of participation in the IRS Combined Fed/State Filing Program:

  • Form 1099 MISC
  • Form 1099 DIV
  • Form 1099 INT
  • Form 1099 K
  • Form 1099 NEC 
  • Form 1099 R  

Contact

Phone

Tax Department (617) 887-6367
Toll-free in Massachusetts (800) 392-6089

9 a.m.–4 p.m., Monday through Friday

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