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View filing requirements for Form 1099

Learn more about filing your annual report of interest, dividends, and other taxable income.

Table of Contents

Filing requirements

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
  • Any other forms in the 1099 series 

Annual reports must be filed directly with the Department of Revenue even if the transmitter participates in the IRS Combined Federal/State Filing Program (CF/SF).  Note that Massachusetts and the IRS have different filing requirements for Form 1099-K.  

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.

Interest from bonds and mutual funds


Interest from bonds
 

Use the Form 1099-INT format to report earnings on state or local bonds. Report the income 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 annual report, report payment amounts in positions 67-78 of the payee "B" record. Right-justify and zero-fill.

Interest from mutual funds
 

Use the 1099-INT format to record earnings from:

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

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

In your annual report, use positions 44-46 of the "A" record to report the percentage of mutual fund portfolio income distribution attributable to bonds issued by Massachusetts, Puerto Rico, Guam and the Virgin Islands, rounded to the nearest whole number - e.g., 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.

New for 2020 – 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.   

Note: Form 1099-NEC is not part of the Combined Federal/State Filing (CF/SF) Program.

Due dates

Most 1099 reports are due on March 31if filed electronically or February 28th 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

Most transmitters can submit their annual reports through MassTaxConnect (MTC), DOR's web-based application for filing and paying taxes in the Commonwealth.  

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

Register to use the Bulk File Portal using the link https://secft.dor.state.ma.us/bulkfile.

For assistance with your Bulk File registration and for Bulk File approval contact Production Support at bulkfilesupport@dor.state.ma.us.

If you have less than 50 1099s to report, you may submit them on paper, but you are strongly encouraged to file electronically through MassTaxConnect. The mailing address to submit 50 or less 1099 Reports 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 filed electronically, 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 not filing Form 1099-K 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’s directly to the Department of Revenue regardless of participation in the IRS Combined Fed/State Filing Program:

  • 1099 MISC
  • 1099 DIV
  • 1099 INT
  • 1099 K
  • 1099 NEC (New)
  • 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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