Massachusetts Form 1099 Filing Requirements

Reporting interest, dividends, and other taxable income to the Massachusetts Department of Revenue.

Updated: July 24, 2026

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
• Form 1099 DA (to submit these files, call [phone])
• Form 1099-S
• Any other forms in the 1099 series. 

Note: the forms listed above are federal IRS forms, and are not administered by DOR. Visit the IRS for all 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 “Submitting your annual report” 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.

For information on 1099-HC, used in Massachusetts to verify health insurance coverage, see Form 1099-HC requirements.

Bonds & Mutual Funds Earnings

Bonds

Use the Form 1099-INT format in IRS Publication 1220 to report earnings from state or local bonds. Treat the income as taxable for federal purposes. File a separate Form 1099-INT for each bond that pays interest.

In your Form 1099-INT:

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

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 and Form 1099-K are 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. 

Filing Extensions

Massachusetts recognizes automatic IRS filing extensions. For other extension questions, send us a message through your MassTaxConnect account.

Submitting your annual report

Submitting with MassTaxConnect or the Bulk File Portal

Most taxpayers should bulk file through MassTaxConnect.

• MassTaxConnect is the most efficient and accurate way to submit information to DOR, but the uploaded file size is limited to 250 megabytes.  
• See Bulk File Instructions for Businesses for more detailed instructions, guides, and handbooks. 

For help with your Bulk File registration and for Bulk File approval, email Production Support at [e-mail].

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

Submitting by paper

If you have fewer 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 fewer Form 1099s is: 

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

Form 1099-K Reporting

In Massachusetts, third-party payment processors (TPSOs) must issue and file Form 1099-K for each transaction with gross payments exceeding $600. This requirement applies to payments sent to anyone with a Massachusetts address. 

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

• The state filing requirement for Form 1099-K remains at $600 or more in gross payments, regardless of the number of transactions.  
• The federal threshold is over $20,000 and more than 200 transactions.

Filers should submit these forms by January 31. Filers with more than 50 payees must submit these forms to DOR through MassTaxConnect.

A Massachusetts Form M-1099-K (PDF) can be filed instead of the federal Form 1099-K if you meet the Massachusetts requirement but not the federal requirement. 

Note: If you only meet the Massachusetts requirement, you still may use the federal Form 1099-K and do not have to submit the Massachusetts Form M-1099-K. 

What to do if you get a Form 1099-K?

If you get a Form 1099-K, include the total payment amount on your Massachusetts Individual Income Tax return (Form 1). The 1099-K shows the full payments you received, not your profit. 

Use your own records to subtract business expenses, and make sure you correctly report items such as personal sales at a loss or gifts that are not taxable.

Combined Federal/State Filing (CF/SF) Program

Transmitters approved by the IRS should follow the CF/SF Program instructions in IRS Publication 1220. 

Contact the IRS for further assistance. 

Although Massachusetts participates in the CF/SF Program, all transmitters must file the following 1099 forms directly to DOR regardless of participation:

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