View filing requirements for Form 1099

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

Requirements

Filing

You need to file an annual report of interest, dividends, and other income taxable under G.L. c. 62 if you were issued any of the following:

  • Form 1099-INT
  • Form 1099-Div
  • Form 1099-MISC
  • Any other forms in the 1099 series 

The income must be reported on the same basis that is required by the federal government.

We don't publish specifications for 1099 Reports. Generally, Form 1099 Reports, including dollar thresholds and corrected returns, follow federal guidelines in the IRS Publication 1220. We accept 1099 Reports and files created using those published specifications with some changes explained below.

Modifications to the Form 1099 specifications in IRS Publication 1220 are to be made for municipal bond interest as explained below.

Interest from bonds:
Use the 1099-INT format to record earnings on each state or local bond. Report the income as if it were taxable for federal purposes. You need to submit a return for each bond on which interest is paid.

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.

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.

Submitting

You must submit 1099 Reports electronically when reporting 50 or more. Magnetic media such as reel tapes, track cartridges and/or CD-ROM are not allowed.

MassTaxConnect offers data transfers, data entry, and file upload options. Transmitters and/or third party agents with files bigger than 2MB must file in bulk using Secure File Transfer Protocols (SSH). Contact the Production Support at (617) 887-5052 for additional details and procedures for bulk filing 1099 Reports.

If you have less than 50 reports, you can submit them on paper, but you are strongly encouraged to file electronically. The mailing address to submit 50 or less 1099 Reports is: 

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

Transmitters who are required to file 1099 Reports with DOR must have an active login and password to MassTaxConnect.

Form 1099-HC

Form MA 1099-HC, Individual Mandated Massachusetts Health Care Coverage, must be filed electronically, no matter how many reports/returns there are. For more information on how to file Form MA 1099-HC electronically, contact our Production Support at (617) 887-5052.

Additional Resources

Due dates

The January 31st deadline applies to certain types of 1099 Reports. If you're filing Form 1099-Misc and reporting amounts in Box 7: Nonemployee Compensation, the new filing deadline of January 31 applies. If you don't have amounts in Box 7, then the deadline remains March 31 for electronic filings.

Request an extension

To request a time extension for filing your information return, 1099 Reports must be:

  • Made in writing
  • Accompanied by both the Federal Form 8809 and the IRS letter of approval
  • Sent on or before January 31

You may fax your request for an extension along with attachments directly to Production Support at (617) 660-7098.

Additional Resources

Combined Federal/State Filing (CF/SF) Program

Massachusetts contributes to the Combined Federal/State Filing Program. However, we don't grant automatic participation unless transmitters provide:

  • Notification of participation and
  • A copy of the IRS approval letter

Submit a written notification via fax and attach the IRS letter of approval to Production Support at (617) 660-7098.

For detailed information on the Combined Federal/State Filing program, refer to IRS Publication 1220 or 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 Massachusetts filers

Individuals and institutions who issue Forms 1099-INT, 1099-Div, and 1099-MISC have to transmit directly to the Department of Revenue as well as the IRS Combined Federal/State Filing program (CF/SF), regardless of participation status.

Additional Resources

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