Massachusetts 1099 State Filing Requirements

Massachusetts (MA)


1099 State Reporting Requirements

  • 1099 Reporting Required:
  • Combined Federal/State Program:
  • e-Filing Deadline:
  • Direct-to-State Filing if State Withholding:
  • State Income Tax Assessed:
  • State Required Backup Withholding % “Piggyback” :
  • Yes
  • Yes
  • 1/31
  • Yes
  • Yes
  • 0%
  • Name of Agency:
  • Website:
  • Phone Number:
  • E-mail:
  • W-2 State Filing Available :
  • Department of Revenue
  • www.mass.gov/dor
  • 617-887-6367
  • taxadvocate@dor.state.ma.us
  • Yes, e-Filing
Notes:
  • For additional guidance see IRS Publication 1220.
  • Massachusetts still requires 1099s to be filed directly to the DOR, regardless of the CFSP.