Massachusetts 1099 filing requirements (2026)
Massachusetts requires businesses to file Form 1099-NEC with the state when a federal 1099 is required. The state due date is January 31 (1099-NEC and 1099-K); most other 1099s March 31 if e-filed or February 28 on paper.
| State 1099-NEC filing required? | Yes |
|---|---|
| Threshold | Follows federal ($2,000 for 2026 payments) |
| State due date | January 31 (1099-NEC and 1099-K); most other 1099s March 31 if e-filed or February 28 on paper |
| IRS CF/SF participant | Yes (direct filing still required) |
| Filing portal | https://mtc.dor.state.ma.us/mtc/_/ |
How does Massachusetts treat the new $2,000 federal threshold?
M.G.L. c.62C §8 requires entities doing business in Massachusetts to report income paid to Massachusetts residents and others deriving Massachusetts income 'on the same basis as is required by the federal government under the Code'. The commissioner may impose different requirements, and has done so for 1099-K (Massachusetts keeps a $600 threshold). For 1099-NEC/MISC, DOR's 'Massachusetts Form 1099 Filing Requirements' page (updated July 24, 2026) gives no separate dollar threshold, so the federal threshold applies ($2,000 for 2026 payments). DOR has not issued explicit OBBBA/2026 guidance for 1099-NEC.
What if you withheld Massachusetts income tax?
DOR: '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, DIV, INT, K, NEC, R.' Filing is required whether or not Massachusetts tax was withheld. File through MassTaxConnect (bulk upload, 250 MB limit) or the Bulk File Portal. Paper is allowed only for fewer than 50 forms (P.O. Box 7045, Boston, MA 02204).
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