Massachusetts 1099 Filing Requirements

Tax year 2026 · MA · Last verified April 26, 2026

CF/SF Participation

Listed in CF/SF but rejects it operationally

Direct Filing Portal

MassTaxConnect (https://mtc.dor.state.ma.us/) and the DOR Bulk File Portal

Registration

Required

Filers must have a MassTaxConnect account; bulk filers also need Bulk File registration approval (email [email protected]). 1099-HC bulk files require XML registration. Most 1099 series files follow the IRS Publication 1220 ASCII layout.

E-file Threshold

50+ forms

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	Direct state filing	March 31	View detail →
1099-MISC Miscellaneous information	Direct state filing	March 31	View detail →
1099-NEC Nonemployee compensation	Direct state filing	January 31	View detail →

General notes

Massachusetts requires direct filing of the entire 1099 series with DOR — 1099-MISC, 1099-DIV, 1099-INT, 1099-K, 1099-NEC, and 1099-R must be filed directly with DOR even if the transmitter participates in the IRS Combined Federal/State Filing (CF/SF) Program. Filing is done through MassTaxConnect (or the Bulk File Portal for large submitters); files generally follow the IRS Publication 1220 layout. Filers of 50 or more of a particular 1099 form must file electronically; smaller filers may submit paper to PO Box 7045, Boston MA 02204. 1099-HC (MA Individual Mandate) and 1099-K have MA-specific rules. Beginning in 2027 (TY2026 reporting) DOR plans to expand acceptable layouts to include the IRS IRIS XML schema as IRS retires FIRE.

Penalties

Failure to file the annual information report required by G.L. c. 62C, sec. 8 is a per-form penalty under c. 62C, sec. 77. If a return is mandated to be e-filed and is instead filed on paper, DOR will not process it (per the DOR E-filing and Payment Requirements page). 1099-HC carries its own enforcement under the MA health-care-coverage mandate.