Massachusetts Tax Year 2026

Massachusetts 1099-MISC Filing Requirements, Tax Year 2026

What Massachusetts requires from businesses filing 1099-MISC (Miscellaneous information) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.

Tax Year 2026 Direct state filing required Last verified April 26, 2026
Filing method Direct state filing Submit 1099-MISC directly to Massachusetts.
Deadline March 31 See deadlines section for holiday rollover. See deadlines
Format accepted Fire MassTaxConnect bulk upload using the IRS Publication 1220 layout. Paper acceptable only when filing fewer than 50 forms (PO Box 7045, Boston MA 02204). See format
Late-filing penalty Failure to file the annual information report required by G. See penalties

Filing requirements

Massachusetts requires direct filing of 1099-MISC with the state for tax year 2026. Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program does not, on its own, satisfy the Massachusetts requirement for 1099-MISC; a separate state submission is required.

Massachusetts requires direct filing of 1099-MISC with DOR even if the transmitter is in the IRS Combined Federal/State Filing Program. File electronically through MassTaxConnect using the IRS Publication 1220 layout (50+ forms must e-file). Paper submissions of fewer than 50 forms may be mailed to PO Box 7045, Boston MA 02204.

Deadlines and extensions

Filing deadline
March 31
Holiday/weekend rollover. If the deadline falls on a weekend or a federal holiday, the next business day generally applies. Check with Massachusetts for the exact observed calendar before filing.

Accepted format

Fire

MassTaxConnect bulk upload using the IRS Publication 1220 layout. Paper acceptable only when filing fewer than 50 forms (PO Box 7045, Boston MA 02204).

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

E-file threshold: 50 or more forms must be e-filed.

Registration

Registration required: Yes

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.

Late-filing penalties

Massachusetts penalty overview

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.

Frequently asked questions

Does Massachusetts require filing of 1099-MISC for tax year 2026?

Yes. Massachusetts requires direct filing of 1099-MISC with the state for tax year 2026. Federal filing alone does not satisfy this requirement.

Does Massachusetts participate in the CF/SF program?

Listed only. Massachusetts appears on the IRS Combined Federal/State Filing Program list, but the state's tax agency does not accept CF/SF as a substitute - 1099 filings must go through the state's direct filing channel when required.

What is the Massachusetts 1099-MISC filing deadline for tax year 2026?

The filing deadline is March 31. If the date falls on a weekend or federal holiday, the next business day generally applies.

What format does Massachusetts accept for 1099-MISC?

Massachusetts accepts Fire format for direct 1099-MISC filings. MassTaxConnect bulk upload using the IRS Publication 1220 layout. Paper acceptable only when filing fewer than 50 forms (PO Box 7045, Boston MA 02204).

Do I need to file 1099-MISC with Massachusetts if I also filed federally?

Yes. Even if you file 1099-MISC federally with the IRS, Massachusetts requires a separate direct state filing for tax year 2026.

What happens if I miss the Massachusetts 1099-MISC deadline?

Failure to file the annual information report required by G. See the full penalty details below for the complete schedule.

How do I register to file with Massachusetts?

Filers must have a MassTaxConnect account; bulk filers also need Bulk File registration approval (email bulkfilesupport@dor. See the registration section above for the full requirements.

Source citations

Verified from 4 primary sources
“Although Massachusetts participates in the Combined Federal/State Filing Program, all transmitters are required to file the following 1099 forms directly to DOR regardless of participation in the IRS Combined Fed/State Filing Program: Form 1099 MISC, Form 1099 DIV, Form 1099 INT, Form 1099 K, Form 1099 NEC, Form 1099 R”
Apr 23, 2026 https://www.mass.gov/info-details/massachusetts-form-1099-filing-requirements#due-dates
“Although Massachusetts participates in the Combined Federal/State Filing Program, all transmitters are required to file the following 1099 forms directly to DOR regardless of participation in the IRS Combined Fed/State Filing Program:Form 1099 MISCForm 1099 DIVForm 1099 INTForm 1099 KForm 1099 NEC Form 1099 R”
Apr 25, 2026 https://www.mass.gov/info-details/massachusetts-form-1099-filing-requirements
“Most Form 1099 reports are due on March 31 if filed electronically or February 28 if filed on paper. Form 1099-NEC is due on January 31.”
Apr 25, 2026 https://www.mass.gov/info-details/massachusetts-form-1099-filing-requirements
“If you have less 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 less Form 1099s is: Massachusetts Department of RevenueP.O. Box 7045Boston, MA 02204”
Apr 25, 2026 https://www.mass.gov/info-details/massachusetts-form-1099-filing-requirements

Additional 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.

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