Filing requirements
Massachusetts requires direct filing of 1099-NEC 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-NEC; a separate state submission is required.
Massachusetts requires direct filing of 1099-NEC with DOR even when the issuer files via the IRS Combined Federal/State Filing Program. File through MassTaxConnect using the IRS Publication 1220 layout (50+ forms must e-file). The MA deadline is January 31 — earlier than the default March 31/Feb 28 used for the rest of the 1099 series.
Deadlines and extensions
Accepted format
Fire
MassTaxConnect bulk upload using the IRS Publication 1220 layout. Nonemployee compensation is reported on Form 1099-NEC, not 1099-MISC, per Pub 1220 Part A Section 7.
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
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-NEC for tax year 2026?
Does Massachusetts participate in the CF/SF program?
What is the Massachusetts 1099-NEC filing deadline for tax year 2026?
What format does Massachusetts accept for 1099-NEC?
Do I need to file 1099-NEC with Massachusetts if I also filed federally?
What happens if I miss the Massachusetts 1099-NEC deadline?
How do I register to file with Massachusetts?
Source citations
“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”
“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”
“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.”
“In accordance with IRS Publication 1220, Nonemployee Compensation should be reported on Form 1099-NEC, not Form 1099-MISC. Refer to Publication 1220 Part A, Section 7 for more information.”
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.
Scope: Original 1099 filings with no Massachusetts state income tax withheld. State agencies revise rules without notice; verify with the Massachusetts state agency directly before you file.
This page is general information only, not legal, tax, or accounting advice. You are solely responsible for verifying your filing obligations with the state agency or a qualified tax professional.
Spotted something out of date? [email protected].