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Massachusetts 1099 Filing Requirements 2025

Understand your state filing requirements

  • Massachusetts 1099-R Due Date
  • Massachusetts Form W-2 Due Date
  • Massachusetts 1099 filing methods
  • Massachusetts State Mailing Address
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Filing Requirement

Massachusetts State Requires the following Forms:

Form 1099-MISC

Miscellaneous Information

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Form 1099-NEC

Nonemployee compensation

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Form 1099-R

Distributions from Pensions

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Form 1099-INT

Interest Income

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Form W-2G

Gambling Winnings

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Form W-2

Wage and Tax Statements

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Deadline for Massachusetts State Filing Taxes:

Massachusetts Form 1099 Filing Deadline (with State Taxes Withheld)
February 02, 2026
Massachusetts Form 1099 Filing Deadline (without State Taxes Withheld)
March 31, 2026
Massachusetts Form W-2 Filing Deadline
February 02, 2026

We support the filing of Form 1099 and W-2 forms with both the IRS and the State of Massachusetts.

IRS-approved 1099ly allows you to eFile Massachusetts forms online with an easy and secure filing process.

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Massachusetts State Filing Scenario for the following Forms:

ScenarioCFSF ParticipationDirect State Filing
1099-MISC

Yes, but direct state filing is still required.

Pricing: Free

Yes, mandatory state filing is required.

Filing method: Electronic

Pricing: $0.99 Per form

1099-NEC

Yes, but direct state filing is still required.

Pricing: Free

Yes, mandatory state filing is required.

Filing method: Electronic

Pricing: $0.99 Per form

1099-K

Where amounts paid in settlement to a payee in a calendar year meet both the IRS and Massachusetts Form 1099-K thresholds, a TPSO may use the Combined Federal/State Filing Program to file Form 1099-K with the Department.

Pricing: Free

Yes, if the transaction limit is more than $600.

Filing method: Electronic

Pricing: $0.99 Per form

1099-B

Yes, but direct state filing is still required.

Pricing: Free

Yes, mandatory state filing is required.

Filing method: Electronic

Pricing: $0.99 Per form

1099-R

Yes, if state taxes are not withheld.

Pricing: Free

Yes, if state taxes are withheld.

Filing method: Electronic

Pricing: $0.99 Per form

1099-S

NA

NA

1099-INT

Yes, but direct state filing is still required.

Pricing: Free

Yes, mandatory state filing is required.

Filing method: Electronic

Pricing: $0.99 Per form

W-2G

Not Required

If you win more than $600, the payer must give you a Form W-2G when you receive your winnings. If withholding is required, the payer of winnings must report the amount paid on Form W-2G.

Filing method: Electronic

Pricing: $0.99 Per form

W-2

Not Required

Yes, mandatory state filing is required.

Filing method: Electronic

Pricing: $0.99 Per form

Additional filing requirements: You may be required to submit the Massachusetts state reconciliation Form M-3. 1099ly offers this form through the platform for $4.99.

State Filing Corrections Pricing:

1099 Corrections
NA
W-2C
Filing method: Paper · Pricing: $10 per submission + $0.99 per form
1099-MISC1099-NEC1099-R1099-INTW-2G

Massachusetts State Mailing Address

Massachusetts Department of RevenueP.O. Box 7015Boston, MA 02204

Frequently Asked Questions

Yes. Massachusetts requires 1099 forms reporting Massachusetts-source income or state tax withholding, including 1099-MISC, 1099-NEC, 1099-R, 1099-INT, and W-2G.
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