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TAX YEAR 2026 · 1099-NEC & 1099-MISC
Massachusetts 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check Massachusetts requirements →Official guidance reviewed
Massachusetts: what to know
Massachusetts requires a direct annual report of covered 1099s even if the transmitter participates in CF/SF. Verify whether the return falls within Massachusetts reporting scope.
State-specific DOR guidance reviewed November 3, 2026.
State filing method: Direct Department of Revenue submission; consult MassTaxConnect instructions.
Official source: Massachusetts DOR — Form 1099 Filing Requirements →
Status is conditional on the filer, the payment, state withholding, and eligibility for CF/SF. Verify the agency's latest instructions before transmitting.