Massachusetts
State Annual Filings
Form | Filing Requirements | Corrections |
|---|---|---|
MA
1099-HC | Direct filing required of forms that are reportable. | Corrections are filed in MA XML format. |
1098 1099-A 1099-C 1099-LTC W-2G 1099-S | In compliance with the 1220 format, direct filing required of forms where the taxable state is Massachusetts. | Corrections of directly filed forms are completed in the 1220 format. Only corrected statements are required. |
1099-B1099-DIV1099-G1099-INT1099-MISC1099-NEC1099-OID1099-PATR1099-R | Massachusetts participates in the IRS Combined Federal/State Program but requires direct filing of forms that are reportable to the IRS. | N/A |
1099-K | Direct filing required of forms that are reportable to the IRS or that have an amount greater than $600 and the recipient state or taxable state is Massachusetts. | N/A |
W-2 | Direct filing required of all W-2s that have dollars to report where the taxable state is Massachusetts. | Corrections of directly filed forms are completed on paper. Only corrected statements are required. |
5498 | Massachusetts participates in the IRS Combined Federal/State Program. | N/A |
Filing Due Date
Last day of January (W-2), Last day of March (1099)Filing Method
Electronic UploadElectronic Filing URL
Filing Format
IRS 1220 for 1099 filings, SSA EFW2 for W-2 filingsCFS Participant
YesSupporting Documentation
Additional Information
- Massachusetts reconciliation Form M-3 is not required if filing electronically.
- See State Periodic Filings for additional W-2 filing requirements.
State Periodic Filings
Independent Contractor Reporting
For the recipient, select the
Independent Contractor
check box under the Miscellaneous
section.For the form, confirm the tax location then enter the contract amount, contract date and contract expiration date (if valid) under the
Other Form Information
section.note
The
Independent Contractor
box on the recipient record must be selected.Form | Filing Requirements |
|---|---|
1099-MISC 1099-NEC | Form must exist with Massachusetts as the taxable state. Contract amount must be $600.00 or more. |
Filing Due Date
Within 14 days of the date of hireFiling Method
Electronic UploadElectronic Filing URL
Supporting Documentation
State Quarterly Reporting
Form | Filing Requirements |
|---|---|
W-2 | Form must exist with Massachusetts as the taxable state and state withholding greater than $0.00. |
Filing Due Date
Last day of the month following end of the quarter (April 30, July 31, October 31 and January 31)Filing Method
Electronic UploadElectronic Filing URL