Skip to main content
2025 State filing books
Search
Search Tax Information Reporting Support Help and Support.

This article applies to:

  • Product: ONESOURCE Tax Information Reporting
  • State: Massachusetts

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-B
1099-DIV
1099-G
1099-INT
1099-MISC
1099-NEC
1099-OID
1099-PATR
1099-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 Upload
Filing Format
 IRS 1220 for 1099 filings, SSA EFW2 for W-2 filings
CFS Participant
 Yes
Supporting 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
 checkbox 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 hire
Filing Method
 Electronic Upload
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 Upload