Massachusetts
Form | Filing Requirements | Corrections |
|---|---|---|
5498 | Direct filing required of forms that are reportable to the IRS and where the taxable state is Massachusetts. | Corrections of directly filed forms are completed in the 1220 format. Only the corrected statements are required. |
1099-B 1099-DIV 1099-INT 1099-MISC 1099-NEC 1099-OID 1099-R | Massachusetts participates in the IRS Combined Federal/State Filing Program, but requires direct filing of forms that are reportable to the IRS. | N/A |
Filing due dates
- January 31 (1099-NEC)
- January 31 (Form M-945)
- Last day of February (Paper) March 31 (Electronic Filing)
Filing method
Electronic Upload
Electronic filing URL
Filing format
IRS 1220 for 1099 filings
CFS participant
Yes
Supporting documentation
Additional information
Massachusetts reconciliation Form 945 must be filed online.
Send filings to
Massachusetts Department of Revenue
P.O.Box 7045
Boston, MA 02204