The short answer. DOR requires an annual report of income taxable under Chapter 62, which includes Form 1099-MISC and Form 1099-NEC. The page doesn't tie this to residency or withholding, and gives no dollar threshold for these two forms. First Massachusetts 1099 date in 2027: Sunday, January 31, 2027.
Massachusetts filing rules at a glance
- Who asks
- Massachusetts Department of Revenue (DOR)
- State 1099 copies
- Yes
- 1099 due
- 1099-NEC January 31; most other 1099s February 28 on paper or March 31 electronically
- W-2 due
- January 31
- Year-end form
- Form M-3 (with paper W-2s), due January 31
- E-filing
- Employers issuing 50 or more W-2s must upload them electronically. Payers with fewer than 50 Forms 1099 may submit on paper; 1099-K filers with more than 50 payees must use MassTaxConnect.
- IRS CF/SF
- Doesn't count; file direct (forms the IRS forwards: 1099-NEC, 1099-MISC)
Massachusetts dates for the 2027 season
| Due | Where | What to file | Source |
|---|---|---|---|
Sunday, January 31, 2027Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | Massachusetts | 1099-NEC | |
Sunday, January 31, 2027Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | Massachusetts | W-2s (and Form M-3 for paper filers) | |
Sunday, February 28, 2027Sunday, February 28, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | Massachusetts | 1099-MISC on paper | |
Wednesday, March 31, 2027 | Massachusetts | 1099-MISC electronically |
Federal dates for the same forms are in the deadline finder for Massachusetts, which can also add any other states you paid people in.
Massachusetts and the IRS combined program
Annual reports must be filed directly with DOR even if the transmitter participates in CF/SF; 1099-MISC, DIV, INT, K, NEC and R go directly to DOR regardless. Massachusetts is on the IRS participating-state table in Publication 1220.
Where this comes from
- Mass.gov: Form 1099 Filing Requirements (updated July 24, 2026)
- Mass.gov: Form W-2 Responsibilities for Employers (updated January 30, 2026)
- IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes
General information, not tax or legal advice. Checked November 2026 against the official state revenue and IRS pages linked here. Rules, forms and portals change; the state's own instructions and your preparer have the final word. MCC Solutions is not a law firm or a CPA firm, and is not affiliated with any tax agency.
Massachusetts questions
Do I have to file Form 1099-NEC with Massachusetts?
DOR requires an annual report of income taxable under Chapter 62, which includes Form 1099-MISC and Form 1099-NEC. The page doesn't tie this to residency or withholding, and gives no dollar threshold for these two forms.
Does the IRS combined federal/state program take care of Massachusetts?
Annual reports must be filed directly with DOR even if the transmitter participates in CF/SF; 1099-MISC, DIV, INT, K, NEC and R go directly to DOR regardless.
When are Massachusetts W-2s and the year-end form due for 2026 wages?
Massachusetts's page: January 31. The year-end form is Form M-3 (with paper W-2s), due January 31. On the 2027 calendar that's Sunday, January 31, 2027.
Do I have to e-file with Massachusetts?
Employers issuing 50 or more W-2s must upload them electronically. Payers with fewer than 50 Forms 1099 may submit on paper; 1099-K filers with more than 50 payees must use MassTaxConnect.
Related: State 1099 and W-2 filing requirements · Deadline finder · Do I need to send a 1099? · 1099 deadline calculator · Contractor payment tracker · New hire reporting by state · New 1099 Rules Kit · Year-End Close and 1099 Kit