--- title: "Massachusetts 1099 & W-2 State Filing Rules (2027 Season)" description: "Massachusetts state 1099-NEC, 1099-MISC and W-2 filing: yes, Form M-3 (with paper W-2s), CF/SF and 2027 dates from official pages." url: "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-massachusetts" --- State filing · Massachusetts # Massachusetts 1099 and W-2 filing requirements What Massachusetts Department of Revenue (DOR) asks for at year end, when it's due in 2027, and whether a federal filing through the IRS covers it. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) **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, 2027**Sunday, 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 | [Mass.gov: Form 1099 Filing Requirements (updated July 24, 2026)](https://www.mass.gov/info-details/view-filing-requirements-for-form-1099) | | **Sunday, January 31, 2027**Sunday, 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) | [Mass.gov: Form 1099 Filing Requirements (updated July 24, 2026)](https://www.mass.gov/info-details/view-filing-requirements-for-form-1099) | | **Sunday, February 28, 2027**Sunday, 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 | [Mass.gov: Form 1099 Filing Requirements (updated July 24, 2026)](https://www.mass.gov/info-details/view-filing-requirements-for-form-1099) | | **Wednesday, March 31, 2027** | Massachusetts | 1099-MISC electronically | [Mass.gov: Form 1099 Filing Requirements (updated July 24, 2026)](https://www.mass.gov/info-details/view-filing-requirements-for-form-1099) | Federal dates for the same forms are in the [deadline finder for Massachusetts](/bookkeeping/1099-w2-filing-deadline-finder?states=ma), 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](https://www.irs.gov/pub/irs-pdf/p1220.pdf). Rather not file them yourself? [1099-NEC preparation and filing](/bookkeeping/1099-nec-filing-service), or [a free bookkeeping health check](/bookkeeping/health-check). ## Where this comes from - [Mass.gov: Form 1099 Filing Requirements (updated July 24, 2026)](https://www.mass.gov/info-details/view-filing-requirements-for-form-1099) - [Mass.gov: Form W-2 Responsibilities for Employers (updated January 30, 2026)](https://www.mass.gov/info-details/massachusetts-form-w-2-responsibilities-for-employers) - [IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes](https://www.irs.gov/pub/irs-pdf/p1220.pdf) 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](/bookkeeping/state-1099-filing-requirements) · [Deadline finder](/bookkeeping/1099-w2-filing-deadline-finder) · [Do I need to send a 1099?](/bookkeeping/do-i-need-to-send-a-1099) · [1099 deadline calculator](/bookkeeping/1099-deadline-calculator) · [Contractor payment tracker](/bookkeeping/1099-contractor-payment-tracker) · [New hire reporting by state](/bookkeeping/new-hire-reporting-requirements-by-state) · [New 1099 Rules Kit](/toolkits/new-1099-rules-kit) · [Year-End Close and 1099 Kit](/toolkits/year-end-close-and-1099-kit) ## Want your 1099s and W-2s filed for you? [See 1099 preparation](/bookkeeping/1099-preparation)[Call (908) 444-6373](tel:+19084446373)