DOR Filing Requirements for Form 1099
1. Who must file Form 1099 Reports?
Any individuals or institutions who issue Forms 1099-INT, 1099-Div, 1099-MISC or any other
forms in the 1099 series (each type referred to generically as a "1099 form") are required to file
with the Commissioner an annual report of interest, dividends and other income taxable under
G.L. c. 62. The income must be reported on the same basis as is required by the federal
government under the Internal Revenue Code.
2. How Do I Submit 1099 Reports to DOR?
For tax year 2009 and subsequent tax years, 1099 reports must be filed in "machine-readable
form", which includes electronic data transfer and file uploads through Webfile for Business.
The machine-readable threshold for 1099 forms has been changed to 50 or more and is consistent
with a similar threshold as that for Massachusetts W-2 reporting requirements.
NOTE: Form MA 1099-HC, Individual Mandate Massachusetts Health Care Coverage, must be
filed electronically, without regard to the number of reports/returns. Click here for
information on how to file Form MA 1099-HC electronically.
3. Is there some form of registration process to file Form 1099 Reports in Massachusetts?
All 1099 reports should be uploaded using our Webfile for Business application. If you are not
registered for , please click on the link to do so.
4. Can I submit 1099 Reports Using Magnetic Media?
The Commissioner has the authority to require annual reports from entities doing business in the
state in such form as she may from time to time prescribe per G.L. c. 62C, § 8. 1099 reports will
no longer be accepted via magnetic media methods.
5. When Are 1099 Reports Due?
Persons filing 1099 reports must submit such forms on or before the last day of February
following the close of the calendar year.
6. How do I request an extension to file?
Extension requests must be made in writing or faxed to 617-887-5929, accompanied by the
Federal Form 8809 by February 28.
7. Does Massachusetts provide its own Form 1099 specifications?
No. Massachusetts accepts the Form 1099 specifications found in IRS Publication 1220 with
certain modifications explained below. Generally, Form 1099 information, including dollar
thresholds and corrected returns, follow federal guidelines.
8. What modifications to the Form 1099 specifications in IRS Publication 1220 are to be
made for Massachusetts?
There are modifications to be made for municipal bond interest as explained below.
For Interest from BONDS:
Use the 1099-INT format to record earnings on each state or local bond. Report the income as if
it were taxable for federal purposes. Note: A return is due for each bond on which interest is
Report payment amounts in positions 67-78 of the payee "B" record. Right-justify and zero-fill.
For Interest from MUTUAL FUNDS:
Use the 1099-INT format to record earnings from mutual funds, money market funds, and unit
investment trusts. Report the income as if it were taxable for federal purposes.
Use positions 44-46 of the "A" record to report the percentage of mutual fund portfolio income
distribution attributable to bonds issued by Massachusetts, Puerto Rico, Guam and the Virgin
Islands, rounded to the nearest whole number - e.g. 25.4% would be reported as 025 and 25.5%
would be reported as 026. Report payment amounts in positions 67-78 of the payee "B" record.
Right-justify and zero-fill.