E-File your 1099 forms for Massachusetts for the tax year 2024.

For Massachusetts State Tax Filing, businesses are required to submit the following 1099 forms:

• Form 1099-NEC – Nonemployee Compensation
• Form 1099-MISC – Miscellaneous Information
• Form 1099-B – Proceeds from Broker and Barter Exchange Transactions
• Form 1099-DIV – Dividends and Distributions
• Form 1099-G – Certain Government Payments
• Form 1099-INT – Interest Income
• Form 1099-K – Payment Card and Third-Party Network Transactions
• Form 1099-OID – Original Issue Discount
• Form 1099-R – Distributions from Pensions, Annuities, etc.
• Form W-2G – Certain Gambling Winnings

These forms ensure compliance with the Massachusetts Department of Revenue's reporting requirements for various types of payments.

The deadline for filing 1099 forms with Massachusetts is as follows:

• Most 1099 forms (except 1099-NEC) are due by March 31 if filed electronically, or by February 28 if submitted on paper.
• Form 1099-NEC must be filed by January 31, regardless of how it is submitted.

Late Filing Penalty: A charge of 1% per month, or part thereof, on the unpaid tax, up to a maximum of 25%.

Penalty for Non-Filing After Notice or Fraudulent Return: Up to double the tax amount determined to be due.