Massachusetts 1099-NEC E-File Details
- In accordance with IRS Publication 1220, Nonemployee Compensation should be reported to Massachusetts on Form 1099-NEC, not Form 1099-MISC.
- Refer to Publication 1220 Part A, Section 7 for more information.
- Massachusetts recognizes automatic extensions of time to file allowed by the IRS.
- Form 1099-NEC is due on January 31.
- Transmitters with files greater than the allowed bandwidth for a MassTaxConnect attachment (5 MB) must submit their files via SSH/SFTP or HTTPS using DOR’s Bulk File Portal application.
- State tax ID formatting: WTH-12345678-123 or PWH-12345678-123.
- Before E-Filing with Massachusetts, you need to enter data inside our software. 1099-NEC records can be typed manually or imported from Excel spreadsheet, QuickBooks, Sage 50, Dynamics GP and other accounting sources.
In addition to Massachusetts, we also offer 1099-NEC e-File for the following states: Arizona, Arkansas, Delaware, District of Columbia, Georgia, Indiana, Iowa, Kansas, Kentucky, Maryland, Mississippi, Missouri, Nebraska, New Jersey, North Carolina, Oklahoma, Oregon, Vermont, Virginia, West Virginia, and Wisconsin.