Paul2k
Returning Member

Self employed

@CatinaT1 Thank you so much for the prompt answer!

 

I'm a bit confused by the information on the MA DOR website https://www.mass.gov/info-details/massachusetts-form-1099-filing-requirements It states, "You must file an annual report of interest, dividends, and other income taxable under Chapter 62 of the Massachusetts General Laws if you issued 1099-NEC."

 

Is this requirement applicable only to companies incorporated in Massachusetts, or does it also apply to those issuing 1099-NEC forms to Massachusetts residents?