You need to send the annual report to the Massachusetts DOR. If you have less than 50 Form 1099s to report, you may submit them on paper. You are encouraged to e-file through MassTaxConnect. but with only one tax form, mailing it may be an easier option.
When you e-file the forms using Quick Employer Forms, the forms are only sent to the IRS/SSA. Each state's requirements vary. Most states don't require them, but MA does, so you will need to mail the report or use the e-file option.
The mailing address to submit 50 or less Form 1099s is:
Massachusetts Department of Revenue
P.O. Box 7045
Boston, MA 02204
Submitting your Annual Report - MA DOR
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