I pay a subcontractor where do I mail my MA 1099 copy 1 form to

[TomK · Accepted solution]

The mailing address to submit 50 or less 1099 Reports is: 

Massachusetts Department of Revenue
P.O. Box 7045
Boston, MA 02204

For more information: https://www.mass.gov/service-details/view-filing-requirements-for-form-1099