Massachusetts Form 1099 Filing Requirements

[Paul2k]

I already asked this question but probably didn't formulate it well, so I didn't get a clear answer. Please let me rephrase it.

I have a single-member LLC in Georgia. A contractor from Massachusetts worked for me remotely, and this contractor has never visited Georgia. The compensation was less than $1,500. I'm sending this contractor a 1099-NEC.

The MA DOR website https://www.mass.gov/info-details/massachusetts-form-1099-filing-requirements 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."

My question is: do I need to file anything with the Massachusetts DOR in this situation? If so, what exactly needs to be filed, and how should I go about it?

The answer in this post was 'no', but in the another one 'yes'. So, I'm confused a bit.

[DawnC]

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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