Received 1099-NEC form from MA client. Work done from TX home State. Box 7 has amount for MA State income. Do I ignore the box 7 when doing taxes or need the client to revise it?

Received 1099 form from Massachusetts client. All Work done from Texas home State.

Box 7 in 1099-NEC has amount for MA State income (+20k).

1. Do I ignore the box 7 when doing Taxes ?

2. Need to ask the client to revise it?

3. Do I have to contact Massachusetts State Tax to revise it?

Thank you for your help.

2519

Expert Alumni

Apr 22, 2025 4:26:52 PM

Your client would be the one to revise it, the state of MA would not revise it. You can ignore box 7 for now, since you do not have a tax liability to MA if you never did any work in MA. However, so you do not later get a letter it would be best to ask your client to revise.

Why sign in to the Community?

Received 1099-NEC form from MA client. Work done from TX home State. Box 7 has amount for MA State income. Do I ignore the box 7 when doing taxes or need the client to revise it?