Question

1099-MISC for payee in NH

Forum|Forum|5 years ago
January 23, 2021
1 reply
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I live in Massachusetts and I need to file a 1099-MISC for someone living and working in New Hampshire.

New Hampshire does not require 1099 forms but I am confused if I need to file anything with Massachusetts?

My guess is that I should not have to file anything with Massachusetts since the payee lives and works in New Hampshire but I could not find anything online that explains this scenario.

Not A Product Question

J

JotikaT2

It depends.

If the payee does not have any Massachusetts sourced income, then you would not need to file anything within Massachusetts as there is no source income allocable to MA.

The only time the payee would have to report anything would be if the MA gross income was over $8,000. In this situation, the payee would have a nonresident filing requirement within MA and you would need to complete a Form 1099 for MA sourced income.

Nonresident Massachusetts filing requirement

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