Montana: 1099 State Filing Requirements
5.6k views | Last modified 1/5/2024 12:13:41 AM EST | Added by TaxBandits Team

Applicable To
94X 1099 W-2 ACA W-4

The Montana Department of Revenue mandates the filing of 1099 Forms:

  • If there is any state tax withholding, you must file 1099 Forms directly with the state.
  • If there is no state tax withholding, the IRS will automatically forward your federal 1099 forms to the state agency since Montana is part of the CF/SF program.

TaxBandits supports the e-filing of Form 1099 with both the Federal and State of Montana. However, we do not support filing the Annual Withholding Reconciliation “Form MW-3” with the state, and the payer is responsible for filing the form before the deadline.

What to be filed

All 1099s (TaxBandits supports 1099 MISC, 1099 NEC,1099 INT, 1099 DIV, 1099 B, 1099 R, 1099 K, 1099 G, 1099 OID, W-2G)
Form MW-3 - Montana Annual 1099 Withholding Tax Reconciliation.

Due Date

The due date to file Form 1099s and Form MW-3 with Montana varies depending on whether there is a Montana State Tax Withholding:

  • If there is a Montana State Tax Withholding, the due date to file 1099s is January 31.
  • If there is no Montana State Tax Withholding, the due date aligns with the Federal Due Date of April 1, 2024. However, exceptions exist:
  • If payment is reported in box 2 of Form 1099-MISC, the due date is February 28, 2024.
  • If any payment is reported on box 8 or 10 in Form 1099-MISC, the due date is February 15, 2024.
  • The Federal Deadline to file Form 1099-NEC is January 31, 2024

Penalty

Montana charges a penalty of $50 minimum or 5% of the outstanding tax per month for filing after the due date.

For more information about Montana 1099 Reporting Requirements, click here

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