Montana: 1099 State Filing Requirements
5.9k views |Last modified 9/11/2024 8:26:53 AM EST | Added by TaxBandits Team

The State of Montana mandates filing Form 1099 with the state agency under the following conditions:

Requirements
The Montana Department of Revenue requires the filing of 1099 forms as follows:

• If there is 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, as Montana participates in the CF/SF program.

Required Forms

Montana also requires the filing of the following 1099 forms: 

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B
• 1099-G
• 1099-OID
• W-2G

Threshold
Montana does not have a specific payment threshold for reporting Form 1099. The state's reporting requirements follow federal guidelines.

Additional Requirements
Montana requires you to submit Form MW-3 (Withholding Tax Reconciliation) along with your 1099 and W-2G forms.

Due Date
The due date for filing Form 1099 with Montana depends on whether there is Montana state tax withholding:

• If there is Montana state tax withholding, the due date for filing 1099s is January 31.
• If there is no Montana state tax withholding, the due date aligns with the federal deadline of April 1, 2024. However, there are exceptions:
  • Payments reported in Box 2 of Form 1099-MISC are due by February 28, 2024.
  • Payments reported in Boxes 8 or 10 of Form 1099-MISC are due by February 15, 2024.
  • Form 1099-NEC is due by January 31, 2024, regardless of withholding.

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

For more information about Montana’s 1099 filing requirements, click here.