Montana: 1099 State Filing Requirements

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

Montana State ID Format:
 

• 13 digits starting with 10 digits followed by hyphen WTH (Eg: 9999999999-WTH)

• 13 digits formatted as 7 digits, followed by a hyphen, 3 digits, another hyphen, and the constant ‘WTH’ (e.g., 9999999-999-WTH)

Note: The state also accepts your federal EIN as a state ID
 

Required 1099 Forms:

Montana requires the filing of the following 1099 forms:

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

Filing Criteria and Requirements

1: If there is Montana state tax withheld

• Payment Threshold: More than $0

• Filing Method: Direct State Filing

  • You should file Form 1099 directly with the state.

• Additional Form Required: Form MW-3

  • TaxBandits doesn't support filing Form MW-3 with the state. The payer must file the form directly with the state before the deadline.

• Deadline: February 02, 2026

2: If there is no Montana state tax withheld

• Payment Threshold: Equal to or more than the federal threshold

• Filing Method: CF/SF program

  • Combined Federal/State Filing is an IRS program that automatically forwards 1099 forms filed with federal agencies to applicable state tax agencies.

  • TaxBandits supports CF/SF filing at no additional cost, ensuring a seamless reporting process.

• Additional Form Required: Not Required

• Deadline: February 02, 2026
   

Note: If the total payment is less than $600, the state doesn’t require the filing of 1099 forms.

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