Montana Forms 1099 without Withholding Due Dates


Montana follows federal due dates for Forms 1099 that do not have withholding. Montana does not mandate electronic filing but allows for the extended federal due dates.

You do not need a Montana withholding account if the Forms 1099 you are submitting have no withholding. File these Forms 1099 with Federal Form 1096.

Due Dates by Type

TypeDescriptionPaperE-File
1099-AAcquisition or Abandonment of Secured PropertyFebruary 28April 01
1099-BProceeds From Broker and Barter Exchange TransactionsFebruary 28April 01
1099-CCancellation of Debt February 28April 01
1099-CAPChanges in Corporate Control and Capital StructureFebruary 28April 01
1099-DIVDividends and Distributions February 28April 01
1099-GCertain Government Payments February 28April 01
1099-HHealth Coverage Tax Credit (HCTC) Advance PaymentsFebruary 28April 01
1099-INTInterest Income February 28April 01
1099-KMerchant Card and Third Party Network Payments February 28April 01
1099-LTCLong-Term Care and Accelerated Death BenefitsFebruary 28February 28
1099-MISCMiscellaneous IncomeWith payments in Box 2 (Royalties) Mineral Royalty WithholdingFebruary 28February 28
1099-NECNonemployee CompensationWith payments in Box 1 (Nonemployee compensation)January 31January 31
1099-OIDOriginal Issue Discount February 28April 01
1099-PATRTaxable Distributions Received From Cooperatives February 28April 01
1099-QPayments From Qualified Education Programs (Under Sections 529 and 530)February 28April 01
1099-RDistributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.February 28April 01
1099-SADistributions From an HSA, Archer MSA, or Medicare Advantage MSAFebruary 28April 01
Please Note: If the regular due date falls on a Saturday, Sunday, or legal holiday, file the next business day.

Reporting Forms 1099 Without Withholding

You can submit Forms 1099 using the File Upload in our TransAction Portal (TAP) or mail your Forms 1099 to:

Montana Department of Revenue
PO Box 5835
Helena, MT 59604-5835

Truncated Forms W-2 and 1099

As a safeguard against identity theft, the Internal Revenue Service (IRS) allows payers to truncate, or shorten, the payee's taxpayer identification number (SSN, FEIN, or ITIN) on the employee’s or payee’s copy of Form W-2 or 1099.

Montana does not accept Forms W-2 or 1099 with truncated Social Security Numbers or Federal Employer Identification Numbers.

If forms with truncated identification numbers are incorrectly submitted to the Montana Department of Revenue, we will request that you resubmit them using the correct format. If not resubmitted by the due date, late filing penalties may be assessed.

For more information on your duties as an information agent, see 15-30-2616, MCA.

Please Note:

Individuals may still submit truncated Forms 1099 or Form W-2 when filing an income tax return.