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.
Type | Description | Paper | E-File | |
---|---|---|---|---|
1099-A | Acquisition or Abandonment of Secured Property | February 28 | April 01 | |
1099-B | Proceeds From Broker and Barter Exchange Transactions | February 28 | April 01 | |
1099-C | Cancellation of Debt | February 28 | April 01 | |
1099-CAP | Changes in Corporate Control and Capital Structure | February 28 | April 01 | |
1099-DIV | Dividends and Distributions | February 28 | April 01 | |
1099-G | Certain Government Payments | February 28 | April 01 | |
1099-H | Health Coverage Tax Credit (HCTC) Advance Payments | February 28 | April 01 | |
1099-INT | Interest Income | February 28 | April 01 | |
1099-K | Merchant Card and Third Party Network Payments | February 28 | April 01 | |
1099-LTC | Long-Term Care and Accelerated Death Benefits | February 28 | February 28 | |
1099-MISC | Miscellaneous Income | With payments in Box 2 (Royalties) Mineral Royalty Withholding | February 28 | February 28 |
1099-NEC | Nonemployee Compensation | With payments in Box 1 (Nonemployee compensation) | January 31 | January 31 |
1099-OID | Original Issue Discount | February 28 | April 01 | |
1099-PATR | Taxable Distributions Received From Cooperatives | February 28 | April 01 | |
1099-Q | Payments From Qualified Education Programs (Under Sections 529 and 530) | February 28 | April 01 | |
1099-R | Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. | February 28 | April 01 | |
1099-SA | Distributions From an HSA, Archer MSA, or Medicare Advantage MSA | February 28 | April 01 | |
Please Note: If the regular due date falls on a Saturday, Sunday, or legal holiday, file the next business day. |
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
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.