Due Date
- Annual Reconciliation
- January 31
- Payments
- Reporting Schedule
- No Withholding 1099s
- By Filing Type
- Forms W-2
- January 31
- Forms 1099 with Withholding
- January 31
Tax Type
Wage WithholdingMontana follows IRS 1099 due dates for non-withholding filing in all cases. 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
| 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 Feb 28 | February 28 | April 01 | |
| 1099-CAP | Changes in Corporate Control and Capital Structure Feb 28 | February 28 | April 01 | |
| 1099-DIV | Dividends and Distributions Feb 28 | February 28 | April 01 | |
| 1099-G | Certain Government Payments Feb 28 | February 28 | April 01 | |
| 1099-H | Health Coverage Tax Credit (HCTC) Advance Payments Feb 28 | February 28 | April 01 | |
| 1099-INT | Interest Income Feb 28 | February 28 | April 01 | |
| 1099-K | Merchant Card and Third Party Network Payments Feb 28 | 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 Feb 28 | February 28 | April 01 | |
| 1099-PATR | Taxable Distributions Received From Cooperatives Feb 28 | February 28 | April 01 | |
| 1099-Q | Payments From Qualified Education Programs (Under Sections 529 and 530) Feb 28 | 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. | ||||
Reporting Forms 1099 Without Withholding
You can report Forms 1099 using the File Upload in our TransAction Portal (TAP) or mail your Form 1099 information along with a copy of Federal Form 1096 to:
Montana Department of RevenuePO 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 copy of Form W-2 or 1099 that the payer gives to the payee.
Caution:
- Payers may not truncate the payee’s Social Security Number on any forms filed with the Montana Department of Revenue, IRS, or Social Security Administration
- Payers may not truncate their own identification number on any forms given to the payee or filed with the Montana Department of Revenue, IRS, or Social Security Administration
If the forms with truncated information are incorrectly submitted to the Montana Department of Revenue, you may be asked to resubmit them using the correct format.
For more information on your duties as an employer, see 15-30-2616, MCA.
