Montana 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.

Due Dates by Type

TypeDescriptionPaperE-File
1099-AAcquisition or Abandonment of Secured PropertyFebruary 28April 02
1099-BProceeds From Broker and Barter Exchange TransactionsFebruary 28April 02
1099-CCancellation of Debt Feb 28February 28April 02
1099-CAPChanges in Corporate Control and Capital Structure Feb 28February 28April 02
1099-DIVDividends and Distributions Feb 28February 28April 02
1099-GCertain Government Payments Feb 28February 28April 02
1099-HHealth Coverage Tax Credit (HCTC) Advance Payments Feb 28February 28April 02
1099-INTInterest Income Feb 28February 28April 02
1099-KMerchant Card and Third Party Network Payments Feb 28February 28April 02
1099-LTCLong-Term Care and Accelerated Death BenefitsFebruary 28February 28
1099-MISCMiscellaneous IncomeWith payments in Box 7 (Nonemployee Income)January 31January 31
Without payments in Box 7 (Nonempoyee Income)February 28April 02
1099-OIDOriginal Issue Discount Feb 28February 28April 02
1099-PATRTaxable Distributions Received From Cooperatives Feb 28February 28April 02
1099-QPayments From Qualified Education Programs (Under Sections 529 and 530) Feb 28February 28April 02
1099-RDistributions From Pensions, Annuities, Retirment or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.February 28April 02
1099-SADistributions From an HSA, Archer MSA, or Medicare Advantage MSA February 28April 02

Reporting 1099s Without Withholding

You can report 1099s using the File Upload in our TransAction Portal (TAP) or mail your 1099 information along with a copy of Federal Form 1096 to:

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

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

If you are new to Montana withholding, see Opening an Montana Withholding Account.

Quick Information

Due Date

Annual Reconciliation
January 31
Payments
Reporting Schedule
No Withholding 1099s
By Filing Type

Taxes

Related Forms and Links