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 |
| With payments in Box 7 (Nonemployee Income) | January 31 | January 31 | ||
| Without payments in Box 7 (Nonempoyee Income) | February 28 | April 01 | ||
| 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
For more information on your duties as an employer, see 15-30-2616, MCA.
If you are new to Montana withholding, see Opening a Montana Withholding Account.
