Montana State 1099 Tax Filing

Does Montana require state 1099 tax filing?

Yes, Montana requires Forms 1099-MISC and 1099-R to be filed with the Montana Department of Revenue.

Which forms does Montana require?

Filers must file the applicable Form 1099 with Montana if they make a distribution to a Montana resident of the following amounts:

1098-TTuition Statement$600
1099-AAcquisition of Abandonment of Secured PropertyFederal Requirements
1099-BProceeds From Broker and Barter Exchange Transactions$600
1099-CCancellation of Debts$600
1099-CAPChanges in Corporate Control and Capital Structure$600
1099-DIVDividends and Distributions$10
1099-GCertain Government Payments$600
1099-INTInterest Income$10
1099-KMerchant Card and Third Party Network Payments$600
1099-LTCLong-Term Care and Accelerated Death Benefits$600
1099-MISC Miscellaneous Income$600
1099-NECNonemployee Compensation$600
1099-OIDOriginal Issue Discount$10
1099-PATRTaxable Distributions from Cooperatives$10
1099-QPayments from Qualified Education Programs$600
1099-QADistributions from ABLE Accounts$600
1099-RDistributions from Pensions, Annuities, Retirement, etc.$600
1099-SProceeds from Real Estate TransactionsFederal Requirements
1099-SADistributions from HSA, Archer MSA, or Medicare Advantage MSA$600
W-2GCertain Gambling Winnings$600
Montana 1099 Filing Requirements Chart

In addition to Forms 1099, Montana requires Form MW-3Montana Annual W-2 & 1099 Withholding Tax Reconciliation, to be filed if there is state tax withholding.

If submitting a paper filing, a form 1096 must be included as well.

How must Forms 1099 be filed with Montana ?

Montana accepts both paper filing and e-filing. However, if filing 250 or more forms 1099, then filing electronically is required.

Does Montana participate in Combined Federal/State Filing?

Yes, Montana participates in Combined Federal/State Filing. If you utilize CF/SF when filing your 1099s, the IRS will forward the information to the Montana Department of Revenue and you will not have to do so yourself.

What are the deadlines for Montana 1099 Reporting?

Traditionally, the filing deadlines for Montana are as follows:

  • Form MW-3 – January 31st
  • Forms 1099 – January 31st

If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.

What are the 1099 penalties for Montana ?

The 1099 penalties for Montana are as follows:

  • Late filing: Penalty of $5 per form. Minimum penalty of $50.
  • Late Payment: Penalty of 1.5% of unpaid tax per month, not to exceed 15% of tax due. This is in addition to any late filing penalties that may be applied.
  • Interest on late/unpaid tax may apply.

See the Montana Employer and Information Agent Guide for more information.

What is the responsible state agency?

Montana Department of Revenue
Sam W. Mitchell Building
125 N. Roberts, 3rd Floor
Helena, MT
(406) 444-6900

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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