The rules
| Forms filed with the state | All federal 1099 series (NEC, MISC, INT, DIV, B, R, K, G, OID, PATR, S, C, A, Q, SA, LTC, CAP) plus W-2G and 1042-S, at the federal dollar thresholds shown in the DOR guide (e.g., $600 NEC/MISC/K, $10 INT/DIV). |
| Who must file | Any information agent that made a reportable distribution to a Montana resident or Montana business, with or without Montana withholding. Forms with Montana withholding go with Form MW-3; forms without withholding are filed without an MW-3 and need no withholding account. |
| Due date | January 31 for 1099s with Montana withholding (with MW-3) and for 1099-NEC. DOR’s guide says all 1099s are due January 31; DOR’s ‘1099 without withholding’ page instead follows federal dates (MISC royalties Feb 28; most others Feb 28 paper / April 1 e-file). |
| How | TransAction Portal (TAP): manual entry, single Pub 1220 upload, or bulk FLE upload (files over 51 MB via web-service API using approved software). Paper to Montana DOR, PO Box 5835, Helena MT 59604-5835 (with federal 1096 if no withholding). No numeric e-file mandate stated. |
| State 1099-K threshold | $600 (DOR guide lists 1099-K at $600 for Montana filing), lower than the restored federal $20,000/200 threshold. |
| Nonresident withholding | Mineral royalty withholding: remitters paying royalties from Montana property must withhold if payment exceeds $166 per period or $2,000 annually, reported on 1099-MISC with MW-3. Pension withholding only on payee request. No general nonresident contractor withholding. |
- Montana is listed in IRS Pub 1220 CF/SF, but DOR’s guide and website do not say CF/SF satisfies the Montana requirement; secondary sources state Montana does not accept CF/SF as a substitute, so plan on direct filing.
- DOR guide (V4, November 2025, for 2026) still shows $600 for NEC/MISC/K even though federal thresholds rose for TY2026; Montana has not announced a change.
Questions people ask about Montana
Do I have to file 1099s directly with Montana?
Yes, when Montana tax was withheld on the payment. Even without withholding, Montana requires a direct filing in some cases. Any information agent that made a reportable distribution to a Montana resident or Montana business, with or without Montana withholding. Forms with Montana withholding go with Form MW-3; forms without withholding are filed without an MW-3 and need no withholding account.
Which 1099 forms does Montana require?
All federal 1099 series (NEC, MISC, INT, DIV, B, R, K, G, OID, PATR, S, C, A, Q, SA, LTC, CAP) plus W-2G and 1042-S, at the federal dollar thresholds shown in the DOR guide (e.g., $600 NEC/MISC/K, $10 INT/DIV).
When are 1099s due in Montana?
January 31 for 1099s with Montana withholding (with MW-3) and for 1099-NEC. DOR’s guide says all 1099s are due January 31; DOR’s ‘1099 without withholding’ page instead follows federal dates (MISC royalties Feb 28; most others Feb 28 paper / April 1 e-file).
How do I file 1099s with Montana?
TransAction Portal (TAP): manual entry, single Pub 1220 upload, or bulk FLE upload (files over 51 MB via web-service API using approved software). Paper to Montana DOR, PO Box 5835, Helena MT 59604-5835 (with federal 1096 if no withholding). No numeric e-file mandate stated.
Does Montana have its own 1099-K threshold?
$600 (DOR guide lists 1099-K at $600 for Montana filing), lower than the restored federal $20,000/200 threshold.
Does Montana require withholding on payments to nonresident contractors?
Mineral royalty withholding: remitters paying royalties from Montana property must withhold if payment exceeds $166 per period or $2,000 annually, reported on 1099-MISC with MW-3. Pension withholding only on payee request. No general nonresident contractor withholding.
Verified September 24, 2026 against https://revenuefiles.mt.gov/files/Forms/Montana_Employer_and_Information_Agent_Guide_with_…. One or more items could not be confirmed on the state site and are marked in the table; Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 penalty are federal. A payee in Montana who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.