TIN ComplianceA resource from TIN Comply
State income tax
Yes
CF/SF program
Yes
1099 filing
File directly, withheld or not
Due date
January 31
State requirements

Montana 1099 filing requirements

Montana has an individual income tax and is in the IRS Combined Federal/State Filing program. File 1099s directly with Montana whether or not Montana tax was withheld.

TC
Maintained by the TIN Compliance team
Verified October 26, 2026Department mtrevenue.gov

Do I have to file 1099s with Montana?

Whether or not you withheld Montana tax
Direct filing requiredFile with Montana on its own system whether or not Montana tax was withheld. See the forms and thresholds in the rules below.
The forms Montana names
FormMontana tax withheldNo withholding
1099-NECDirectDirect
1099-MISCDirectDirect
1099-INTDirectDirect
1099-DIVDirectDirect
1099-BDirectDirect
1099-RDirectDirect
1099-KDirectDirect
1099-GDirectDirect
1099-OIDDirectDirect
1099-PATRDirectDirect
1099-SDirectDirect
1099-CDirectDirect
1099-ADirectDirect
1099-QDirectDirect
1099-SADirectDirect
1099-LTCDirectDirect
1099-CAPDirectDirect
W-2GDirectDirect
1042-SDirectDirect
All other 1099 typesDirectDirect

The rules for tax year 2026

Forms filed with the stateAll 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 fileAny 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.
2026 filing threshold (1099-NEC, 1099-MISC)Keeps $600 (statute and guide)MCA 15-30-2616(1)(c) (MCA 2025): "rents, salaries, wages, prizes, awards, annuities, pensions, and other fixed or determinable gains, profits, and income in excess of $600." The guide (Dec 2025) table lists 1099-NEC and 1099-MISC at "$600" for payments to a "Montana resident or Montana business."Source: MCA 15-30-2616
State 1099-K threshold"1099-K Merchant Card and Third Party Network Payments $600"Source: Montana Employer and Information Agent Guide
State backup withholdingNone foundNo backup withholding provision found in the Employer and Information Agent Guide or 1099 pages.Source: Montana Employer and Information Agent GuideFull detail: Montana backup and nonresident withholding
Withholding on nonresident contractorsNot addressed for contractors. The guide covers loan-out withholding at "5.65% of compensation paid" by production companies, and mineral royalty withholding (over $166 per period or over $2,000 annually).Source: Montana Employer and Information Agent GuideFull detail: Montana backup and nonresident withholding
Where to fileTransAction Portal (TAP): withholding account (single entry/upload), File Processing (FLE) account, or Web Service API
File format for tax year 2026IRIS XML only, date not setSee the specifications below. This state accepts or has announced the IRS IRIS XML format; see FIRE to IRIS for how it differs.
Annual transmittal or reconciliationForm MW-3, Montana Annual W-2 1099 Withholding Tax Reconciliation (only for 1099s with MT withholding; "Do not submit 1099s without withholding with this form")Due: January 31Form: Form MW-3, Annual Withholding Reconciliation
Due datesWithout withholding, MT follows federal dates. 1099-NEC is due January 31 for paper and e-file. Most others (A, B, C, DIV, INT, K, R and others) are due February 28 on paper and April 1 by e-file; 1099-MISC royalties and 1099-LTC are due February 28. With MT withholding, 1099s are filed with the MW-3 by January 31.Source: Montana DOR: 1099s Without Withholding Due Dates
Combined Federal/State (CF/SF)Not addressed in the pages checked.Source: Montana DOR: 1099s Without Withholding Due Dates
Penalties1099-specific penalty not stated. The guide states the late filing penalty for W-2s: "$50 for each Form W-2, with a minimum penalty of $250." MT may assess late filing penalties if truncated forms are not resubmitted by the due date.Source: Montana DOR: 1099s Without Withholding Due Dates

How to file, step by step

  1. Identify 2026 payments to Montana residents or businesses over the MT thresholds ($600 for NEC/MISC).
  2. Without MT withholding, no withholding account is needed; upload in TAP File Upload or mail with federal Form 1096 to PO Box 5835, Helena.
  3. With MT withholding, file the MW-3 in TAP and enter or upload the 1099s by January 31.
  4. For bulk files, use an approved vendor and a TAP FLE account or the API; watch for the announced IRIS XML-only switch.
  5. Do not truncate payee TINs; MT rejects truncated forms.
  6. Meet the federal-matching due dates (NEC January 31, 2027).

File specifications and filing system

State pages checked (6)

Questions people ask about Montana

Do I have to file 1099s directly with Montana?

File 1099s directly with Montana whether or not Montana tax was withheld. 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?

Without withholding, MT follows federal dates. 1099-NEC is due January 31 for paper and e-file. Most others (A, B, C, DIV, INT, K, R and others) are due February 28 on paper and April 1 by e-file; 1099-MISC royalties and 1099-LTC are due February 28. With MT withholding, 1099s are filed with the MW-3 by January 31.

How do I file 1099s with Montana?

Identify 2026 payments to Montana residents or businesses over the MT thresholds ($600 for NEC/MISC). Without MT withholding, no withholding account is needed; upload in TAP File Upload or mail with federal Form 1096 to PO Box 5835, Helena. With MT withholding, file the MW-3 in TAP and enter or upload the 1099s by January 31. For bulk files, use an approved vendor and a TAP FLE account or the API; watch for the announced IRIS XML-only switch. Do not truncate payee TINs; MT rejects truncated forms. Meet the federal-matching due dates (NEC January 31, 2027).

Does Montana have its own 1099-K threshold?

"1099-K Merchant Card and Third Party Network Payments $600"

Does Montana require withholding on payments to nonresident contractors?

Not addressed for contractors. The guide covers loan-out withholding at "5.65% of compensation paid" by production companies, and mineral royalty withholding (over $166 per period or over $2,000 annually). See the Montana backup and nonresident withholding page for the trigger, rate, forms and statute.

Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.

What does not change by state

The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Montana adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII 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.

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