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State Filing Requirements

Montana Requires The Following Information Returns And Forms:

Form 1099-MISC

Miscellaneous Information

Montana follows the reporting threshold of $600 for miscellaneous payments when a reportable payment was made to a Montana resident or Montana business. File the return with Form MW-3 if Montana income tax was withheld.

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Form 1099-NEC

Nonemployee compensation

For nonemployee compensation paid to a Montana resident or Montana business, reporting to the Montana Department of Revenue is required when payments reach $600 or more. If Montana income tax was withheld, submit the form along with Form MW-3.

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Form 1099-K

Payment Card and Third-Party Network Transactions

File Form 1099-K with Montana when payment card transactions or third-party network transactions paid to a Montana payee meet the $600 reporting threshold. If Montana income tax has been withheld, Form 1099-K must be submitted with Form MW-3.

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Form 1099-B

Proceeds From Broker and Barter Exchange Transactions

Submit Form 1099-B to Montana for broker or barter exchange transactions to a Montana resident or Montana business that meet or exceed the $600 reporting threshold. File along with Form MW-3 if withholding requirements apply.

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Form 1099-R

Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc

Report pension, annuity, retirement plan, IRA, and similar distributions at $600 or more. If Montana withholding is reported, include Form 1099-R with Form MW-3 by the annual due date.

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Form 1099-G

Certain Government Payments

When reportable government payments issued to a Montana resident or Montana business meet or exceed $600, file Montana Form 1099-G. Federal thresholds may differ by payment type, so direct state filing may be required when Montana reporting applies.

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Form 1099-INT

Interest Income

Report interest income paid to a Montana resident or Montana business when it exceeds $10. If state income tax was withheld, file Form MW-3 along with the form.

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Form W-2G

Certain Gambling Winnings

Report certain gambling winnings of $600 or more with Form W-2G. File the form regardless of the payment amount when Montana income tax was withheld and include it with Form MW-3.

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Form W-2

Wage and Tax Statements

ile Form W-2 for each employee who earned Montana wages, regardless of whether Montana income tax was withheld. All Forms W-2 reporting Montana wages must be submitted to the Montana Department of Revenue together with Form MW-3.

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Deadline for Filing Montana Information Returns For 2026TY

Form W-2, Form MW-3, and Forms 1099 with Montana withholding February 1, 2027*
Forms 1099-NEC without Montana withholding February 1, 2027*
Most Forms 1099 and Form W-2G without Montana withholding March 1, 2027* (paper filing)
April 1, 2027 (electronic filing)

*If the original due date falls on a weekend or a federal holiday, the deadline moves to the next business day

Note: The recipient statements for most 2026TY Forms 1099 and Form W-2G issued to a Montana resident or Montana business without Montana withholding must be furnished on or before February 1, 2027. Form 1099-B and certain Form 1099-MISC recipients' copies are due February 16, 2027.

Do not file Form MW-3 with Forms 1099 that do not report Montana withholding.

The Montana Department of Revenue does not accept Forms 1099 or W-2 with truncated Social Security numbers or federal employer identification numbers.

File Montana 1099 and W-2 Forms For 2026TY With Tax1099

Meet Montana reporting deadlines and ensure compliance with Tax1099's end-to-end e-filing solution.

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Montana State Filing Scenario for the following Forms:

Form CF/SF participation or Filing method Pricing per copy
1099-MISC Yes. Use CF/SF when a federal filing is required.
File directly with Montana if state reporting requirements for miscellaneous payments are met, but no federal return is required, or when Montana withholding is reported.
CF/SF filing: Free
Direct filing: $0.99 per state form
1099-NEC Yes. Use CF/SF when a federal filing is required.
File directly with Montana if the state nonemployee compensation reporting requirements are met, but no federal return is required, or when Montana withholding is reported.
CF/SF filing: Free
Direct filing: $0.99 per state form
1099-K Yes. Use CF/SF when a federal filing is required.
File directly if the state reporting requirement is met, but no federal return is required, or when Montana withholding is reported.
CF/SF filing: Free
Direct filing: $0.99 per state form
1099-B Yes. Use CF/SF when a federal filing is required.
File directly if the state reporting requirement for broker or barter exchange transactions is met, but no federal return is required, or when Montana withholding is reported.
CF/SF filing: Free
Direct filing: $0.99 per state form
1099-R Yes. Use CF/SF when a federal filing is required.
File directly if state reporting requirement for distributions from pension and retirement plans are met, but no federal return is required, or when Montana withholding is reported.
CF/SF filing: Free
Direct filing: $0.99 per state form
1099-G Yes. Use CF/SF when a federal filing is required.
File directly if state threshold for certain government payments is met, but no federal return is required, or when Montana withholding is reported.
CF/SF filing: Free
Direct filing: $0.99 per state form
1099-INT Yes. Use CF/SF when a federal filing is required.
File directly when state filing threshold for 1099-INT is met, but no federal return is required, or when Montana withholding is reported.
CF/SF filing: Free
Direct filing: $0.99 per state form
W-2G Not eligible for CF/SF.
File directly with Montana when the state filing requirement applies or when Montana income tax was withheld.
Pricing: $0.99 per form
W-2 CF/SF does not apply.
File Montana Form W-2 directly with the Department of Revenue and submit Form MW-3.
Pricing: $0.99 per form
Form MW-3 CF/SF does not apply.
File directly with all Montana Forms W-2 and with Forms 1099 that report Montana withholding.
$4.99 per form

Montana is a participating state in the IRS Combined Federal/State Filing program. The state uses the state code 30 and forwards eligible federal forms (including Montana state information) and corrections directly to the Montana Department of Revenue.

Forms that are eligible for the CF/SF program include Forms 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-R, and 5498.

Direct state filing is required when Montana’s state threshold is met without a requirement for a federal return, when Montana withholding is reported, and for Montana-only corrections.

IRIS XML-only requirement for Montana state filing

The Department of Revenue will require the IRIS XML format for electronic 1099 submissions. After its implementation, Publication 1220 files will no longer be accepted, and TAP submissions will be limited to 100 returns per file.

Montana Correction Filing Pricing

1099 Corrections Submit the corrected information through the same filing method used for the original filing
W-2C (Corrected Wage and Tax Statement) Filing method: Electronic
Pricing: $0.99 per form
OBBBA update

OBBBA State Conformity: What Montana 1099 Filers Need to Know

The One Big Beautiful Bill Act increased the federal threshold to $2,000 for Form 1099-NEC compensation and specified Form 1099-MISC payments made in 2026, including rents, prizes and awards, other income, medical and health care payments, and crop insurance proceeds.

OBBBA also restored the federal Form 1099-K threshold for third-party settlement organizations to gross payments exceeding $20,000 and more than 200 transactions.

For Form W-2G gambling winnings paid in 2026, the federal reporting threshold is $2,000, subject to the gambling category, wager-ratio, and withholding rules.

Montana is a rolling conformity state. However, Montana has not yet adopted the increased $2,000 federal reporting threshold for Forms 1099-MISC and 1099-NEC in its current TY.

Montana’s 2026 information-reporting guidance lists $600 as the minimum reporting threshold for Forms 1099-MISC, 1099-NEC, 1099-K, 1099-B, 1099-G, 1099-R, and W-2G, and $10 for Form 1099-INT.

Montana requires Form 1099-MISC, 1099-NEC, 1099-K, 1099-B, 1099-R, 1099-G, 1099-INT, W-2G, and W-2 to be filed for payments to Montana residents and Montana businesses when the applicable state reporting threshold is met.

Yes. Montana requires certain Forms 1099 to be filed by the due date, even if no Montana tax was withheld, if the applicable Montana reporting threshold is met.

Yes. Montana participates in the IRS Combined Federal/State Filing Program. Eligible forms include Forms 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-R, and 5498.

Forms W-2 (with or without withholding), Form MW-3, Forms 1099 reporting Montana (with withholding) are due February 1, 2027. Forms 1099 without Montana withholding are not filed with Form MW-3 and generally follow federal filing deadlines, with Form 1099-NEC due Feb 1, 2027, Most other Forms 1099 (including 1099-DIV, 1099-INT, 1099-R, 1099-B, etc.) are due February 28 (paper) or April 1 (electronic).

The Montana Department of Revenue's 2026 guide lists a $600 state threshold for Forms 1099-MISC and 1099-NEC. A direct Montana-only filing may be required when the state threshold is met, but no federal return is required.

Montana’s Form 1099-K has a $600 threshold for payment card transactions and third-party settlement organization payments. Direct Montana filing may be required when the $600 state threshold is met, but the federal TPSO threshold is not.

File Form MW-3 with all Montana Forms W-2 and with Forms 1099 that report Montana withholding. Do not file Form MW-3 for returns without Montana withholding.

Forms W-2, Form MW-3, and Forms 1099 can be filed through Montana TAP. Montana does not currently mandate electronic filing for these no-withholding returns.

Forms 1099 without withholding may also be mailed along with federal Form 1096 to Montana Department of Revenue, PO Box 5835, Helena, MT 59604-5835.

You can also file Montana information returns using Tax1099. We offer CF/SF filing and direct state filing workflows with built-in data validation checks.

Late payment of Montana withholding may be subject to a penalty of 1.5% per month, up to a maximum of 15%. An employer that fails to file Forms W-2 after a Department of Revenue delinquency notice may be fined $50 per form, with a $250 minimum.

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