Montana 1099 Filing Requirements
Filing requirements by form
| Form | Method | Deadline | Detail |
|---|---|---|---|
|
1099-INT
Interest income
|
Direct state filing (no withholding) | April 1 | View detail → |
|
1099-MISC
Miscellaneous information
|
Direct state filing (no withholding) | Varies by payment type | View detail → |
|
1099-NEC
Nonemployee compensation
|
Direct state filing | January 31 | View detail → |
General notes
Montana requires payers ("information agents") to file 1099s with the Montana Department of Revenue under MCA 15-30-2616. The TransAction Portal (TAP) at https://tap.dor.mt.gov accepts 1099 uploads in IRS Publication 1220 format; paper filers attach Federal Form 1096. Forms 1099 with Montana withholding must be submitted with Form MW-3 by January 31. Forms 1099 without Montana withholding follow federal due dates: 1099-NEC by January 31; 1099-MISC (Box 2 royalty) by February 28 (both paper and e-file); other 1099s (INT, DIV, K, R, C, etc.) by February 28 on paper or April 1 if e-filed. Montana does not mandate electronic filing for 1099s.
Penalties
Late File Penalty (general): $50 minimum, or 5% of outstanding tax per month, up to 25% of tax due (Montana DOR Interest and Penalties).
W-2 late filing penalty: $50 per W-2, with a $250 minimum (effective for forms due in 2024 per SB 303 / 68th Legislature).
Mineral Royalty 1099 late filing penalty: $150 per 1099, with a $1,000 minimum (effective for forms due in 2024).
Truncated TIN forms: Montana does not accept Forms 1099 with truncated SSN/FEIN; non-resubmission by the due date may trigger late filing penalties.