Montana 1099-MISC Filing Requirements, Tax Year 2026
What Montana requires from businesses filing 1099-MISC (Miscellaneous information) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.
Filing requirements
Montana requires direct filing of 1099-MISC with the state for tax year 2026. Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program does not, on its own, satisfy the Montana requirement for 1099-MISC; a separate state submission is required.
Montana requires 1099-MISC filing with the Department of Revenue. Form 1099-MISC reporting Box 2 mineral royalty payments has a hard February 28 deadline (no e-file extension) because Montana imposes mineral royalty withholding. For other 1099-MISC payments without Montana withholding, Montana follows the federal due dates (February 28 paper, April 1 e-file). Filing channels: TAP single upload or bulk via IRS Publication 1220 layout, or paper with Federal Form 1096. If Montana tax was withheld, the form is bundled with Form MW-3 by January 31.
Conditional rules
The summary above applies when no Montana tax was withheld. The conditions below describe what changes when withholding is present, plus other scenario-specific rules:
| Condition | Explanation |
|---|---|
| Mineral royalty 1099-MISC has a hard Feb 28 deadline (no e-file extension) |
1099-MISC payments in Box 2 (royalties) are subject to Montana's mineral royalty withholding regime and must be filed by February 28 regardless of paper vs. electronic format. The mineral royalty 1099 late filing penalty is $150 per 1099 with a $1,000 minimum (SB 303, eff. 2024). |
| Deadline shifts to January 31 with MW-3 if Montana tax was withheld |
If Montana state income tax was withheld on a 1099-MISC payment, the form must be submitted with Form MW-3 (the annual withholding reconciliation) by January 31. |
Deadlines and extensions
Accepted format
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Filed via TransAction Portal (TAP) — single upload or bulk FLE — using IRS Publication 1220 layout. Paper alternative: mail with Federal Form 1096.
Filing portal: TransAction Portal (TAP) — https://tap.dor.mt.gov
Transmittal form required: MW-3 (Montana Annual W-2 1099 Withholding Tax Reconciliation)
Registration
Registration required: Yes
Late-filing penalties
Montana penalty overview
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.
Frequently asked questions
Does Montana require filing of 1099-MISC for tax year 2026?
Does Montana participate in the CF/SF program?
What is the Montana 1099-MISC filing deadline for tax year 2026?
What format does Montana accept for 1099-MISC?
Do I need to file 1099-MISC with Montana if I also filed federally?
What happens if I miss the Montana 1099-MISC deadline?
How do I register to file with Montana?
Source citations
“seems to conflict with other sites. Sovos says only if payment is > 600. file just to be safe? has dates listed for each individual form type in docs”
“You can submit Forms 1099 using the File Upload in our TransAction Portal (TAP) or mail your Forms 1099 to: Montana Department of Revenue PO Box 5835 Helena, MT 59604-5835”
“1099-MISC With payments in Box 2 (Royalties) – Mineral Royalty Withholding February 28 February 28”
“1099s How do I use TAP to file a 1099? Manual entry in TAP Withholding account Single upload in TAP Withholding account … Please ensure that the form you are using adheres to the specifications set forth in IRS Publication 1220”
“The Mineral Royalty 1099 late filing penalty increased to $150 per 1099, with a minimum penalty of $1,000. Previously, the late filing penalty for Forms 1099 reporting mineral royalties was $50 per Form 1099 with a minimum penalty of $1,000. Forms 1099 reporting mineral royalties for tax year 2023 are due January 31, 2024.”
“Wage Withholding Reports and Payment Due Dates … Montana Annual W-2 1099 Withholding Tax Reconciliation (Form MW-3) January 31 … Forms 1099 with Withholding January 31”
Additional 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.
Scope: Original 1099 filings with no Montana state income tax withheld. State agencies revise rules without notice; verify with the Montana state agency directly before you file.
This page is general information only, not legal, tax, or accounting advice. You are solely responsible for verifying your filing obligations with the state agency or a qualified tax professional.
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