Montana Tax Year 2026

Montana 1099-NEC Filing Requirements, Tax Year 2026

What Montana requires from businesses filing 1099-NEC (Nonemployee compensation) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.

Tax Year 2026 Direct state filing required Last verified April 26, 2026
Filing method Direct state filing Submit 1099-NEC directly to Montana.
Deadline January 31 See deadlines section for holiday rollover. See deadlines
Format accepted Fire Filed via TransAction Portal (TAP) — single upload or bulk FLE — using IRS Publication 1220 layout. Paper alternative: mail with Federal Form 1096. See format
Late-filing penalty **Late File Penalty (general):** $50 minimum, or 5% of outstanding tax per month, up to 25% of tax due (Montana DOR Interest and Penalties). See penalties

Filing requirements

Montana requires direct filing of 1099-NEC 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-NEC; a separate state submission is required.

Montana requires 1099-NEC filing with the Department of Revenue. The deadline is January 31 for both paper and electronic submissions, the same as the federal IRS deadline. File via the TransAction Portal (TAP) using IRS Publication 1220 layout, or mail paper copies with Federal Form 1096. If Montana income tax was withheld, the form is bundled with Form MW-3 (also due January 31).

Deadlines and extensions

Filing deadline
January 31
Holiday/weekend rollover. If the deadline falls on a weekend or a federal holiday, the next business day generally applies. Check with Montana for the exact observed calendar before filing.

Accepted format

Fire

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

Filing through TAP requires a GenTax withholding account with TAP access. TAP File Process (FLE) accounts handle bulk uploads up to 51 MB; larger volumes use the Web Service API. Filers may also mail paper 1099s with Federal Form 1096 to Montana DOR (PO Box 5835, Helena MT 59604-5835); a withholding account is NOT required if all 1099s being submitted have no Montana withholding.

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-NEC for tax year 2026?

Yes. Montana requires direct filing of 1099-NEC with the state for tax year 2026. Federal filing alone does not satisfy this requirement.

Does Montana participate in the CF/SF program?

Listed only. Montana appears on the IRS Combined Federal/State Filing Program list, but the state's tax agency does not accept CF/SF as a substitute - 1099 filings must go through the state's direct filing channel when required.

What is the Montana 1099-NEC filing deadline for tax year 2026?

The filing deadline is January 31. If the date falls on a weekend or federal holiday, the next business day generally applies.

What format does Montana accept for 1099-NEC?

Montana accepts Fire format for direct 1099-NEC filings. Filed via TransAction Portal (TAP) — single upload or bulk FLE — using IRS Publication 1220 layout. Paper alternative: mail with Federal Form 1096.

Do I need to file 1099-NEC with Montana if I also filed federally?

Yes. Even if you file 1099-NEC federally with the IRS, Montana requires a separate direct state filing for tax year 2026.

What happens if I miss the Montana 1099-NEC deadline?

**Late File Penalty (general):** $50 minimum, or 5% of outstanding tax per month, up to 25% of tax due (Montana DOR Interest and Penalties). See the full penalty details below for the complete schedule.

How do I register to file with Montana?

Filing through TAP requires a GenTax withholding account with TAP access. See the registration section above for the full requirements.

Source citations

Verified from 4 primary sources
“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”
Apr 23, 2026 https://revenue.mt.gov/taxes/withholding-tax/1099-without-withholding-due-dates
“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”
Apr 25, 2026 https://revenuefiles.mt.gov/taxes/withholding-tax/1099-without-withholding-due-dates
“1099-NEC With payments in Box 1 (Nonemployee compensation) January 31 January 31”
Apr 25, 2026 https://revenuefiles.mt.gov/taxes/withholding-tax/1099-without-withholding-due-dates
“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”
Apr 25, 2026 https://revenuefiles.mt.gov/online-services/transaction-portal/electronic-filing-of-mw-3s-1099s-and-w2s-instructions

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.

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