Montana 1099 filing requirements (2026)
Montana requires businesses to file Form 1099-NEC with the state, using its own $600 threshold, which is lower than the federal $2,000 threshold for 2026 payments. The state due date is January 31 (1099-NEC, with or without MT withholding; 1099s with MT withholding are due Jan 31 with Form MW-3). Other 1099s without withholding follow the federal due dates listed by MT DOR..
| State 1099-NEC filing required? | Yes |
|---|---|
| Threshold | $600 |
| State due date | January 31 (1099-NEC, with or without MT withholding; 1099s with MT withholding are due Jan 31 with Form MW-3). Other 1099s without withholding follow the federal due dates listed by MT DOR. |
| IRS CF/SF participant | Yes (direct filing still required) |
| Filing portal | https://tap.dor.mt.gov |
How does Montana treat the new $2,000 federal threshold?
MCA 15-30-2616(1)(c) (Montana Code Annotated 2025 edition, last amended 2009) requires each information agent to report to the department salaries, wages, prizes, awards, compensation and 'other fixed or determinable gains, profits, and income in excess of $600' on which Montana withholding was not deducted. The MT DOR Employer and Information Agent Guide (V4, Nov 2025) says information agents 'must file the applicable Form 1099 with Montana if they make a distribution to a Montana resident or Montana business in the amounts below' and lists Nonemployee Compensation at $600. No MT DOR statement adopting the OBBBA $2,000 federal threshold was found; on the face of the statute, the $600 state threshold continues to apply to 2026 payments.
What if you withheld Montana income tax?
If MT tax was withheld, the Forms 1099 must be filed with Form MW-3 (Montana Annual W-2 1099 Withholding Tax Reconciliation) by January 31. Do not file an MW-3 for 1099s that report no withholding. MT does not accept truncated SSNs/FEINs. MT DOR notice (June 16, 2026): electronic 1099 submissions must be in IRS IRIS XML format. Pub 1220 and CSV files are no longer accepted, TAP uploads are limited to 100 returns per file, and the rule applies to all tax years still within the statutory filing period.
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