TAX YEAR 2026 · 1099-NEC & 1099-MISC
Montana 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check Montana requirements →Montana: what to know
Montana lists 1099-NEC Box 1 and specific 1099-MISC royalties reporting even without withholding. Check the planned change from Publication 1220 toward IRIS XML before promising a machine upload.
1099-NEC reporting
Montana requires reporting of applicable NEC Box 1 payments, including where no state withholding occurred.
1099-MISC reporting
Montana MISC rules distinguish mineral royalties and other categories; verify the MISC payment box before deciding.
State filing method: Montana TAP or approved paper where permitted; electronic format changes anticipated
Deadline guidance: NEC: January 31 following tax year; MISC mineral royalties: February 28 (confirm exact 2027 calendar dates).
Official source: Montana DOR — 1099 Without Withholding and Due Dates →
Source reviewed November 3, 2026. Not a certification that the selected situation is reportable or that third-party filing has been authorized. Confirm facts and current instructions.