(1) Federal Form 1099s, U.S. Information Returns, are required to be filed for certain dividends, interest in excess of $10, royalties, payments to retirement plans, rents, salaries, wages, prizes, awards, annuities, pensions, and real estate transactions as specified in 15-30-2616, MCA. Federal Form 1099s may be filed on paper documents or electronically. The dates for filing the information returns with the department are the same as the due dates for filing the corresponding federal return. The returns are to be filed with:


Montana Department of Revenue

P.O. Box 5835

Helena, Montana 59604-5835.


(2) Paper documents are to be prepared on the appropriate federal information return and a copy filed with the department. Returns filed on paper forms are to be accompanied by a copy of federal Form 1096, Annual Summary, summarizing the information being reported to the department.

(3) Federal Form 1099s filed electronically are to conform to the specifications outlined in Federal Publication 1220 for the applicable year.


History: 15-30-2620, MCA; IMP, 15-30-2616, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 11, Eff. 1/15/82; AMD, 1988 MAR p. 392, Eff. 2/26/88; AMD, 1992 MAR p. 2555, Eff. 11/26/92; AMD, 1996 MAR p. 2605, Eff. 10/4/96; TRANS from ARM 42.15.311 and AMD, 2002 MAR p. 3708, Eff. 12/27/02; AMD, 2010 MAR p. 177, Eff. 1/15/10; AMD, 2016 MAR p. 1974, Eff. 10/29/16.