(1) Agent 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 15-30-301 , MCA. These agent information returns may be filed on paper documents, electronically, or on magnetic media. They are due on or before the 15th day of April following the close of the calendar year with respect to which the payments made are being reported. The returns are to be filed with the Montana Department of Revenue, P.O. Box 5805, Helena, Montana 59604-5805.

(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 summarizing the information being reported to the department.

(3) Agent information returns filed electronically or on magnetic media are to conform to the specifications outlined in federal publication 1220 for the applicable year. A copy of federal form 4804/4802 must be used to transmit the magnetic files.