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A payment app or online marketplace is required to send you a Form 1099-K if the payments you received for goods or services total over $5,000. However, they can send you a Form 1099-K with lower amounts.
Any independent contractor or vendor who is not incorporated (or treated as a corporation for tax purposes) and who is paid $600 or more for services in a calendar year must be issued a IRS Form 1099 NEC by January 31.
Is filing 1099 forms required by the state of Montana ? Yes, you must file 1099 forms with the Montana state only if there is a state tax withheld.
No, Montana does not have a specific payment threshold for reporting Form 1099 Reporting requirements in the state align with federal guidelines. Payers are required to assess and file a Form 1099 based on the applicable federal threshold for each specific form.
Employers reporting withholding must file a complete Montana Annual W-2 1099 Withholding Tax Reconciliation (Form MW-3) by January 31 of the following year. Employers must include all Forms W-2 for each employee along with Form MW-3, regardless of whether any tax was withheld.
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You should receive a Form 1099-NEC if you earned $600 or more in nonemployee compensation from a person or business who isnt typically your employer. You should receive Form 1099-MISC if you earned $600 or more in rent or royalty payments.
Register with the Montana Department of Revenue (DOR) After you register, youll get your Withholding Account Number in the mail in about 1014 days. Keep this in mind when planning your first payroll in Montana. Go to the Montana DOR transaction portal.

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