Monthly lunch, breakfast and snack counts are due the 10^th of each month.  Counts are submitted in the Montana Agreement and Payments System (MAPS) for National School Lunch Program (NSLP) or Summer Food Service Program (SFSP) reimbursement.

See OPI’s Back to School Page for more information on SFSP and important updates.

OPI pays grant cash requests submitted by the 25^th of the previous month

If your district is a member of WCRRP, the workers comp report for 4th quarter payroll (October, November, December) is due January 25.  The due date for other carriers is January 15.

If your district is a member of MTSUIP, the unemployment insurance report for 4th quarter payroll is due.

Grant cash request due to OPI

BASE Aide Components include:

• Direct State Aid                         
• Quality Educator Component          
• Data for Achievement
• Special Education
• Indian Language Immersion Payment 
• Significant Enrollment Increase
• At Risk Component
• Indian Education for Al

Form 941 payroll report for Quarter 4 (October,
November, December) is due.

2025 Form W-2 Wage & Tax Statement to employees by January 31, 2026

Federal copies of 2025 Form W-2 (with Form W-3 transmittal) are due to the Social Security Administration by January 31, 2026

2025 Form 1099-NEC Non-Employee Compensation to recipients and to the IRS (with Form 1096 transmittal) by January 31, 2026

2025 Form 1099-MISC Miscellaneous Income to recipients by January 31, 2026. 

Federal copies of 2025 Form 1099-MISC (with Form 1096 transmittal) are due to the IRS by February 28, 2026 if you file by paper, or March 31, 2026 if you file electronically.

On or before January 31 of each year, you are required to file the following with the Montana
Department of Revenue:
• Montana Annual Wage Withholding Tax Reconciliation form (MW-3) supporting the withholding reported on the Forms W-2 and 1099.
• Wage and Tax statement (W-2) for each employee Montana wages were paid to, with or without withholding.
• Forms 1099 with Montana state withholding.

Applications must be submitted to the U.S. Department of Education (DOE) by the deadline to avoid a reduction in payments generated from the FY 2027 application. Late applications (applications received up to 60 days after the deadline) will result in payment reductions of 10 percent.  The DOE will not accept applications received after the 60-day late window (April 1, 2026). Districts waiting for additional information as of the application deadline should go ahead and submit their applications.  Submitted applications may be amended through June 30, 2026.