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

2024 Form W-2 Wage & Tax Statement to
employees by January 31, 2025
Federal copies of 2024 Form W-2 (with Form W-3
transmittal) are due to the Social Security
Administration by January 31, 2025 whether you
are filing paper forms or electronically.

2024 Form 1099-NEC Non-Employee
Compensation to recipients and to the IRS (with
Form 1096 transmittal) by January 31, 2025.
2024 Form 1099-MISC Miscellaneous Income to
recipients by January 31, 2025.
Federal copies of 2024 Form 1099-MISC (with
Form 1096 transmittal) are due to the IRS by
February 28, 2025.

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.