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

2022 Form W-2 Wage & Tax Statement to employees by January 31, 2023
Federal copies of 2022 Form W-2 (with Form W-3 transmittal) are due to the Social Security Administration by January 31, 2023 whether you are filing paper forms or electronically.
2022 Form 1099-NEC Non-Employee Compensation to recipients and to the IRS (with Form 1096 transmittal) by January 31, 2023.
2022 Form 1099-MISC Miscellaneous Income to recipients by January 31, 2023.
Federal copies of 2022 Form 1099-MISC (with Form 1096 transmittal) are due to the IRS by
February 28, 2023.

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.