Rule 42.17.122 - RETURNS OF INFORMATION AGENTS(1) Federal Forms 1099 and U.S. Information Returns are required to be filed as specified in 15-30-2616, MCA. Federal Forms 1099 may be filed on paper documents or electronically. The dates for filing the information returns with the department are the same as the due dates for filing the corresponding federal return.(2) Paper documents must be prepared on the appropriate federal information return and a copy filed with the department. Returns filed on paper forms must be accompanied by a copy of federal Form 1096, Annual Summary, summarizing the information being reported to the department.(3) Federal Forms 1099 filed electronically are to conform to the specifications outlined in Federal Publication 1220 for the applicable year.Mont. Admin. r. 42.17.122
Eff. 12/31/72; AMD, 1982 MAR p. 11, Eff. 1/15/82; AMD, 1988 MAR p. 392, Eff. 2/26/88; AMD, 1992 MAR p. 2555, Eff. 11/26/92; AMD, 1996 MAR p. 2605, Eff. 10/4/96; TRANS from ARM 42.15.311and AMD, 2002 MAR p. 3708, Eff. 12/27/02; AMD, 2010 MAR p. 177, Eff. 1/15/10; AMD, 2016 MAR p. 1974, Eff. 10/29/2016; AMD, 2024 MAR p. 2324, Eff. 9/21/2024AUTH: 15-30-2620, MCA; IMP: 15-30-2616, MCA