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 25th 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. 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.
Direct State Aid
Quality Educator Component
At Risk Component
Indian Education for All
Student Achievement Gap
Data for Achievement
Special Education
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.
Use form TR-13 Bus Inspection for inspections of
yellow school buses.
Use form TR-13A Bus Inspection for inspections of
Type E buses.
The Highway Patrol must inspect the buses prior
to January 31.
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 2025 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,
2024). 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,
2024.