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Retirement options for gig workers in Montana (no state plan)
Your W-2 plan covers your paycheck. Gigaverse covers your hustle.
Status as of Oct 28, 2026.
No state-run auto-IRA
Montana does not operate a state auto-IRA. Nothing in state law withholds retirement savings from a 1099 payment. A W-2 employer plan, or a city payroll program where one exists, covers that job's wages. Gigaverse is the layer for the 1099 income beside it, not a replacement for the plan the paycheck already has.
The 50-state status table is the state auto-IRA hub and the mandate tracker.
What the IRS counted in Montana, tax year 2023
IRS Statistics of Income Historic Table 2 counts returns, not people. In tax year 2023, Montana had 97,890 returns with Schedule C income, 17.7% of 553,910 returns in the state. 78,190 returns paid self-employment tax. 3,070 of those claimed the self-employed retirement-plan deduction, a rate of 3.9%. That deduction is the SEP, SIMPLE, or qualified-plan line. It does not measure Roth IRA contributions.
Montana self-employment tax
Federal self-employment tax is 15.3% of 92.35% of net profit: 12.4% Social Security, up to the $184,500 wage base in 2026, and 2.9% Medicare with no cap. Half of that tax is deductible. Montana income tax is separate and is in the next section. A state auto-IRA, where one exists, does not replace this federal tax.
Self-employment tax calculator · 1099 estimated tax calculator
Montana income tax on 1099 profit
Under Montana House Bill 337 (2025), single filers pay 4.7% on taxable income up to $47,500 and 5.65% above it. The breakpoint is $95,000 for joint filers and $71,250 for heads of household. The Department of Revenue is the source. Federal tax is separate.
Montana Department of Revenue, House Bill 337
Federal quarterly estimates are separate from the state. The 1099 quarterly tax calculator uses the federal dates and self-employment tax. State tax guides for Montana cities are linked below and from Montana local taxes.
Two brackets, and no state retirement mandate
Montana has no operating auto-IRA. House Bill 337 sets income-tax brackets. It does not enroll 1099 workers in a savings program.
For 2027 the Department of Revenue says the 4.7% bracket widens to $65,000 for single filers and the top rate drops to 5.4%. That change is not the 2026 rule.
What a 1099 worker can use in 2026
These limits are federal. They do not change because Montana has no state plan. Catch-up contributions are not part of the $72,000 annual-additions cap.
| Account | 2026 limit | Who it fits |
|---|---|---|
| IRA (Roth or traditional) | $7,500, or $8,600 at age 50 or older. The limit is shared across every IRA. | Earned income, including 1099 profit, within the Roth income limits if the account is a Roth. |
| SEP IRA | Generally up to 25% of compensation, and not more than $72,000 of annual additions. | Employer contribution from the business. A sole proprietor's percentage is computed after self-employment tax adjustments. |
| Solo 401(k) | Elective deferral $24,500. Catch-up $8,000 at 50 or older, or $11,250 at ages 60 through 63. Employer contributions share the $72,000 cap with deferrals, before catch-up. | A self-employed worker with no full-time W-2 employees in the plan, who wants both a deferral and an employer contribution. |
Sources: IRS IR-2025-111, Notice 2025-67, IRS 401(k) contribution limits.
Read the Solo 401(k) for self-employed workers page, then run a number in the SEP-IRA contribution calculator. Gigaverse account opening for the Solo 401(k), the SEP and the PRActicle Roth IRA is waitlist only.
Where Gigaverse fits
Gigaverse is not a state program and is not a registered investment adviser. It sits next to a W-2 plan or a state program when one exists. Plans are Free, Pro ($4.99/mo) and Wealth Builder ($9.99/mo). The Solo 401(k), SEP and PRActicle Roth IRA are waitlist only. Gigaverse's published figure is "$5K+" labeled "Avg. tax savings per year, per worker."
City guides and job guides
These are existing local tax pages, not copies of this retirement guide.
Uber drivers · Lyft drivers · DoorDash drivers · Instacart shoppers · Amazon Flex drivers
Questions
Does Montana run an auto-IRA for gig workers?
No. Montana has no state-run auto-IRA in operation. A W-2 retirement plan, where one exists, covers that paycheck. It does not cover 1099 income. Status as of Oct 28, 2026.
Does Montana tax 1099 income?
Under Montana House Bill 337 (2025), single filers pay 4.7% on taxable income up to $47,500 and 5.65% above it. The breakpoint is $95,000 for joint filers and $71,250 for heads of household. The Department of Revenue is the source. Federal tax is separate.
How much can a 1099 worker contribute in 2026?
For 2026 the IRA limit is $7,500, or $8,600 at age 50 or older. A Solo 401(k) elective deferral is $24,500, plus a catch-up of $8,000 at 50 or older, or $11,250 instead at ages 60 through 63. Employer contributions plus deferrals are limited to $72,000 of annual additions, not counting catch-up. A SEP contribution is generally up to 25% of compensation, inside that same annual-additions cap. These figures are from IRS news release IR-2025-111, Notice 2025-67, and the IRS 401(k) contribution-limits page.
What are Montana's 2026 single-filer income-tax rates?
4.7% on taxable income up to $47,500 and 5.65% above that, under House Bill 337 (2025), as described by the Department of Revenue.
Does Montana have a state auto-IRA?
No. Montana has no operating state auto-IRA.
Sources
Status as of Oct 28, 2026. Verified 2026-10-28.
Educational information only, not tax or investment advice. Gigaverse AI, Inc. is not a bank and is not a registered investment adviser. We are not affiliated with Montana, DoorDash, or any state or city retirement program. Contribution limits are set by the IRS and can change.