State Income Tax - MT
General administration:
Department of Revenue
Business Tax
P.O. Box 6339
Helena, MT 59604-6339
406-444-6900
Request identification number by filing Form UI-R1 (Montana Employer Registration);
Electronic funds transfer required if withholding liability in excess of $500,000.
Deposit semi weekly withholdings using Form MWA (Withholding / Payroll Tax Payment Form) by last day of month following end of quarter;
Deposit quarterly (by last day of month following end of quarter) or annual (by last day of February) withholdings by filing Form MW-5 (Old Fund Liability Tax & State Withholding);
Furnish annual summary statements of wages paid and taxes withheld to employees on Form W-2 (Wage and Tax Statement) by January 31 and to state on Form MW-3 (Annual Reconciliation of State Withholding) by February 15;
Report annual non-employee compensation in excess of $600 by filing Form 1096 (Annual Summary and Transmittal of US Information Returns) and Forms 1099 by April 15:
Department of Revenue
Business Tax Section
PO Box 5835
Helena, MT 59604-5835
406-444-6900
