How to Report Withholding Tax
Each employer is sent preprinted vouchers according to their filing frequency (new customers are set up monthly). Your payment must be sent in with the preprinted vouchers provided by the Department of Revenue. At the end of the year, you will need to fill out an MW-3, Montana Annual Withholding Tax Reconciliation form, which is due February 28th. This reconciliation form is mailed in with your W2 and/or 1099.
W2s and 1099s can be filed electronically using File Transfer Service (FTS) and the MW-3, Montana Annual Withholding Tax Reconciliation form can be filed using Taxpayer Access Point (TAP). Both of these services require pre-registration and are secure, easy and convenient to use.
If you need additional payment vouchers or have questions, call the Citizen Services Call Center toll free 1-866-859-2254 (in Helena, 444-6900). Please do not use any voucher besides your own. The vouchers are preprinted and bar-coded for each customer account.
Withholding payments are due on the 15th day of the following month. The payment voucher must accompany all payments. For example, amounts withheld for the month of January must be remitted on or before February 15th.
Withholding payments are due when your federal tax deposits are due. If your payday is Saturday, Sunday, Monday or Tuesday, your payment must be received on or before the following Friday. If your payday is Wednesday, Thursday or Friday, your payment must be received on or before the following Wednesday.
One payment is due annually on February 28th although payments can be made more frequently if desired.
For employers submitting payments on a monthly basis, please use the correct monthly voucher. For example, if you are a monthly payer and you are remitting for the month of January you should use January 31st voucher, (not the February voucher when the tax is due).
For employers submitting payments on an accelerated basis, the pay date should be used. For example, if your employees are paid on August 4th, then August 4th should be reported on the voucher.
Annual statements, W2s and 1099s process faster when sent electronically
Annual statements, W2s and 1099s can be mailed to:
Montana Department of Revenue
P.O. Box 5835
Helena MT 59604-5835
Last updated 2/4/2013 11:35:45 AM