Every employer shall, on or before February 28 of each year, file with the Montana Department of Revenue a wage and tax statement (W-2) for each employee to whom Montana wages were paid, with or without withholding and all forms 1099 with Montana withholding. All forms 1099 without Montana withholding must be accompanied by Federal form 1096. An Annual Reconciliation Form (MW-3) must be submitted to support the withholding reported on the W-2 and 1099 forms.
W-2s, 1099s and MW-3s can be filed electronically. Securely submit W-2s and 1099s using ePass/File Transfer Service and submit MW-3s using Taxpayer Access Point (TAP).
Frequently Asked Questions (FAQs):
FAQ - Withholding
Electronic Business Account Registration
The Montana Department of Revenue is committed to providing quality electronic services. Through these services, the department will provide accurate, confidential, secure and cost effective processing of information and payments.
Register Your Business Account with the Department of Revenue Online Through - Taxpayer Access Point (TAP)
Taxpayer Access Point (TAP) is a free electronic service that allows you to submit your business registration online. Once the application has been processed you will receive the appropriate documentation from the department including your Montana Department of Revenue account ID. TAP allows you to register for the following business accounts:
- Income Tax Withholding (WTH)
- Lodging and Facility Sales and Use Tax (LFT)
- Rental Vehicle Sales Tax (RVT)
- Mineral Royalty Withholding Tax (MRW)
Before you begin you will need the following information to complete your registration to access your business account online:
- Federal Identification Number as used to report to the Internal Revenue Service – required for a Withholding account.
- Social Security Number – may be used to register if you are operating as a sole proprietorship; however, it is not applicable for a Withholding account.
- If you do not have a Federal Identification Number, please visit the Internal Revenue Service at IRS to learn how to get one immediately.
- Date you are starting business – for Withholding purposes, this is the date employees started working in Montana.
- Legal business name – as associated to the identification number and as reported to the Internal Revenue Service.
- Assumed business name – the assumed business name, trade name, or d.b.a. is the name used before the public.
- Legal business address – must be a physical street address and is the legal business headquarters.
- Current mailing address – this may be a post office box or other address. This is the address where the department will send all correspondence.
- Contact name and phone number – this is the individual that will act as the entity’s representative.
- Physical location address – this is required for Lodging Facility and Rental Vehicle accounts.
Additional Contact Information:
Montana Department of Revenue
PO Box 5805
Helena, MT 59604-5805
Phone: Toll free 1-866-859-2254 (in Helena, 444-6900)