How to Open or Close a Montana Withholding Account

Overview

You must register for a Montana withholding tax account if you:

  • Issue Montana wages
  • Issue Forms W-2 (with or without withholding)
  • Issue Forms 1099 with withholding

Opening a Withholding Account

You can register your business for a Montana withholding tax account:

When registering, have the following ready:

  • Federal Employer Identification Number (FEIN)
  • Date your employees started working in Montana
  • Legal business name (as associated with your FEIN and reported to the IRS)
  • Assumed business name, trade name, or DBA (if applicable)
  • Current mailing address
  • Contact name and phone number

Closing a Withholding Account

If you no longer have Montana wages, withholding, or both, you can close your account by emailing MTDORWithholding@mt.gov.

Include the following details in your email:

  • Business name
  • GenTax account ID
  • Date of last payroll
  • Contact information
  • Updated mailing address
  • Reason for closure

Final Return Requirements

The Montana Annual W-2/1099 Withholding Tax Reconciliation Return (Form MW-3) and corresponding W-2s or 1099s are due within 30 days of your cease date.

How to Your Final Return

You may file your final MW-3 return: