How to Report Withholding Tax
Each employer is sent preprinted coupons according to their filing frequency (new customers are set up monthly). Your payment must be sent in with the preprinted coupons provided by the Department of Revenue. At the end of the year, you will need to fill out an MW3- Montana Annual Withholding Tax Reconciliation form, which is due February 28th. This reconciliation form is mailed in with your W2's and/or 1099's.
If you need additional payment coupons or have questions, call the Customer Service Center at (406) 444-6900. Please do not use any coupon besides your own. The coupons are preprinted and bar-coded for each individual's customer account.
You can now file and pay your taxes online. See Business Tax Express for details.
Monthly Schedule
Withholding payments are due on the 15th day of
the following month. The payment coupon must accompany all payments. For
example, amounts withheld for the month of January must be remitted on or before
February 15th. The due dates parallel federal requirements.
Accelerated Schedule
Withholding payments are due when your federal tax
deposits are due. If your payday is Saturday, Sunday, Monday or Tuesday, your
payment must be postmarked on or before the following Friday. If your payday is
Wednesday, Thursday or Friday, your payment must be postmarked on or before the
following Wednesday.
Annual Schedule
One payment
is due annually on February 28th.
Note: For employers submitting payments on a monthly basis, please use the correct monthly coupon. For example, if you are a monthly payer and you are remitting for the month of January you should use January 31st coupon, (not the February coupon 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 coupon.
