Any employer in Montana who pays wages for services performed in Montana is required to pay Montana wage withholding on behalf of their employees.
The amount to withhold can be found in the Montana Withholding Tax Table and Guide.
Withholding payments are due based on the total amount withheld during the lookback period. The lookback period is the 12-month period from July 1 of the preceding year to June 30 of the current year.
The department completes a review of a taxpayer’s lookback period to determine if the taxpayer’s reporting and payment schedule will change for the next calendar year. If the payment schedule will change in the following year, the department will notify the taxpayer by November 1 of the current year to inform the taxpayer of their new reporting and payment requirements.
Payments are due by the 15th day of the following month for new businesses.
If you did not have employees or make distributions for the entire duration of the lookback period, follow the chart below unless notified by the department.
| Total Withholding Paid | Schedule | Payments Due |
|---|---|---|
| Up to $1,199 | Annual | January 31 of the following year |
| $1,200—$11,999 | Monthly | The 15th of the following month Example: January withholding is due February 15 |
| $12,000 or more | Accelerated | Pay per the federal schedule |
| Please Note: All new withholding accounts start on the monthly schedule. | ||
You may make payments more frequently than defined by your payment schedule.
You may make withholding payments using: