Montana Department of Revenue

Past Due 2018 Montana Forms MW-3

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Past Due 2018 Montana Forms MW-3

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The department recently sent out non-filer notices to businesses that did not file their Montana Annual W-2 1099 Withholding Tax Reconciliation (Form MW-3), along with their Forms W-2 and 1099 with withholding, for Tax Year 2018. This information was due January 31.

Helpful hints for filing the Montana Form MW-3

File Annually
A complete Montana Form MW-3 must be filed with the department each year. The department does not accept the federal Form W-3.
Provide Forms W-2 and Forms 1099 with Montana Withholding
Each employer is also required to provide the department with a Form W-2 for each employee as prescribed by the IRS. Whenever Montana wages are paid, you must prepare a Form W-2 for each employee regardless of whether any tax was withheld. Forms 1099 with Montana state withholding must also be be submitted to the department with the Form MW-3.
Double-check for Correct Information
  • Complete all required fields.
  • Include the correct Employer Identification Number (EIN).
    Be sure to use the EIN that the IRS issued you or your clients (if you are a payroll service provider).
  • Include the correct state account number.
    For Montana, this is the 13-digit alphanumeric ID that the Department of Revenue issued you when you or your client registered.
  • If you file your Forms W-2 electronically, don’t send duplicate paper copies.
  • If filing by paper, make sure all Forms W-2 and 1099 copies are legible, and numbers are not truncated or masked.
  • File the correct Forms W-2 and 1099 for the reporting year.
  • File the Montana Form MW-3 with your Forms W-2 – not the federal Form W-3.

Closing your Montana Wage Withholding Account

If you are no longer in business or no longer paying employees, your Montana Wage Withholding account should be ceased. The account can be reopened if required for future withholding. To cease the account one of the following methods should be used.

  • Send an email to MTDORWithholding@mt.gov.
  • From your TAP account, send an electronic message.
  • Send a written request to PO Box 5835, Helena, MT 59604.
  • File Form MW-3 stating the date the payroll ceased.

Learn more about Wage Withholding.

Wage Withholding – Time to Register for the ABC Clinic Near You

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The Montana Department of Revenue will again partner with the Montana Department of Labor & Industry for the 2019 Assistance for Business Clinics (ABC) across the state.

The clinics provide updated information to new and established businesses, accountants, bookkeepers, human resource professionals and attorneys.

The clinics will address electronic filing options and the new Montana Employee’s Withholding Allowance and Exemption (Form MW-4).

Download the schedule and registration form from the Department of Labor and Industry’s Assistance for Business Clinics website.

We look forward to seeing you at the clinic nearest you.

2019 ABC Clinic Registration Table Preview

Assistance for Business Clinics Schedule and Registration Information

E-file Montana Disregarded Entity Returns in TAP

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You can file the Montana Disregarded Entity (Form DER-1) tax return electronically in the Montana TransAction Portal (TAP).

You need a TAP account to file the return.

If you do not have a TAP account, sign up for one with

  • Your 13-digit Montana Account ID and
  • Your five-digit ZIP code.

Your Montana Account ID can be found on any correspondence you may have received from the department.

Contact us if you need your Montana Account ID or for any help with your TAP account.

Learn more about disregarded entities, including due dates and extensions.

Learn more about setting up your TAP Account.

TransAction Portal

Public Notice – Universal System Benefits Reports

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The Montana Department of Revenue has received 2018 Universal System Benefits Reports from the companies listed below.

You may review all USB Reports at our Central Office:

125 N. Roberts, 3rd Floor
Helena, MT, 59601

Please send all challenges to:

Mark Schoenfeld
Montana Department of Revenue
PO Box 5805
Helena, MT 59604-5805

Claims due April 30, 2019.

April 30, 2019
Universal Systems Benefit Legal Notices for 2018 (PDF, 4 KB)
May 31, 2019
Universal Systems Benefits Legal Notice  May 31, 2019 (PDF, 6 KB)

Reporting Companies

April 30, 2019

  • American Chemet Corporation
  • Aspen Air
  • Ash Grove Cement
  • Barrick Gold (Golden Sunlight Mine)
  • Benefis Health System
  • Billings Clinic
  • Barrets Minerals, Inc.
  • Calumet (Montana Refining)
  • CHS (Cenex Harvest States Cooperatives)
  • City of Billings
  • City of Great Falls
  • City of Troy
  • Rocky Mountain Power (Heorot Power)
  • Community Medical Center
  • GCC Trident Cement Plant (CRH)
  • Denbury Onshore
  • Express Pipeline
  • ExxonMobil Refining & Supply
  • F.H. Stoltze Land & Lumber Co.
  • U.S. Dept of Foreign Affairs (Fort Harrison VA Center)
  • General Mills Operations
  • Graymont Western US
  • Imerys Talc
  • Invenergy Operations Center (Judith Gap)
  • U.S. Dept of the Air Force (Malmstrom)
  • Malteurop North America
  • Montana Dakota Utilities
  • Metra Park
  • Montana Dept of Corrections
  • Montana Resources
  • Montana State University Billings
  • Montana State University
  • National Institutes of Health
  • ONEOK Bakken Pipeline
  • Pasta Montana
  • Phillips 66 Billings Refinery
  • Phillips 66 Pipeline
  • Weyerhaeuser NR Company
  • REC Silicon
  • Roseburg Forest Products
  • RY Timber
  • Signal Peak Energy
  • Spring Creek Coal
  • Stillwater Mining (NWE)
  • Stillwater Mining (PE)
  • Saint James Healthcare
  • Saint Patrick Healthcare
  • Saint Vincent Healthcare
  • Sun Mountain Lumber
  • Talen Energy
  • Thompson River Lumber Company
  • United Materials
  • United Properties
  • University of Montana
  • Western Energy Company
  • Western Sugar Cooperative
  • Westmoreland Resources
  • Kalispell Regional Medical Center
  • Yellowstone Mountain Club
  • Montana Electrical Cooperatives’ Association
  • NorthWestern Energy
  • Sidney Sugars, Inc.
  • Pyramid Mountain Lumber Inc
  • Idaho Forest Group
  • Colstrip Energy LTD Partnership (CELP)
  • Vista Outdoor – Blackhawk
  • Hyperblock LLC
  • Columbia Mountain Holdings, LLC
  • Boeing of Helena

May 31, 2019

  • Grain Craft (Cereal Food Processors)
  • Montana Precision Products
  • Decker Coal Company
  • Semitool, Inc.

Filing for a Waiver from Pass-Through Entity Withholding

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If you prepare Montana returns for pass-through entities, be aware that they are subject to certain withholding requirements.

The entity may qualify for a waiver from the withholding requirements for certain owners if the owner files a Pass-Through Entity Owner Tax Agreement (Form PT-AGR).

An owner may file Form PT-AGR if they are a:

  • Nonresident individual, estate, or trust;
  • Tax-exempt entity administered outside Montana;
  • Foreign C corporation; or
  • Domestic second-tier pass-through entity

A domestic second-tier pass-through entity is a pass-through entity that is owned by resident taxpayers, including domestic C corporations and other entities whose principal place of business or administration is in Montana.

Forms PT-AGR are filed separately. Do not attach these forms to an income tax return.

You can file Forms PT-AGR on the department’s website through TransAction Portal (TAP) or print a copy from My Revenue.

The deadline for filing Form PT-AGR is the same as the filing due date for the pass-through entity return, including extensions.

Learn more about Pass-Through Entities

Pass-Through Entity Owner Tax Agreement Preview Image

Montana Publication 1: Prepaying Income Tax is Now Available

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Montana Publication 1: Prepaying Income Tax is now available in My Revenue.

This publication explains the Montana pay-as-you-go system, which includes taxes and estimated taxes.

The publication provides information on withholding:

  • Wages,
  • Mineral royalties, and
  • Pass-through income.

Information on Form MW-4

Employees
Montana Publication 1 contains additional information about the new Montana Employee’s Withholding Allowance and Exemption Certificate (Form MW-4).
Employers
Please refer to the Montana Withholding Tax Guide.

Quarterly Estimated Payments

Publication 1 also explains when individuals, trusts, and estates must make quarterly estimated tax payments.

The Montana Individual Estimated Income Tax Worksheet (Worksheet ESW) and the Estimated Tax Annualization Worksheet (Worksheet ESA)–which can be used to calculate quarterly payments–are included with the publication.

Publication 1 includes updates to the worksheets:

Worksheet ESW
Worksheet ESW was redesigned to show each quarterly installment as the sum of the payments that you should have paid by the due date of the installment. That way, if you miss or underpay an installment, or if your situation changes, the worksheet calculates catch-up payments automatically.
Worksheet ESA
Worksheet ESA was simplified and can now be used without fist completing Worksheet ESW.

Both worksheets require you to first apply your overpayment from tax year 2018 when determining if any quarterly estimated payments are due for tax year 2019.

Read Montana Publication 1: Prepaying Income Tax in My Revenue.

Publication 1: Prepaying Income Tax Cover Sheet