Montana Department of Revenue

Updates to Montana Wage Withholding

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Taxes and Fees

Updates to Montana Wage Withholding

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The following letter was mailed to all active Montana employers on December 4, 2018:

We have important news! Your Montana Annual W-2 1099 Withholding Tax Reconciliation Return (MW-3) will no longer be mailed every year.

The most accurate and efficient way to file your MW-3 by January 31 is electronically through the Department of Revenue’s TransAction Portal (TAP). To file your return online, please:

  1. Sign into your TAP account at https://tap.dor.mt.gov
    If you do not have an account, select New user; then Setup online access; and follow the instructions.
    Note: You will need your Montana account ID (xxxxxx-xxx-WTH) and Federal Employer Identification Number (FEIN) to set up the account.
  2. File your MW-3, W-2s and 1099s. There are two options to file these forms in TAP: You can manually enter the forms, or upload files generated by approved payroll software. Further instructions are located on the back of this letter.

If you cannot file electronically and need a paper return, visit our website at https://mtrevenue.gov.

New beginning in 2019!

Form MW-4 “Montana Employee’s Withholding and Exemption Certificate” is a new form available for Montana employees to calculate their Montana income tax withholding.

  • Due to changes in federal tax laws, the federal Form W-4 should not be used by new employees for the calculation of Montana income tax withholding.
  • If current employees are satisfied with the Montana withholding, they do not need to complete the new Form MW-4 unless they are claiming an exemption from withholding.

If you have questions or need assistance, contact our Call Center at (406) 444-6900.

Single/Manual Entry of MW-3

  1. Sign into TAP.
  2. Select your Withholding account.
  3. Select the File return link for the appropriate tax year and complete the form.

    Note: Payments made throughout the year are already populated on the MW-3.

  4. Verify that the withholding and payment totals are correct on lines 4 and 5. If the totals are not correct, you can adjust the amounts reported in Column C and Column D.
    You can also add/delete lines if necessary.
  5. After completing all required fields and verifying the information is correct, select Submit.

Single/Manual Entry of W-2s and 1099s

  1. Sign into TAP.
  2. Select your Withholding account.
  3. Select File single W-2 or 1099 forms.
    Note: 1099s can only be entered if they have state withholding.
  4. Enter the tax year of the forms you are filing.
  5. Verify address information on the Employer/Payer Information screen.
  6. Select the type of form that you want to enter and select Add.
  7. Once you have entered all your forms, select Submit.

File Upload

The TAP File Upload feature can be used with Montana Department of Revenue approved payroll software products.

  1. Generate the files from your payroll software and save them to your computer.
  2. Sign into TAP.
  3. Select Register to upload W-2, 1099 or withholding files and follow the steps provided.
  4. Return to your TAP homepage and select the File processing account.
  5. Select Submit new file and follow the steps provided.

Forms

Montana Department of Revenue forms are available in My Revenue

This is where you will find your Form:

  • AB-23 Application for Residential Appraisal of Property for Taxation Purposes
  • AB-26 Request for Informal Classification and Appraisal Review
  • AB-63 Withdrawal Form for Informal Review or Appeal
  • APLS102F Notice of Referral to the Office of Dispute Resolution
  • CAB-1 New or Expanding Industry Classification Application
  • CT-203 Insignias Refund Application
  • CT-207 Exempted Sales Refund Application
  • CTAB Property Tax Appeal Form
  • IE-MO Motel Income and Expense Reporting Form
  • RW-3 Montana Annual Mineral Royalty Withholding Tax Reconciliation
  • TP-101 Other Tobacco Products and Moist Snuff Tax Return
  • TP-103 Tobacco Product Tax Credit for Returned Products
  • Form 2EZ Montana Individual Income Tax Return (Short Form)
  • Form 2 Montana Individual Income Tax Return (Long Form)
  • TAP TransAction Portal
  • RCC-4 Railroad Car Company Time/Speed Studies
  • IE-AR Apartment Rental Income and Expense Reporting Form
  • IE-MW Mini-Warehouse Income and Expense Reporting Form
  • IE-MH Mobile Home/RV Park Income and Expense Reporting Form
  • IE-MU Multiuse Income and Expense Reporting Form
  • IE-NH Nursing Home/Assisted Living Income and Expense Reporting Form
  • IE-SF Square Foot Rental (Office, Retail, Warehouse and Restaurant) Income and Expense Reporting Form
  • CAB-8 Request for Informal Review for Centrally Assessed Companies
  • CAB-2 Air or Water Pollution Control and Carbon Capture Equipment Certification Application
  • CONTENT — RCR Codes Railroad Car Reporting Codes
  • AB-30A Ammunition Manufacturing Tax Exemption Application
  • AB-14 Application for Tax Incentive Assessment of Energy Generating Property
  • AB-30P Personal Property Tax Exemption Application
  • AB-30R Real Property Tax Exemption Application
  • AB-30T Temporary Tribal Tax Exemption Application
  • AB-56A Application for Tax Exemption and Reduction for the Remodeling, Reconstruction or Expansion of Existing Commercial Buildings or Structures
  • AB-74 Gray Water System Application for Tax Abatement
  • PIRA Purchase Incentive Rental Agreement Reporting Form
  • Form 488 (RTC) Realty Transfer Certificate
  • AB-38 Ownership Change Request for a Pre-1977 Mobile Home
  • AB-3 Agricultural Lands Classification Application
  • AB-13 Nonproductive, Patented Mining Claim Application
  • AB-25 Natural Disaster Application
  • CIT Montana Corporate Income Tax Return
  • CLT-4S Montana S Corporation Information and Composite Tax Return
  • Schedule K-1 Montana Schedule K-1 (CLT-4S and PR-1)
  • PT-AGR Pass-Through Entity Owner Tax Agreement
  • PR-1 Montana Partnership Information and Composite Tax Return
  • DER-1 Montana Disregarded Entity Information Return
  • FID-3 Montana Income Tax Return for Estates and Trusts
  • FID-3 Schedule K-1 Montana Schedule K-1 (FID-3) – Beneficiary’s Share of Income (Loss), Deductions, Credits, etc.
  • CGR Guide Montana Business Tax Guide Public Contractor’s 1% Gross Receipts Tax
  • CGR-1 1% Contractor’s Gross Receipts Contract Award Registration
  • CGR-2 1% Contractor’s Gross Receipts Gross Receipts Withholding Return
  • CGR-3 1% Contractor’s Gross Receipts Application for Refund of Personal Property Taxes and Motor Vehicle Fees Paid
  • Form 2EC Montana Elderly Homeowner/Renter Credit
  • Form 2 Schedule I Schedule I – Montana Additions to Federal Adjusted Gross Income
  • Form 2 Schedule II Schedule II – Montana Subtractions from Federal Adjusted Gross Income
  • Form 2 Schedule III Schedule III – Montana Itemized Deductions
  • Form 2 Schedule IV Schedule IV – Nonresident/Part-year Resident Tax
  • Form 2 Schedule V Schedule V – Montana Tax Credits
  • Form 2 Schedule VI Schedule VI – Credit for Income Tax Liability Paid to Another State or Country
  • Form 2 Schedule VIII Schedule VIII – Reporting of Special Transactions
  • ETM Enrolled Tribal Member Exempt Income Certification/Return
  • MT-R Reciprocity Exemption from Withholding for North Dakota residents who work in Montana
  • MW-1 Montana Withholding Tax Payment Voucher
  • MW-3 Montana Annual W-2 1099 Withholding Tax Reconciliation
  • RW-1 Montana Mineral Royalty Withholding Tax Payment Voucher
  • CT Voucher Montana Corporate Income Tax Payment Voucher
  • FID Montana Estate or Trust Tax Payment Voucher
  • DER Montana Disregarded Entity Tax Payment Voucher
  • IT Montana Individual Income Tax Payment Voucher
  • SB Montana Small Business Corporation Tax Payment Voucher
  • ESA Estimated Tax Annualization Worksheet
  • EXT Extension Payment Worksheet
  • ESW Montana Individual Estimated Income Tax Worksheet
  • EST-I Underpayment of Estimated Tax by Individuals, Estates and Trusts
  • ESA-FID Fiduciary Estimated Tax Annualization Worksheet
  • EXT-FID Fiduciary Extension Payment Worksheet
  • Form 2 Worksheet II Worksheet II – Tax Benefit Rule for Federal Income Tax Refund
  • Form 2 Worksheet III Worksheet III – Qualified Capital Gain Exclusion
  • Form 2 Worksheet V Worksheet V – Standard Deduction, Worksheet VI-IDL – Itemized Deuction Limitation
  • Form 2 Worksheet VII Worksheet VII – Calculation of Interest on Underpayment of Estimated Taxes – Short Method
  • Form 2 Worksheet VIII Worksheet VIII – Taxable Social Security Benefits for Form 2
  • Form 2 Worksheet IX Worksheet IX – Tax Benefit Rule for Recoveries of Itemized Deductions
  • BCT Beer Connoisseur’s Semi-Annual Tax Report Return and Instructions
  • BET Beer Wholesalers/Brewers Monthly Tax Return
  • BET-3 Foreign Brewery Monthly Report For Sales to Retailers Located Within Montana
  • BSM Monthly Report of Beer Shipments into the State of Montana
  • ELT Excise and License Taxes
  • POA Power of Attorney Authorization to Disclose Information
  • HCT Hard Cider Distributors/Brewers Tax Return
  • LCT Quarterly Common Carrier Tax Report for Distilled Spirits Served In/Over Montana
  • PGR Proof Gallon Report
  • PROMO Promotional Agreement
  • SAMPLE REQ Samples Request
  • Standard Quotation & Specification Form Standard Quotation & Specification Form
  • WIT Wine Distributors and Wineries Monthly Tax Return
  • WIT-3 Monthly Sales Report for Sales to Retailers, Consumers and Sacramental Wine Licensees Located Within Montana
  • WSM Monthly Report of Wine Shipments into the State of Montana
  • ADD-MFG Add an Additional Manufacturing Location to an Existing Brewery/Distillery/Winery License
  • BS-DEPOT Brewery Storage Depot License Application
  • DBLA Domestic Brewery License
  • DDWHAPP Domestic Distillery Storage Warehouse License Application
  • DSE Direct Shipment Endorsement Application
  • DWL Domestic Winery License
  • MDLA Domestic Distillery License
  • WINSPEC Montana Application for Special Permit to Sell Table Wine
  • F-1 Floor Plan
  • 30A Location Manager Application
  • G-1 Grocery Inventory
  • OFF PREM Beer and Wine License Application (Retail Off-Premises Consumption)
  • AABLCAT Application to Add Catering Endorsement to All-Alcoholic Beverages License
  • BBWL-CAT Application to Add Catering Endorsement to On-Premises Beer or Beer/Wine License
  • Form 5 Alcoholic Beverages – Gambling Operator Combined On-Premises License Application
  • Form 37/39 Alcoholic Beverages Gambling Operator Short Form
  • FORM 39 Liquor and/or Gambling Short Form
  • NON-BTW Nonprofit Arts Organization Beer and Table Wine License Application
  • WINAMD Wine Amendment Application for On-Premises Beer License
  • MTAB Montana Tax Appeal Board
  • SUBAPP Beer Wholesaler and Table Wine Distributor Sub-Warehouse License
  • WHOLAPP Beer Wholesaler and Table Wine Distributor License
  • AIRLESS Public Airport Lessee Application
  • AIRPORT Public Airport All-Beverages License Application
  • BEERSS Sworn Statement that Products Over 8.75% Alcohol by Volume Meet Beer Requirements (Brewery or Beer Importer Application Supplement)
  • CONAPP Beer Connoisseur’s License Application
  • FBLA Foreign Brewer or Beer Importer License
  • LIQINFOREQ Liquor Licensing File/Information Request
  • OWAP Out-of-State Winery License Application
  • PASCA Passenger Carrier License Application
  • SACWINE Retail Sacramental Wine License Application
  • PPRF Personal Property Reporting Form
  • SPECPERM Special Permit Application to Sell Beer and Table Wine
  • SPECPERM-AUTH Special Permit Law Enforcement Authorization
  • ALTRET Alteration Request
  • Form 30 Business Statement
  • Livestock Reporting Livestock Reporting Form
  • CON-AGREE Concession Agreement Request
  • Form 10 Personal/Criminal History Statement
  • LAPSEREQ Lapse Request
  • LIQ-AUTH Liquor Division Authorization to Disclose Tax Information
  • Form M-1 Secured Party Addition
  • M-2 Secured Party Termination
  • CATERINGRPT Monthly Catering Report
  • Form 13 Reporting Form For A Non-Institutional Loan
  • NONUSE REQ Nonuse Request/Resume Operations Instructions
  • RESDET Resort Determination
  • SURVEY Certified Survey Affidavit
  • TOA Temporary Operating Authority/Temporary Gambling Authority
  • UCH-1 Report of Property Presumed Unclaimed
  • UCH Montana Unclaimed Property Holder Payment Voucher
  • UCH-1 Multiple Holder Payment Voucher Payment Voucher for Unclaimed Property Holder Report
  • EXPT Tax-Exempt Status Request Form
  • CR-T Application for Tax Certificate
  • INH-4 Application for Determination of Estate Tax
  • AEPC Alternate Energy Production Credit
  • AFCR Alternate Fuel Credit
  • AMD Montana Individual Income Tax Amended Return Reconciliation Worksheet
  • APLS101F Request for Informal Review
  • CC College Contribution Credit
  • CCT Consumer Counsel Fee
  • CGP Assessment of Gross Proceeds of Coal Mines
  • CIT-UT Underpayment of Estimated Tax By Corporation
  • C-MFG-1 Manufacturer Cigarette Tax
  • CST Coal Severance Tax
  • CT-201 Cigarette Tax Decals Order Form
  • CT-205 Cigarette Tax
  • CT-206 Cigarette Tax Exempt Sale Certificate
  • DCAC Dependent Care Assistance Credits
  • DS-1 Disability Income Exclusion
  • ECC Elderly Care Credit
  • EEL Electricity and Electrical Energy License Tax Report
  • ELC Emergency Lodging Credit
  • ENRG-A Geothermal System Credit
  • ENRG-B Alternative Energy System Credit
  • ENRG-C Energy Conservation Installation Credit
  • EREC Renewable Energy Credit Report
  • ESL Extension of Statute of Limitations
  • ESW-FID Montana Fiduciary Estimated Income Tax Worksheet
  • ETR Montana ACH Credit Payment Registration
  • FIRELTR Fire code requirements and information
  • FRM Montana Farm and Ranch Risk Management Account
  • FTB Montana First-time Home Buyer Savings Account
  • PTAP Property Tax Assistance Program (PTAP) Application
  • MDV Montana Disabled Veteran (MDV) Property Tax Relief Application
  • PR Montana Partnership Tax Payment Voucher
  • PSR Public Service Regulation Fee
  • PWR Partnership E-File Waiver Request
  • RCC-1, RCC-2, & RCC-3 Railroad Car Company Annual Reporting Form
  • RCYL Recycle Credit/Deduction
  • RDF-CT Application to be Considered a Research and Development Firm
  • RIT-1 Resource Indemnity Trust Tax – Industrial Mineral Producers
  • RIT-3 Resource Indemnity Trust Tax – Metal Mines
  • RIT-4 Resource Indemnity Trust Tax – Coal Producers
  • RSCH Increase Research and Development Activities Credit
  • RVT Rental Vehicle Sales And Use Tax Return
  • Credit Form Credit Form for Defective Merchandise/Transportation Breakage/Shortage
  • Return Request Merchandise Return Request
  • TDD Telecommunications Service Fee
  • TEC Telecommunications Service Exemption Certificate
  • Trainer Application State Trainer Application – Liquor Control Division
  • Trainer Application Questions State Trainer Supplemental Questions – Liquor Control Division
  • Trainer Criteria Responsible Alcohol Sales and Service Training – How To Become A State Trainer
  • UCH-2 Report of Property Presumed Unclaimed Inventory Listing Sheet to Report Contents of Safe Deposit Boxes
  • ASA Request to Purchase Non-Beverage Ingredients Containing Alcohol
  • ASA-1 Importing Bulk Spirits for Manufacturing
  • Underground Storage Tanks Notification for Underground Storage Tanks
  • VT Veterans’ Program Contribution/Deduction
  • WE-ELECT Water’s Edge Election
  • WET Wholesale Energy Transaction Tax
  • SPVetFr Montana Application for Special Permit (Veterans’/Fraternal Organizations)
  • SUPAVP-2 Supplement to Application for Montana Vendor Representative Permit
  • Credit Form for Out of Stock Sales Items Credit Form for Out of Stock Sales Items
  • STFIR Information Referral
  • AB-27 Property On-Site Review Authorization
  • MA eStop Business Licenses Master Application and Online Service
  • BET-2 Beer Retailer Monthly Report For Purchases from a Brewery Located Outside of Montana
  • HCT-2 Hard Cider Retailer Monthly Report For Purchases from a Winery or Brewery Located Outside of Montana
  • WIT-2 Wine Retailer Monthly Report For Purchases from a Winery Located Outside of Montana
  • FWIR Montana Foreign Winery or Importer Registration
  • CONTENT – Centrally Assesed Frequest for Utility Forms
  • CONTENT – Report Your Livestock Livestock Reporting Application Inforamtion
  • BBSC Biodiesel Blending and Storage Credit
  • HI Health Insurance for Uninsured Montanans Credit
  • MINE-CRED Mineral and Coal Exploration Incentive Credit
  • QEC Qualified Endowment Credit
  • IUFC Infrastructure User Fee Credit
  • CONTACT – Web Developers Contact: Web Developers
  • VRRA Vendor Representative Renewal Application
  • AVP-2 Application for Montana Vendor Representative Permit
  • CONTACT – Utility Forms Contact: Utility Forms
  • CAB-9 Notice of Referral to the Office of Dispute Resolution for Centrally Assessed Companies
  • CAB MTAB Centrally Assessed Property Tax Appeal
  • ADD-CH Change of Address
  • CONTACT – Citizen Services Call Center Contact: Call Center
  • CONTACT – Contact Us Contact: Contact Us (Not Used?)
  • GenReg Montana Department of Revenue Business Registration
  • NOL Montana Net Operating Loss (NOL)
  • AB-NonDisc Request for Nondisclosure of Property Record Information
  • LFT Lodging Facility Sales and Use Tax
  • NFBT Nursing Facility Utilization Fee
  • ICFUF Intermediate Care Facility Utilization Fee
  • HUF Hospital Facility Utilzation Fee
  • 911 Emergency Telephone Service Fee
  • RTE Retail Telecommunication Excise Tax
  • RTI Request for Copies of Tax Information
  • INA-CT Affidavit of Inactivity for Corporations, Partnerships and Disregarded Entities
  • CONTENT – Property Appeals The Formal Property Appeals Process
  • CAB-4 Value-added Manufacturing Machinery Certification Application
  • ATL Assumption of Montana Tax Liabilities
  • FPC Film Production Credit
  • FPC-AF Film Production Credit Application Fee
  • FPC-PP Film Production Credit Submission of Costs – End of Principal Photography
  • FPC-RD Film Production Credit Residency Declaration
  • MHPE Mobile Home Park Exclusion
  • MINE-CERT Application and Affidavit for Certification and Approval of Mineral and Coal Exploration Incentive Credits
  • NEXUS Nexus Questionnaire
  • OSC Oilseed Crushing and Biodiesel/Biolubricant Production Facilities Credit
  • Garnishment Formula for Wage Levy Garnishment Formula for Wage Levy
  • Form 2M Individual Income Tax Form 2M
  • Form 2M Worksheets Calculation Worksheets for Individual Income Tax Return Form 2M
  • 2101 W-2 Withholding Declaration
  • 2441-M Child and Dependent Care Expense Deduction
  • MSA Montana Medical Care Savings Account
  • NOL-Pre-99 Net Operating Loss Worksheet for 1998 and Prior Years
  • MRW Reg Registration for Mineral Royalty Withholding
  • BEN Bentonite Production Tax
  • CGT Cement and Gypsum Producers License Tax
  • MMG Statement of Gross Proceeds of Metal Mines
  • MML Metalliferous Mines License Tax
  • MMM Micaceous Mineral Mines License Tax
  • MMN Statement of Net Proceeds of Mines
  • MMN-2 Statement of Net Proceeds of Mines – Talc Producers Only
  • MMN-3 Statement of Net Proceeds of Mines – Vermiculite Producers Only
  • MMN-4 Statement of Net Proceeds of Mines – Garnet Producers Only
  • MMN-5 Statement of Net Proceeds of Mines – Limestone Producers Only
  • AB-8 Application for Separate Assessment of Undivided Interest in Mining Claim Property
  • AB-10 Request for Townhome Classification
  • NAUPA NAUPA Holder Request for Reimbursement
  • Decedent’s Family History Decedent’s Family History
  • MSR Employee Certificate of Status under the Military Spouses Residency Relief Act (MSRRA)
  • Medical Marijuana Provider Tax Return Medical Marijuana Provider Tax Return
  • CONTENT – Which Individual Income Tax Form Do I Need? Which Individual Income Tax Form do I need?
  • CIT Booklet Montana Form CIT Corporate Income Tax Booklet
  • CLT-4S Booklet Montana Form CLT-4S Small Business Corporation Booklet
  • Oil and Gas Production Tax Return Oil and Gas Production Tax Return
  • Withholding Tax Guide with Tax Tables Withholding Tax Guide with Tax Tables
  • eStop Guide eStop Business Licenses Guide
  • FID-3 Worksheets I & II Worksheets I and II – Credit for an Income Tax Liability Paid to Another State or Country
  • FID-3 Booklet Montana Form FID-3 Income Tax Booklet for Estates and Trusts
  • Form 2 Booklet Montana Form 2 Individual Income Tax Forms and Instructions (Includes Form 2EC)
  • Form 2 Worksheet IV Worksheet IV – Partial Pension and Annuity Income Exemption
  • Form 2 Worksheet VI Worksheet V – Standard Deduction, Worksheet VI-IDL – Itemized Deduction Limitation
  • Form 2EZ Booklet Montana Form 2EZ Individual Income Tax Forms and Instructions
  • Form 2M Booklet Montana Form 2M Individual Income Tax Forms and Instructions (Includes Form 2EC)
  • Medical Marijuana Provider Tax Payment Voucher Medical Marijuana Provider Tax Payment Voucher
  • PR-1 Booklet Montana Form PR-1 Partnership Booklet
  • Agricultural Processing Facilities Exemption Application Agricultural Processing Facilities Exemption Application
  • CONTENT – Rail Car Reporting Codes Rail Car Reporting Codes for Montana
  • SECURED Secured Party/Security Interest Form
  • Montana Tax Rates Montana Individual Tax Rates
  • Customer Survey My Revenue Customer Survey
  • TRL/MSC Transfer of Location Application for Montana Domestic Brewery, Winery, Distillery, Storage Depot, Beer Wholesaler, and/or Table Wine Distributor
  • Alt Prop Alternating Proprietor on a Manufacturer’s Premises
  • Contract Mfg Contract Manufacturing Application
  • Land Value PTARP Land Value Property Tax Assistance for Residential Property
  • Gifting Statement Gifting Statement
  • Sub W-9 Taxpayer Identification Number (TIN) Verification
  • Retail Alcoholic Beverage Competitive Bid Form Retail Alcoholic Beverage Competitive Bid Form
  • Resale Montana Business Registry Resale Certificate
  • Forms
  • MW-4 Montana’s Employee’s Withholding Allowance and Exemption Certificate

My Revenue is an ePass Montana service designed to help you find the best filing, reporting, and payment options to meet your needs.

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Withholding Due Dates

Montana Annual W-2 1099 Withholding Tax Reconciliation
January 31
Forms W-2 with or without withholding
January 31
Forms 1099 with Withholding
January 31
Wage Withholding Payments
See Payment Schedule
Forms 1099 without Withholding
See Due Dates by Type

Payment Schedule

Your withholding payment due date may change based on your payroll. How often you make withholding payments is called your withholding schedule.

Total Withholding PaidSchedulePayments Due
Please Note: All new withholding accounts start on the monthly schedule.
Up to $1,199AnnualJanuary 31
$1,200—$11,999MonthlyThe 15th of the following month
Example: January withholding is due February 15
$12,000 or moreAcceleratedThe same as federal tax deposits:
For paydays Saturday—Tuesday; payments are due the following Friday
For paydays Wednesday—Friday, payments are due the following Wednesday.

See Withholding Payments for more information on withholding schedules and payment options.

Forms 1099 Due Dates by Type

TypeDescriptionPaperE-File
Please Note: If the regular due date falls on a Saturday, Sunday, or legal holiday, file the next business day.
1099-AAcquisition or Abandonment of Secured PropertyFebruary 28April 01
1099-BProceeds From Broker and Barter Exchange TransactionsFebruary 28April 01
1099-CCancellation of Debt Feb 28February 28April 01
1099-CAPChanges in Corporate Control and Capital Structure Feb 28February 28April 01
1099-DIVDividends and Distributions Feb 28February 28April 01
1099-GCertain Government Payments Feb 28February 28April 01
1099-HHealth Coverage Tax Credit (HCTC) Advance Payments Feb 28February 28April 01
1099-INTInterest Income Feb 28February 28April 01
1099-KMerchant Card and Third Party Network Payments Feb 28February 28April 01
1099-LTCLong-Term Care and Accelerated Death BenefitsFebruary 28February 28
1099-MISCMiscellaneous IncomeWith payments in Box 2 (Royalties) Mineral Royalty WithholdingFebruary 28February 28
With payments in Box 7 (Nonemployee Income)January 31January 31
Without payments in Box 7 (Nonempoyee Income)February 28April 01
1099-OIDOriginal Issue Discount Feb 28February 28April 01
1099-PATRTaxable Distributions Received From Cooperatives Feb 28February 28April 01
1099-QPayments From Qualified Education Programs (Under Sections 529 and 530) Feb 28February 28April 01
1099-RDistributions From Pensions, Annuities, Retirment or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.February 28April 01
1099-SADistributions From an HSA, Archer MSA, or Medicare Advantage MSA February 28April 01

Draft 2018 Individual Tax Form Available

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The Draft 2018 Montana Individual Income Tax Return (Form 2) (PDF, 346 KB) is now available for your review.

Please note the following changes:

Redesigned Form 2
We made changes to match the redesigned federal Form 1040.
We streamlined the Form 2 Layout to make the filing experience simpler and easier. For example, we’ve grouped related schedules and worksheets.
Eliminated Form 2EZ (Short Form)
Taxpayers who filed the short form in the past will need to file a Form 2. As part of the Form 2 redesign, most former 2EZ filers should need to complete only the first page.
Elderly Homeowner/Renter Credit
The Form 2EC is no longer available. Instead, the credit is calculated on a schedule included with the Form 2.
Individuals who qualify for the elderly homeowner/renter credit but do not have an income tax filing requirement can apply for this credit online using the TransAction Portal (TAP).
Taxpayers who do not have an income tax filing requirement but still wish to claim the elderly homeowner/renter credit using paper will need to complete pages 1 and 9 of the new Form 2.

We are committed to assisting you with any questions you may have about your filing requirements, especially regarding changes to the federal and state income tax forms.

Contact us for more information.

Download the Draft 2018 Montana Individual Income Tax Return (Form 2) (PDF, 346 KB)

Montana Corporate Income Tax Treatment of IRC Section 965(a) Income

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2017 and 2018 Montana Corporate Income Tax Return

Water’s Edge Filers

Taxpayers who file on a water’s edge basis should attach their IRC 965 Transition Tax Statement to their Montana return. Add the total amount of gross income from 965 dividends on Page 3, line 2i, of the Montana Form CIT “other additions.” Deduct 80% of the total amount of gross income from 965 dividends on Page 3, line 3g, of the Montana Form CIT “other reductions.”

If any of the 965 dividends included in “other additions” are from subsidiaries included in the Montana water’s edge filing and incorporated in tax haven countries listed in Section 15-31-322, MCA, deduct 100% of the total amount of gross income related to these entities on Page 3, line 3g, of the Montana Form CIT “other reductions.”

Worldwide Filers

Taxpayers who file on a worldwide basis should attach their IRC 965 Transition Tax Statement to their Montana return. Add the total amount of gross income from 965 dividends reported on Page 3, line 2i, of the Montana Form CIT “other additions.” Deduct 100% of the total amount of gross income from 965 dividends received from unitary subsidiaries included in the Montana worldwide filing on Page 3, line 3g, of the Montana Form CIT “other reductions.”

If any of the 965 dividends included in “other additions” are from subsidiaries that are not included in the Montana worldwide filing, no Montana deduction is allowed related to this income.

Separate Company, Domestic or Limited Combination Filers

Attach your IRC 965 Transition Tax Statement to your Montana return. Add the total amount of gross income from 965 dividends reported on Page 3, line 2i, of the Montana Form CIT “other additions.” Deduct 100% of the total amount of gross income from 965 dividends received from unitary subsidiaries included in your Montana filing on Page 3, line 3g, of the Montana Form CIT “other reductions.”

If any of the 965 dividends included in “other additions” are from subsidiaries that are not included in your Montana filing, no Montana deduction is allowed related to this income.

State of Montana will be performing routine maintenance on our Online Services on Saturday, December 15 and Sunday, December 16, 2018. See details for effected services and times.
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