Wage withholding is the money held back by an employer to pay as part of an employee’s income tax. This is the employee’s money, held in trust by the employer until paid to the state.
Every year that you have an open Montana withholding account, you must file a Montana Wage Withholding Tax Reconciliation (Form MW-3) return.
Your Form MW-3 must also include:
- A Wage and Tax statement (W-2) for each employee you paid Montana wages, with or without withholding
- All Forms 1099 with Montana state withholding
You may file your annual withholding reconciliation using our TransAction Portal (TAP), or by mailing the Montana Annual W-2 1099 Withholding Tax Reconciliation (Form MW-3) to the address shown on the form.
Amending Your Annual Reconciliation
If you find an error on your Form MW-3 after the year end, you must:
- File an amended Form MW-3,
- Pay any additional tax due, and
- File corrected W-2s or 1099s for each affected individual.
The Montana Wage Withholding Tax Reconciliation (Form MW-3) is due on January 31.
Related Forms and Links
- Montana Withholding Tax Table and Guide
- Approved Withholding Tax Software Vendors
- Montana Wage Withholding Tax Reconciliation (Form MW-3)
- Montana Withholding Tax Payment Voucher (Form MW-1)
- Business Tax Express
- Uniform Penalties and Interest