Due Dates
- Annual Reconciliation
- January 31
- Payments
- Reporting Schedule
- No Withholding 1099s
- By Filing Type
- Forms W-2
- January 31
- Forms 1099 with Withholding
- January 31
Tax Types
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.
Filing Requirements
Every year that you have an open Montana withholding account, you must file a Montana Annual W-2 1099 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
Important! Your Montana Forms W-2 (with and without withholding) and Forms 1099 (with state withholding) are required with this return.
Please note, we do not receive them automatically from the Social Security Administration.
Filing Options
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 Forms W-2 or 1099 for each affected individual.
Due Dates
The Montana Annual W-2 1099 Withholding Tax Reconciliation (Form MW-3) is due on January 31.