Question
When is the wage withholding return due?
Answer
Different Wage Withholding reports have different wage withholding due dates:
| Report or Form Type | Due Date |
|---|---|
| Montana Annual W-2 1099 Withholding Tax Reconciliation (Form MW-3) | January 31 |
| All Forms W-2 (with or without withholding) | January 31 |
| Forms 1099 with Withholding | January 31 |
| Wage Withholding Payments | See the Payment Schedule |
| Forms 1099 without Withholding | See Forms 1099 Withhout Withholding |
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 Paid | Schedule | Payments Due |
|---|---|---|
| Up to $1,199 | Annual | January 31 |
| $1,200—$11,999 | Monthly | The 15th of the following month Example: January withholding is due February 15 |
| $12,000 or more | Accelerated | The 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. |
| Please Note: All new withholding accounts start on the monthly schedule. | ||