Any employer who withholds income tax from an employees wages in Montana must make regular withholding payments. You may pay withholding tax using the Montana Withholding Tax Payment Voucher (Form MW-1). We may provide pre-printed vouchers to registered employers or you can find filing and payment options in My Revenue.
The amount to withhold can be found in the Montana Withholding Tax Table and Guide.
Your withholding payment due date may change based on your payroll. How often you make withholding payments is called your withholding schedule.
Your withholding schedule is based on your total withholding paid from July 1st of the previous year to June 30th of the current year.
When you first open your withholding account, you will be on a monthly withholding schedule.
We review your withholding and payments each year to set your withholding schedule. We will notify you by November 1 if your withholding schedule changes.
|Total Withholding Paid||Schedule||Payments Due|
|Please Note: All new withholding accounts start on the monthly schedule.|
|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.
You may make payments more frequently than your schedule but you must file your withholding by the due date. If you have no withholding, you must file a zero-dollar payment.
You may make withholding payments using: