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Depositing and Reporting Withheld Taxes: Montana

Depositing and Reporting Withheld Taxes requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Authors: Jason Ritchie and William Dabney, Holland & Hart, LLP


  • The income tax deposit thresholds and due dates are based on each employer's lookback period. Certain employers must deposit according to the schedule for federal tax deposits. See Deposit Thresholds and Schedules.
  • All employers, including employers that deposit electronically, must complete the appropriate form. See Forms.
  • Every employer must file Form MW-3, Montana Annual Wage Withholding Tax Reconciliation, along with originals of employees' Forms W-2 with the Montana Department of Revenue. See Annual Reconciliation Forms and Filing Deadlines.
  • Penalties are imposed for failure to comply with the income tax depositing and filing requirements. See Penalties.