Montana State W-2 Reporting Requirements

Does Montana Require State W-2 Reporting?

Yes, Montana does require state W-2 reporting even if there was no state tax withholding.

How Must Montana State W-2 Reporting be Filed?

Montana accepts paper filing and e-filing.

What are the Forms and Due Dates for Montana State W-2 Reporting?

In addition to Form W-2, Montana requires Form MW-3Montana Annual W-2 1099 Withholding Tax Reconciliation to be filed.

Forms W-2 and MW-3 are due by January 31.

What are the W-2 penalties for Montana?

The W-2 penalties for Montana are as follows:

  • Late filing: Penalty of $5 per form, Minimum penalty of $50.
  • Late Payment: Penalty of 1.5% of unpaid tax per month, not to exceed 15% of tax due. This is in addition to any late filing penalties that may be applied.
  • Interest on late/unpaid tax may apply.

See the Montana Employer and Information Agent Guide for more information.

What is the Responsible State Filing Agency?

Montana Department of Revenue
Sam W. Mitchell Building
125 N. Roberts, 3rd Floor
Helena, MT 59601
Phone: (406) 444-6900

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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