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Intuit
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Montana Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
UI-5 (Filing) UI Employer's Unemployment Insurance Quarterly Wage Report
Effective Date
Form Name
Employer's Unemployment Insurance Quarterly Wage Report
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Efile Print and Mail
Payment Methods-DIY
Epay Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
Check
UI-5A (Filing) UI Montana Unemployment Insurance Employee Wage Listing
Effective Date
Subform of
UI-5
Form Name
Montana Unemployment Insurance Employee Wage Listing
Filing Frequency
Quarterly
Filing Due Dates
Filed with Form UI-5 when needed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Efile Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required
Filing Due Dates
Due within 20 days after the employee is hired, rehired or returns to work.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
UI-5 Payment Voucher (Payment) UI UI-5 Payment Voucher
Effective Date
Subform of
UI-5
Form Name
UI-5 Payment Voucher
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
NA
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check with Voucher

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
Check
MW3 (Filing) WH Annual Withholding Tax Reconciliation
Effective Date
Form Name
Annual Withholding Tax Reconciliation
Filing Frequency
Annual
Filing Due Dates
Due January 31st.
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
E-file Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
Check
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
Due January 31st.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
MW-1 (Payment) WH Withholding Payment Form
Effective Date
Form Name
Withholding Payment Form
Filing Frequency
Accelerated Monthly Annual
Filing Due Dates
Accelerated: Employers have to deposit State withholding tax at the same frequency as required for their Federal withholding tax deposits. Semiweekly: Due the following Friday (for pay dates that fall on Saturday through Tuesday). Due the following Wednesday (for pay dates that fall on Wednesday through Friday). Exception: If you have two paydays within one deposit period but the paydays are in separate quarters, you must make two separate payments. Monthly: Due the 15th of the following month. Annual: Due January 31st.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
ACH Credit

Agency contact information

Effective Date
Agency Name
Montana Department of Revenue
Vendor Payable Name
Montana Department of Revenue
Mailing Address
Mailing address: P.O. Box 5835 Helena, MT 59604-5835 Physical address: Sam W. Mitchell Bldg 125 N. Roberts 3rd Floor Helena, MT 59604
Phone Numbers
Customer Service Center 406-444-6900 (In Helena)
Support Website URL
https://mtrevenue.gov/contact/
Agency Website URL
https://mtrevenue.gov/taxes/wage-withholding/

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays that are not on a Federal Reserve Holiday: None

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
MT Dept of Revenue Acct ID No.
QuickBooks Employer Account Number Format(s)
9999999-999-WTH

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
$1,900.00 per allowance claimed.
Supplemental Rate Detail
6% or add the supplemental and regular wages for the most recent payroll period this year.

W4 Requirements

Effective Date

Agency Tax Payment Details

Effective Date
Tax Payment Name
MT Withholding

Verification Tracking

Last Verified Date
02-12-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Monthly MT Withholding
Effective Date
Tax Payment Name
MT Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Year
Due Date
Due by the 15th of the following month
Threshold Requirement
Withholding liability equal to $1,200 but less than or equal to $11,999
Accelerated MT Withholding
Effective Date
Tax Payment Name
MT Withholding
Frequency
Accelerated
Liability Accrual Period
Accelerated depositors are required to deposit State withholding tax at the same frequency as required for their Federal withholding tax deposits: Semiweekly - Sat - Tues Wed - Fri
Due Date
Accelerated depositors are required to deposit State withholding tax at the same frequency as required for their Federal tax deposits: Semiweekly *Sat - Tues payday - following Friday * Wed - Sun - following Wednesday * Exception for Semiweekly: if you have 2 paydays within one deposit period but they are in separate quarters you must make 2 separate payments
Threshold Requirement
Withholding liability is $12,000 or more.
Annual MT Withholding
Effective Date
Tax Payment Name
MT Withholding
Frequency
Annual
Liability Accrual Period
Calendar Year
Due Date
Due by January 31st of the following calendar year
Threshold Requirement
Withholding liability equal to $1,199 or less

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
No mandate.
Employer Payment Requirements
A taxpayer with a tax liability of $500,000 or greater must make the payment electronically.

Agency contact information

Effective Date
Agency Name
Montana Department of Labor and Industry
Vendor Payable Name
Unemployment Insurance Division
Mailing Address
Unemployment Insurance Contributions Bureau P.O. Box 6339 Helena MT 59604-6339
Phone Numbers
Unemployment Insurance Division 406-444-3834
Support Email
uieservices@mt.gov
Agency Website URL
http://uid.dli.mt.gov/

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Holidays that are not on a Federal Holiday: None

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
MT Dept of Labor and Industry UI Acct No.
QuickBooks Employer Account Number Format(s)
099 9999 or 999 9999

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
N/A
Maximum Rate
6.12%
New Employer Rate
1.12%

Employer Wage Base

Effective Date
Wage Base Amount
$33,000.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
Administrative Fund Tax (AFT)
Creditable to FUTA
No
Fixed Rate
N/A
Minimum Rate
0.08%
Maximum Rate
0.18%
New Employer Rate
N/A
Wage Base Amount
$33,000.00

Verification Tracking

Last Verified Date
12-06-2018

Agency Tax Payment Details

Effective Date
Tax Payment Name
MT UI and Admin Fund

Verification Tracking

Last Verified Date
04-23-2018

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly MT UI and Admin Fund
Effective Date
Tax Payment Name
MT UI and Admin Fund
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
Employers reporting 20 or more employees is required to file electronically. (Soft mandate for 4th quarter 2018) 1st quarter will be mandated
Employer Payment Requirements
No mandate.

Electronic Form Requirement Detail

Form ID
UI-5
Effective Date
Filing Enrollment Instructions
You do not need to enroll with Montana Unemployment Insurance Division in order to e-file through QuickBooks.
Payment Enrollment Instructions
You do not need to enroll with Montana Unemployment Insurance Division in order to e-pay through QuickBooks.
Login Requirements
No User ID, PIN, or password required!
Alternative Submission Process
If you are unable to submit through Intuit, you can file directly on the UI eServices for Employers web site. To use UI eServices for Employers, you must be registered for UI eServices for Employers access. To enroll with the UI eServices for Employers: You only need to enroll once for e-file and e-pay. (1) Go to the UI eServices for Employers web site for information on how to register. (2) Store your User name and password in a secure location. You will need your user name and password every time you e-file and e-pay through the UI eServices for Employers site.
UI-5A
Effective Date
Filing Enrollment Instructions
You do not need to enroll with Montana Unemployment Insurance Division in order to e-file through QuickBooks.
Login Requirements
No User ID, PIN, or password required!
Alternative Submission Process
If you are unable to submit through Intuit, you can file directly on the UI eServices for Employers web site. To use UI eServices for Employers, you must be registered for UI eServices for Employers access. To enroll with the UI eServices for Employers: You only need to enroll once for e-file. (1) Go to the UI eServices for Employers web site for information on how to register. (2) Store your User name and password in a secure location. You will need your user name and password every time you e-file through the UI eServices for Employers site.

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://mtrevenue.gov/taxes/wage-withholding/opening-a-new-account/
Is there a registration fee?
No
What is the name of the form to use for registration?
TransAction Portal Business Registration
What is the link to the form for registration?
https://tap.dor.mt.gov/_/#1
Additional information about the registration for this state.
Online registration will take 7-10 business days for the account number to be received via regular mail. Employer can call 3-5 business days after completing the online registration and ask for the account number.

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://uieservices.mt.gov/_/
Is there a registration fee?
No
What is the name of the form to use for registration?
MT UI eServices for Employers
What is the link to the form for registration?
https://uieservices.mt.gov/_/
Additional information about the registration for this state.
Online registration takes 3-10 days. Once it is submitted it goes to 3 different departments for verification. Once the account number is issued it is mailed to the employer.

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