Montana Payroll Tax and Registration Guide
Employers in the Treasure State: learn about Montana payroll tax and registration here.
Account Number(s) Needed:
Companies who pay employees in Montana must register with the MT Department of Revenue (DOR) for a Withholding Account Number and the MT Department of Labor and Industry (DLI) for a Unemployment Insurance (UI) Account Number.
Department of Revenue: 9999999-999-WTH (7 digits, 3 digits, “WTH”)
- Apply online at the DOR’s to receive the number within 2 days.
- Find an existing Withholding Account Number:
- on Form MW-1, Montana Withholding Tax Payment Voucher
- by contacting the DOR.
Department of Labor and Industry: Format: 999 9999 (7 digits)
- Apply online at the DLI’s UI eServices for Employers portal to receive the number within 2 days.
- Find an existing UI Account Number:
- on Form UI-5, Employer’s Quarterly Contribution Return
- by contacting the DLI.
Required Payroll Documentation:
Withholding
- MW-3 (Remittance Requirements and Annual Returns): Use a Payroll report that contains Employee SSN, Quarterly Wages Paid, and Withheld Amounts.
Unemployment
- Form UI-5 (Montana Employer’s Quarterly Insurance Quarterly Wage Report): This return is a good source of information to use to balance employee gross wages paid and employer contributions made in prior quarters.
Third Party Access /POA Needed:
No
Local Income Taxes Imposed:
No
State Resources:
Visit state resources for specific tax rates and wage details
Dept. of Revenue for withholding taxes
Dept. of Labor & Industry for unemployment taxes
