Montana Income Tax and Withholding

Periodic Returns. Weekly reports (Form P-26) are required if total withholding for 12-month period ending on June 30th was $12,000 or more; quarterly reconciliation on Form QR due by the last day month following quarter. Monthly (Form P-12) by 15th of following month if total withholding liability for the previous 12-month period was $1,999 or more but less than $12,000; reconciliation on Form YR due by February 28 of the following year. Annually (Form P-1) by February 28 of the following year if employer withholds less than $1,200 annually; reconciliation on Form YR due by February 28 of the following year.

Annual Reconciliation Returns. Form MW-3 and Forms W-2 due by February 28.

Timely Filing. If the due date for a return or report falls on a Saturday, Sunday, or a legal holiday, such returns are considered as being timely filed on the first working day thereafter. Returns and reports are considered timely filed if they are postmarked on or before the due date.