Rule Chapter: 42.17
	Chapter Title: WITHHOLDING AND ESTIMATED TAX PAYMENTS

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	42.17 : WITHHOLDING AND ESTIMATED TAX PAYMENTS

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Rule No. Rule Title Latest Version Effective Date Subchapter 1 General Withholding 42.17.101 DEFINITIONS 12/28/2019 42.17.102 EMPLOYER DEFINED REP 4/26/1996 42.17.103 OTHER PAYMENTS; DESIGNATED DISTRIBUTIONS; ELECTION TO WITHHOLD 12/28/2019 42.17.104 FEES REP 4/26/1996 42.17.105 COMPUTATION OF WITHHOLDING 12/28/2019 Rules 42.17.106 through 42.17.110 reserved 42.17.111 MONTANA INCOME TAX WITHHOLDING; FORM MW-4 FILING REQUIREMENTS 12/28/2019 42.17.112 EMPLOYER REGISTRATION TRANS 8/24/2001 42.17.113 PAYMENTS 1/15/2010 42.17.114 ANNUAL RECONCILIATION AND WAGE STATEMENTS 12/28/2019 42.17.115 ADJUSTMENT OF ERRORS REP 4/26/1996 42.17.116 EMPLOYEE'S WITHHOLDING STATEMENT REP 4/26/1996 42.17.117 INTEREST REP 4/26/1996 42.17.118 FORMS TO FILE AFTER TERMINATION OF WAGE PAYMENTS TRANS 8/24/2001 42.17.119 CLOSING WITHHOLDING ACCOUNT REP 12/28/1984 42.17.120 EMPLOYER'S FAILURE TO WITHHOLD 1/15/2010 42.17.121 INDIVIDUAL LIABILITY REP 8/24/2001 42.17.122 RETURNS OF INFORMATION AGENTS 10/29/2016 Rules 42.17.123 through 42.17.130 reserved 42.17.131 EMPLOYEE'S WITHHOLDING ALLOWANCES 12/28/2019 42.17.132 TREATMENT OF VACATION ALLOWANCES AND BACK PAY REP 8/24/2001 42.17.133 TREATMENT OF SUPPLEMENTAL WAGES - STATE INCOME TAX WITHHOLDING 1/15/2010 42.17.134 RECIPROCAL AGREEMENT - NORTH DAKOTA 12/28/2019 42.17.135 FALSE STATEMENTS BY EMPLOYEES - RECOMPUTATION AND ESTIMATION OF WITHHOLDING 12/28/2019 42.17.136 AFFIDAVIT - FORM AND CONTENT REP 1/15/2010 42.17.137 AFFIDAVIT - TIME PERIOD FOR EXECUTION REP 1/15/2010 42.17.138 RECORD OF AFFIDAVIT - NOTICE REP 1/15/2010 Rules 42.17.139 through 42.17.144 reserved 42.17.145 OLD FUND LIABILITY TAX REP 8/24/2001 42.17.146 DEFINITIONS REP 4/26/1996 42.17.147 WAGES - EXCEPTIONS REP 8/24/2001 42.17.148 EMPLOYER'S FAILURE TO WITHHOLD OLD FUND LIABILITY TAX REP 8/24/2001 42.17.149 INDIVIDUAL LIABILITY - OLD FUND LIABILITY TAX REP 8/24/2001 Subchapter 2 Withholding 42.17.201 NONRESIDENT DEFINED REP 4/26/1996 42.17.202 NONRESIDENT AD VALOREM TAXPAYER REP 2/12/1982 42.17.203 RECORDS TO BE KEPT BY EMPLOYER 12/28/2019 42.17.204 REMITTANCE OF TAX BY EMPLOYERS 9/24/2010 42.17.205 IDENTIFICATION OF EMPLOYEES REP 11/5/2004 42.17.206 WAGES REP 3/12/2010 42.17.207 RENTAL OF CAPITAL ASSETS - NOT WAGES REP 3/12/2010 42.17.208 EMPLOYEE EXPENSES - NOT WAGES REP 3/12/2010 42.17.209 JUROR FEES, INSURANCE PREMIUMS, ANNUITIES, DIRECTOR FEES - NOT WAGES REP 3/12/2010 42.17.210 DETERMINATION OF INDEPENDENT CONTRACTOR REP 3/12/2010 42.17.211 PAYMENTS SUBJECT TO WITHHOLDING -- AMOUNT TO BEWITHHELD REP 2/12/1982 42.17.212 WITHHOLDING AGENT REGISTRATION REP 2/12/1982 42.17.213 REPORT REQUIREMENTS REP 2/12/1982 42.17.214 TAXPAYER WITHHOLDING STATEMENT REP 2/12/1982 42.17.215 FORMS TO FILE AFTER TERMINATION OF PAYMENTS REP 2/12/1982 42.17.216 RELEASE OF WITHHOLDING AGENT REP 2/12/1982 42.17.217 CLOSING WITHHOLDING AGENT ACCOUNT REP 2/12/1982 42.17.218 EMPLOYER REGISTRATION 4/28/2018 42.17.219 FILINGS AND PAYMENTS DUE AFTER TERMINATION OF WAGE PAYMENTS REP 1/16/2015 42.17.220 CLOSING ACCOUNTS REP 11/5/2004 42.17.221 DUE DATE AND APPLICATION OF TAXES 3/12/2010 42.17.222 FILINGS AND PAYMENTS DUE IF EMPLOYER TRANSFERS OR DISCONTINUES BUSINESS 1/16/2015 42.17.223 DETERMINING EMPLOYEE STATUS 3/12/2010 42.17.224 STATUS OF CERTAIN PERSONAL ASSISTANTS REP 11/5/2004 Subchapter 3 Estimated Tax Payments 42.17.301 COMPUTATION OF ESTIMATED TAX REP 12/25/1992 42.17.302 AMENDED DECLARATION REP 12/25/1992 42.17.303 EXTENSION OF FILING TIME REP 12/25/1992 42.17.304 DETERMINATION OF TAX LIABILITY FOR PRECEDING TAX YEAR; DETERMINATION OF TAX PAID FOR CURRENT TAX YEAR 1/15/2010 42.17.305 ESTIMATED TAX AND PAYMENT OF INSTALLMENTS 12/21/2012 42.17.306 WRITTEN REQUEST FOR EXTENSION - PAYMENT OF ESTIMATED TAX 1/15/2010 42.17.307 AMENDMENTS OF PREVIOUS INSTALLMENTS REP 11/5/2004 42.17.308 DETERMINING ANNUALIZED INCOME 1/15/2010 42.17.309 ANNUALIZED PERIODS 1/15/2010 42.17.310 DETERMINATION OF TAX LIABILITY - STATUS CHANGE FROM JOINT TO SEPARATE 1/15/2010 42.17.311 DETERMINATION OF TAX LIABILITY - STATUS CHANGE FROM SEPARATE TO EITHER A JOINT RETURN OR MARRIED FILING SEPARATE 1/15/2010 42.17.312 ESTIMATED TAX PAYMENTS - DIVORCE 1/15/2010 42.17.313 PAYMENT OF ESTIMATED TAX - DECEDENT 1/15/2010 42.17.314 NONRESIDENTS AND PART-YEAR RESIDENTS 1/15/2010 42.17.315 WAIVER OF INTEREST ON ESTIMATED TAX UNDERPAYMENT 1/15/2010 42.17.316 TRUSTS, ESTATES, AND FIDUCIARY RETURNS REP 1/9/2016 42.17.317 ESTIMATED PAYMENTS FOR MARRIED TAXPAYERS FILING SEPARATE RETURNS 1/15/2010 Subchapter 4 Old Fund Liability Tax 42.17.401 OLD FUND LIABILITY TAX RATE REP 8/24/2001 42.17.402 ESTIMATED TAX, PENALTIES AND INTEREST ON OLD FUND LIABILITY TAX REP 8/24/2001 42.17.403 OLD FUND LIABILITY TAX INCOME REP 8/24/2001 Subchapter 5 Unemployment Insurance 42.17.501 EXPERIENCE-RATED EMPLOYERS TRANS 11/19/2004 42.17.502 STATE, LOCAL GOVERNMENT AND NON-PROFIT ORGANIZATIONS TRANS 11/19/2004 42.17.503 STATE AND LOCAL GOVERNMENTS TRANS 11/19/2004 42.17.504 RATES FOR NEW EMPLOYERS TRANS 11/19/2004 42.17.505 EXPERIENCE-RATING RECORD TRANSFER TRANS 11/19/2004 42.17.506 BENEFIT OVERPAYMENTS - CREDITING EMPLOYER ACCOUNTS REP 11/5/2004 42.17.507 POSTING NOTICE TO WORKERS TRANS 11/19/2004 42.17.508 OTHER PAYMENTS REP 11/5/2004 Rules 42.17.509 through 42.17.537 reserved 42.17.538 REPORTING OF WAGES IN EXCESS OF TAXABLE WAGE BASE REP 11/5/2004 42.17.539 DUE DATE OF TAXES FOR NEW EMPLOYERS REP 11/5/2004 Subchapter 6 Mineral Royalty Withholding 42.17.601 ADVANCE PAYMENTS AND FURTHER DISTRIBUTIONS 12/21/2012 42.17.602 CLAIMING THE CREDIT FOR TAX WITHHELD 4/28/2018 42.17.603 APPLICABLE THRESHOLDS - CHANGE OF OWNERSHIP - PUBLICLY TRADED PARTNERSHIPS - NONPROFIT ORGANIZATIONS - EXEMPT ROYALTY OWNERS 4/28/2018 42.17.604 REGISTRATION FOR WITHHOLDING 12/21/2012 42.17.605 FILING REQUIREMENTS 4/28/2018