24.11.2711    DUE DATE OF TAXES AND QUARTERLY REPORTS BY EMPLOYERS

(1) Every employer must report employee wage information and pay taxes on those wages to the department each quarter. The department may request any information from the employer necessary for the collection of the tax.

(2) An employer who does not pay any wages during a calendar quarter is not relieved of the duty to submit a quarterly wage report.

(3) Wages become subject to tax when they are actually or constructively paid. Wages must be reported in the calendar quarter they are actually or constructively paid. Wages are constructively paid if they are credited to the employee's account and set apart for an employee so they may be withdrawn at the employee's discretion.

(4) The quarterly wage reports and tax payments must be sent to the department by the following due dates:

 

Quarter	Months Covered	Due Date
First:	January, February, March	April 30
Second:	April, May, June	July 31
Third:	July, August, September	October 31
Fourth:	October, November, December	January 31

 

(5) If a due date falls on a weekend or holiday, the next business day becomes the due date.

(6) If a tax payment or quarterly report is sent after the due date, the department may assess a penalty and interest.

(7) An employer or its agent must report wage information in a format prescribed by the department.

(a) An employer who reported wages for 20 or more employees in any quarter in the preceding calendar year and a third-party agent who reports on behalf of an employer must use an electronic format provided or approved by the department to file quarterly wage reports. Once an employer crosses the 20 or more employee threshold, all subsequent wage reporting must be electronic.

(b) An employer reporting 19 or fewer employees may file quarterly wage reports using a UI-5 form provided or approved by the department or by an electronic format provided or approved by the department.

(c) The department may deem wage reports filed in other than the prescribed format as untimely and subject the employer to a late filing penalty, pursuant to 39-51-1301, MCA.

(8) A tax payment may be made by:

(a) cash, check, or money order, accompanied by a department-approved payment voucher;

(b) automated clearing house (ACH) debit;

(c) ACH credit; or

(d) credit card.

 

History: 39-51-301, 39-51-302, MCA; IMP, 39-51-603, MCA; NEW, 2004 MAR p. 2808, Eff. 11/19/04; AMD, 2018 MAR p. 2525, Eff. 1/1/19.