42.17.114    ANNUAL RECONCILIATION AND WAGE STATEMENTS

(1) On or before January 31 of each year, every employer must file with the department a Form MW-3, Montana Annual W-2 1099 Withholding Tax Reconciliation. Form MW-3 must be accompanied by the original copies of each employee's earnings statements on federal Form W-2.

(a) Employee's earning statements and the federal Form W-2 must be prepared for each employee, regardless of whether or not withholding taxes were actually withheld from the employee's wages. The state non-exempt wages as provided in ARM 42.17.111 or 42.17.134 and state income tax withheld must be shown in the boxes labeled for state information.

(b) An original copy of the federal Form W-2 must be filed with the Form MW-3, and two copies must be furnished to the employee not later than January 31 of each year.

(c) Montana does not provide substitute earning statement forms or allow earning statements which do not conform to federal Form W-2 requirements.

(2) Electronic reporting of employee earnings may be allowed if in conformity with department and federal specifications.

(3) Computer-generated federal Form W-2 equivalents in printout form may be allowed by the department in lieu of W-2s or electronic media.

(4) Application to provide electronic or printout reports must be made, and department approval given, before such reports are made.

(5) The federal Form 1099R that has Montana state income tax withholding must be filed with the department in paper or electronic form by January 31 following the year that the tax was withheld.

 

History: 15-30-2620, MCA; IMP, 15-30-2506, 15-30-2507, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 296, Eff. 2/12/82; AMD, 1989 MAR p. 1846, Eff. 11/10/89; AMD, 1993 MAR p. 3045, Eff. 12/24/93; AMD, 1996 MAR p. 1169, Eff. 4/26/96; AMD, 2001 MAR p. 1650, Eff. 8/24/01; AMD, 2004 MAR p. 2754, Eff. 11/5/04; AMD, 2008 MAR p. 65, Eff. 1/18/08; AMD, 2010 MAR p. 177, Eff. 1/15/10; AMD, 2016 MAR p. 1974, Eff. 10/29/16; AMD, 2018 MAR p. 853, Eff. 4/28/18; AMD, 2019 MAR p. 2384, Eff. 12/28/19.