The Montana Department of Revenue announced that the 2018 income tax withholding tables will remain the same as for 2017. The tables were last revised on January 10, 2005. (Electronic newsletter — Tax News You Can Use, October 12, 2017.)

Employers are reminded that legislation enacted early this year changes the state Form W-2 filing due date to match federal filing due date effective for calendar year 2017. As a result, Montana 2017 Forms W-2 must be filed by January 31, 2018.

The Department will provide disaster relief for those taxpayers affected by recent natural disasters (fire, flood, earthquake, wind, etc.), waiving penalties and interest for late income tax withholding filings and payments. For more details, contact the Department at +1 406 444 6900.

Supplemental withholding rate will remain the same

The supplemental withholding rate will remain at 6.0% for 2018. For more information, see page 3 of the Employer's Tax Guide. (Telephone conversation, call center representative, October 13, 2017.)

Calendar year 2017 Forms W-2 due January 31, 2018

As we reported previously, HB 63 accelerates the deadline for filing Forms W-2 with the Department from February 28 to January 31, matching the federal deadline.

The legislation is effective for tax years beginning after December 31, 2016, making the accelerated deadline effective for calendar year 2017, with Forms W-2 due January 31, 2018. Form MW-3, Annual Reconciliation, will also be due on January 31, 2018.

The legislation also changes the deadline for filing/paying annual withholding returns for those employers whose total income tax withholding liability is less than $1,200 from February 28 to January 31.

For more information on Montana withholding tax, go to the Department's website.

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