Montana Administrative Code

42.17.203 RECORDS TO BE KEPT BY EMPLOYER Employers must keep employment records for each employee for five years from date of payment and make records available for department review, as provided by ARM 42.2.305. The records must show: For each pay period: the beginning and endin…

42.17.204 REMITTANCE OF TAX BY EMPLOYERS The remittance schedule is established annually by the department pursuant to 15-30-2504, MCA. On or before November 1 of each year, the department shall notify the employers of the employers' remittance schedules for the following calenda…

42.17.205 IDENTIFICATION OF EMPLOYEES (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, 39-51-301, and 39-51-302, MCA Implementing statute(s): Sec. 15-30-204, 15-30-207, 15-30-257, and 39-51-603, MCA History: NEW, 2001 MAR p. 1650, Eff. 8/24/01; REP, 2004 MAR p. 2754,…

42.17.206 WAGES (REPEALED) Authorizing statute(s): 15-30-305, MCA Implementing statute(s): 15-30-201, MCA History: NEW, 2001 MAR p. 1650, Eff. 8/24/01; AMD, 2004 MAR p. 2754, Eff. 11/5/04; REP, 2010 MAR p. 654, Eff. 3/12/10.

42.17.207 RENTAL OF CAPITAL ASSETS - NOT WAGES (REPEALED) Authorizing statute(s): 15-30-305, MCA Implementing statute(s): 15-30-201, MCA History: NEW, 2001 MAR p. 1650, Eff. 8/24/01; AMD, 2004 MAR p. 2754, Eff. 11/5/04; REP, 2010 MAR p. 654, Eff. 3/12/10.

42.17.208 EMPLOYEE EXPENSES - NOT WAGES (REPEALED) Authorizing statute(s): 15-30-305, MCA Implementing statute(s): 15-30-201, MCA History: NEW, 2001 MAR p. 1650, Eff. 8/24/01; AMD, 2004 MAR p. 2754, Eff. 11/5/04; REP, 2010 MAR p. 654, Eff. 3/12/10.

42.17.209 JUROR FEES, INSURANCE PREMIUMS, ANNUITIES, DIRECTOR FEES - NOT WAGES (REPEALED) Authorizing statute(s): 15-30-305, MCA Implementing statute(s): 15-30-201, MCA History: NEW, 2001 MAR p. 1650, Eff. 8/24/01; AMD, 2004 MAR p. 2754, Eff. 11/5/04; REP, 2010 MAR p. 654, Eff. 3…

42.17.210 DETERMINATION OF INDEPENDENT CONTRACTOR (REPEALED) Authorizing statute(s): 15-30-305, MCA Implementing statute(s): 15-30-201, 15-30-248, 15-30-303, MCA History: NEW, 2001 MAR p. 1650, Eff. 8/24/01; AMD, 2004 MAR p. 2754, Eff. 11/5/04; REP, 2010 MAR p. 654, Eff. 3/12/10.…

42.17.211 PAYMENTS SUBJECT TO WITHHOLDING -- AMOUNT TO BEWITHHELD (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-221, MCA History: Eff. 12/31/72; AMD, Eff. 11/3/75; REP, 1982 MAR p. 296, Eff. 2/12/82.

42.17.212 WITHHOLDING AGENT REGISTRATION (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-221, MCA History: Eff. 12/31/72; REP, 1982 MAR p. 296, Eff. 2/12/82.

42.17.213 REPORT REQUIREMENTS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-222, MCA History: Eff. 12/31/72; REP, 1982 MAR p. 296, Eff. 2/12/82.

42.17.214 TAXPAYER WITHHOLDING STATEMENT (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-221 and 15-30-222, MCA History: Eff. 12/31/72; REP, 1982 MAR p. 296, Eff. 2/12/82.

42.17.215 FORMS TO FILE AFTER TERMINATION OF PAYMENTS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-221 and 15-30-222, MCA History: Eff. 12/31/72; REP, 1982 MAR p. 296, Eff. 2/12/82.

42.17.216 RELEASE OF WITHHOLDING AGENT (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-223, MCA History: Eff. 12/31/72; REP, 1982 MAR p. 296, Eff. 2/12/82.

42.17.217 CLOSING WITHHOLDING AGENT ACCOUNT (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-221, MCA History: Eff. 12/31/72; REP, 1982 MAR p. 296, Eff. 2/12/82.

42.17.218 EMPLOYER REGISTRATION Every employer required to withhold Montana income tax must register for a Montana tax identification number on Form GenReg, Montana Department of Revenue Business Registration, which is provided by the department. A new employer who has acquired t…

42.17.219 FILINGS AND PAYMENTS DUE AFTER TERMINATION OF WAGE PAYMENTS (REPEALED) Authorizing statute(s): 15-30-2620, MCA Implementing statute(s): 15-30-2501, 15-30-2504, 15-30-2505, 15-30-2606, 15-30-2507, 15-30-2509, MCA History: Eff. 12/31/72; AMD, 1982 MAR p. 296, Eff. 2/12/82…

42.17.220 CLOSING ACCOUNTS (REPEALED) Authorizing statute(s): 39-51-301 and 39-51-302, MCA Implementing statute(s): 15-30-201 and 39-51-603, MCA History: Eff. 12/31/72; AMD, 1988 MAR p. 2723, Eff. 1/1/89; TRANS from Dept. of Labor and Industry and AMD, 2001 MAR p. 1650, Eff. 8/24…

42.17.221 DUE DATE AND APPLICATION OF TAXES Withholding taxes are due as provided in 15-30-2504, MCA. Payments are applied to tax liabilities as provided in ARM 42.2.501, unless bankruptcy proceedings or the department has determined otherwise. Payments submitted with payment vou…

42.17.222 FILINGS AND PAYMENTS DUE IF EMPLOYER TRANSFERS OR DISCONTINUES BUSINESS An employer must file Form MW-3 with applicable federal Form W-2s and submit payment within 30 days after ceasing to be an employer, as defined in 15-30-2501, MCA, or ceasing activity. Ceasing activ…

42.17.223 DETERMINING EMPLOYEE STATUS (REPEALED) (REPEALED) Authorizing statute(s): 15-30-2620, MCA Implementing statute(s): 15-30-2523, MCA History: NEW, 1995 MAR p. 1950, Eff. 10/1/95; TRANS from Dept. of Labor and Industry and AMD, 2001 MAR p. 1650, Eff. 8/24/01; AMD, 2004 MAR…

42.17.224 STATUS OF CERTAIN PERSONAL ASSISTANTS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, 39-51-301, 39-51-302, and 53-6-145, MCA Implementing statute(s): Sec. 53-6-145, MCA History: NEW, 2001 MAR p. 1839, Eff. 8/24/01; REP, 2004 MAR p. 2754, Eff. 11/5/04.

42.17.301 COMPUTATION OF ESTIMATED TAX (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-241, MCA History: Eff. 12/31/72; AMD, 1982 MAR p. 296, Eff. 2/12/82; REP, 1992 MAR p. 2778, Eff. 12/25/92.

42.17.302 AMENDED DECLARATION (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-241 and 15-30-242, MCA History: Eff. 12/31/72; REP, 1992 MAR p. 2778, Eff. 12/25/92.

42.17.303 EXTENSION OF FILING TIME (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-241, MCA History: Eff. 12/31/72; AMD, Eff. 11/3/75; REP, 1992 MAR p. 2778, Eff. 12/25/92.

42.17.304 DETERMINATION OF TAX LIABILITY FOR PRECEDING TAX YEAR; DETERMINATION OF TAX PAID FOR CURRENT TAX YEAR A taxpayer's tax liability for the preceding tax year is the total tax imposed by Title 15, chapter 30, MCA, less any nonrefundable tax credits allowed under Montana la…

42.17.305 ESTIMATED TAX AND PAYMENT OF INSTALLMENTS Except as provided in 15-30-2512, MCA, a taxpayer is required to pay at least 100 percent of their tax liability for the preceding tax year or 90 percent of their tax for the current tax year through withholding and estimated pa…

42.17.306 WRITTEN REQUEST FOR EXTENSION - PAYMENT OF ESTIMATED TAX A taxpayer may request an extension of time to pay all or a part of an installment of estimated taxes by making a written request identifying the evidence showing that undue hardship would result to the taxpayer i…

42.17.307 AMENDMENTS OF PREVIOUS INSTALLMENTS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-241, MCA History: NEW, 1992 MAR p. 2778, Eff. 12/25/92; REP, 2004 MAR p. 2754, Eff. 11/5/04.

42.17.308 DETERMINING ANNUALIZED INCOME Taxpayers who use the annualization option to estimate the current year tax must accurately determine the amount of income and deductions for each installment period. Income or expenses that are paid occasionally during a year cannot be spr…

42.17.309 ANNUALIZED PERIODS For a calendar taxpayer, the annualization periods are January through March, January through May, January through August, and January through December of the tax year. For fiscal year taxpayers, the annualization periods all begin on the first day of…

42.17.310 DETERMINATION OF TAX LIABILITY - STATUS CHANGE FROM JOINT TO SEPARATE (REPEALED) (REPEALED) Authorizing statute(s): 15-30-2620, MCA Implementing statute(s): 15-30-2512, MCA History: NEW, 1992 MAR p. 2778, Eff. 12/25/92; AMD, 2004 MAR p. 2754, Eff. 11/5/04; AMD, 2010 MAR…

42.17.311 DETERMINATION OF TAX LIABILITY - STATUS CHANGE FROM SEPARATE TO EITHER A JOINT RETURN OR MARRIED FILING SEPARATE (REPEALED) (REPEALED) Authorizing statute(s): 15-30-2620, MCA Implementing statute(s): 15-30-2512, MCA History: NEW, 1992 MAR p. 2778, Eff. 12/25/92; AMD, 20…

42.17.312 ESTIMATED TAX PAYMENTS - DIVORCE Joint estimated income tax payments made by married individuals who are divorced at the end of the tax year or who are legally separated at the end of a tax year for which they do not file a joint return must be split equally unless the …

42.17.313 PAYMENT OF ESTIMATED TAX - DECEDENT Joint estimated tax payments may not be made after the death of either spouse. The surviving spouse must recompute his or her estimated tax for the remainder of the year and pay separate installments for each remaining installment due…

42.17.314 NONRESIDENTS AND PART-YEAR RESIDENTS A nonresident or part-year resident who was not required to file a Montana individual income tax return for the previous tax year is not required to pay estimated taxes. ARM 42.15.301 sets forth the rules for determining who must fil…

42.17.315 WAIVER OF INTEREST ON ESTIMATED TAX UNDERPAYMENT (REPEALED) (REPEALED) Authorizing statute(s): 15-30-2620, MCA Implementing statute(s): 15-30-2512, MCA History: NEW, 1992 MAR p. 2778, Eff. 12/25/92; AMD, 2004 MAR p. 2754, Eff. 11/5/04; AMD, 2010 MAR p. 177, Eff. 1/15/10…

42.17.316 TRUSTS, ESTATES, AND FIDUCIARY RETURNS (REPEALED) Authorizing statute(s): 15-30-2620, MCA Implementing statute(s): 15-30-2512, MCA History: NEW, 1992 MAR p. 2778, Eff. 12/25/92; AMD, 2004 MAR p. 2754, Eff. 11/5/04; AMD, 2010 MAR p. 177, Eff. 1/15/10; REP, 2016 MAR p. 22…

42.17.317 ESTIMATED PAYMENTS FOR MARRIED TAXPAYERS FILING SEPARATE RETURNS (REPEALED) (REPEALED) Authorizing statute(s): 15-30-2620, MCA Implementing statute(s): 15-30-2512, MCA History: NEW, 2008 MAR p. 65, Eff. 1/18/08; AMD, 2010 MAR p. 177, Eff. 1/15/10; REP, 2024 MAR p. 2324,…

42.17.401 OLD FUND LIABILITY TAX RATE (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305 and 39-71-2503, MCA Implementing statute(s): Sec. 39-71-2503 and 39-71-2505, MCA History: NEW, 1993 MAR p. 3045, Eff. 12/24/93; AMD, 1996 MAR p. 1169, Eff. 4/26/96; REP, 2001 MAR p.…

42.17.402 ESTIMATED TAX, PENALTIES AND INTEREST ON OLD FUND LIABILITY TAX (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305 and 39-71-2503, MCA Implementing statute(s): Sec. 39-71-2503, MCA History: NEW, 1993 MAR p. 3045, Eff. 12/24/93; REP, 2001 MAR p. 1650, Eff. 8/24…

42.17.403 OLD FUND LIABILITY TAX INCOME (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305 and 39-71-2503, MCA Implementing statute(s): Sec. 39-71-2503, MCA History: NEW, 1993 MAR p. 3045, Eff. 12/24/93; AMD, 1996 MAR p. 1169, Eff. 4/26/96; REP, 2001 MAR p. 1650, Eff. 8…

42.17.506 BENEFIT OVERPAYMENTS - CREDITING EMPLOYER ACCOUNTS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, 39-51-301, and 39-51-302, MCA Implementing statute(s): Sec. 39-51-1125, 39-51-1212, 39-51-1213, 39-51-1214, and 39-51-1215, MCA History: NEW, 2001 MAR p. 165…

42.17.508 OTHER PAYMENTS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, 39-51-301, and 39-51-302, MCA Implementing statute(s): Sec. 15-30-201 and 39-51-1103, MCA History: NEW, 2001 MAR p. 1650, Eff. 8/24/01; REP, 2004 MAR p. 2754, Eff. 11/5/04.