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Rule Title: DUE DATE OF TAXES AND QUARTERLY REPORTS BY EMPLOYERS
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Department: LABOR AND INDUSTRY
Chapter: UNEMPLOYMENT INSURANCE DIVISION
Subchapter: Records, Reporting, and Payment
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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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are constructively paid if they are credited to the employee's account and set apart for an employee so they may be withdrawn at the employee's discretion.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.


 

 
MAR Notices Effective From Effective To History Notes
24-11-341 1/1/2019 Current 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.
11/19/2004 1/1/2019 History: 39-51-301 and 39-51-302, MCA; IMP, 39-51-603, MCA; NEW, 2004 MAR p. 2808, Eff. 11/19/04.
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