Administrative Rules of Montana
Department 24 - LABOR AND INDUSTRY
Chapter 24.40 - UNEMPLOYMENT INSURANCE
Subchapter 24.40.4 - NEW
Rule 24.40.405 - REASONABLE WAGES

(1) A business filing income taxes as a corporation shall accurately report compensation for services performed by a corporate officer, LLC member or manager, or shareholder employee as wages for the purpose of unemployment insurance taxation.

(2) The department will consider time devoted to the business, position and responsibility, similar employments, and any other reasonably related factors to determine whether a corporate officer, LLC member or manager, or shareholder employee receives reasonable wages. To the extent feasible and practicable, the department will rely on applicable considerations for Internal Revenue Service determinations of reasonable compensation.