Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS
Subchapter 42.17.1 - General Withholding
Rule 42.17.131 - EMPLOYEE'S WITHHOLDING ALLOWANCES
Current through Register Vol. 6, March 22, 2024
(1) For purposes of determining the employee's withholding allowances and withholding exemptions, the department provides Form MW-4. The department has determined that the federal child tax credit that allows extra allowances for federal withholding is not allowed for Montana purposes when determining the number of allowances for Montana withholding.
(2) Exempt status claimed for federal purposes does not exempt an employee's wages from withholding requirements for Montana purposes.
(3) If an employee fails or refuses to provide the number of allowances on Form MW-4 reported on the line stating "total number of allowances," the employer shall withhold, for Montana purposes, on the basis of zero withholding allowances.
(4) The department may revise the number of withholding allowances claimed to a maximum allowed for state tax purposes.
(5) Employers shall provide a copy of an employee's Form MW-4 no later than the last day of the payroll period during which the employer received the form, if more than ten allowances or one of the exemptions referenced on the form were claimed, or at any time upon request by the department for the purposes of state tax administration. The employer's electronic submission must be made to the department as instructed on Form MW-4.
AUTH: 15-30-2620, MCA; IMP: 15-30-2502, MCA