State guide
How to Register for Montana Payroll Taxes
Let a dedicated tax manager file your Montana registrations with you, or use the step-by-step guide below.
Last updated:
At a glance
2 accounts: Revenue and Labor
$47,300 UI wage base in 2026
1.00% to 2.00% new employer UI rate by industry
New hires due within 20 days
Done for you
Montana accounts, filed right
Skip the paperwork. Your dedicated PayAdvisors tax manager registers you with the state and gets your tax IDs for you. In Montana that means a withholding account with the Montana Department of Revenue and an unemployment insurance account with the Montana Department of Labor and Industry.
- One tax manager who owns your file
- Revenue and Labor registrations filed with you
- New hire reporting set up for the 20-day rule
- Account numbers confirmed before payroll
Hands-on help from a real person who knows Montana employer accounts. Use it alone or with managed payroll.
Quick answer
Montana payroll tax registration at a glance
Montana employers usually open two accounts. The Montana Department of Revenue (DOR) handles income tax withholding, and you register online through the TransAction Portal (TAP). The Montana Department of Labor and Industry (DLI) handles unemployment insurance, and you register online through UI eServices.
In 2026, unemployment tax applies to the first $47,300 of each employee's wages. New employers pay an industry rate from 1.00% to 2.00%, plus a 0.18% Administrative Fund Tax. New hires go to DPHHS within 20 days.
Who must register
Who registers in Montana
Most employers need both accounts. Coverage and officer rules below are from DLI's UI Employer Handbook, revised January 2025.
| Situation | Montana requirement |
|---|---|
| You pay Montana wages or issue W-2s | Register for a Montana withholding account |
| Your total payroll reaches $1,000 in the current or prior year, you bought a covered business, or you're subject to FUTA | You are a covered employer and must register with DLI |
| You pay corporate officers, including S corporation officers, for services | Officers are employees and their pay is taxable for UI |
| You hire or rehire employees | Report them to DPHHS within 20 days |
| You have employees | Provide workers' compensation insurance |
Registration steps
How to register in Montana
Two registrations, then new hire reporting.
- Register for withholding with DOR online through the TransAction Portal, or on paper with Form GenReg.
- Register for unemployment with DLI online at uieservices.mt.gov once you are a covered employer.
- Report each new hire and rehire to DPHHS's New Hire Reporting Program within 20 days.
- Start on the monthly payment schedule. Every new withholding account starts monthly, with payments due by the 15th of the next month.
- File quarterly UI reports electronically with DLI.
More than withholding
Withholding, UI and new hires
Montana runs withholding and unemployment through two departments and two portals.
On your own
- A TAP registration and a separate UI eServices account
- Monthly withholding payments and quarterly UI reports
- A 20-day new hire deadline
With your PayAdvisors tax manager
- Your tax manager files both with you
- You get one calendar for every filing
- We set up reporting from day one
Handled by your tax manager.
Prepare
What to collect first
Have these ready before you apply.
- Your FEIN and legal business name as reported to the IRS
- Any assumed business name or DBA, your mailing address and a contact
- The date your employees started working in Montana
- Montana uses Form MW-4
Accounts
What you end up with
Two accounts, two portals.
- A DOR withholding account in TAP, used for withholding payments and the annual Form MW-3.
- A DLI unemployment account in UI eServices for quarterly UI reports and payments.
Rates
Montana 2026 payroll tax numbers
Figures published for 2026.
| Item | Figure |
|---|---|
| UI taxable wage base | First $47,300 per employee (2026) |
| New employer UI rate | By industry: 1.00% to 2.00%; 2.00% for construction and unclassified (2026) |
| Administrative Fund Tax, new employers | 0.18% (2026) |
| Experienced employer UI rates | 0.00% to 6.12% under Schedule 1 (2026) |
| New withholding account payment schedule | Monthly, by the 15th of the next month |
Pitfalls
Montana mistakes to avoid
Most problems come from missed reports.
- Paper UI reports. All quarterly UI reports must be filed electronically.
- Skipping the annual MW-3. File Form MW-3 with your W-2s every year the withholding account is open.
- Leaving officers off UI reports. Corporate officers, including S corporation officers, are employees for Montana UI.
- Registering late with DLI. Once you're covered, you report all wages for the whole year back to January 1.
Related duties
Other Montana employer obligations
These run alongside the tax accounts.
- New hire reporting. Report new hires and rehires to the DPHHS New Hire Reporting Program within 20 days. A rehire is someone separated for 60 consecutive days.
- Workers' compensation. Employers must provide workers' compensation insurance from an authorized insurer or through approved self-insurance.
Filing calendar
Montana deadlines after registration
Montana has no quarterly withholding return; payments follow your schedule.
- Withholding payments (new accounts): monthly, by the 15th of the next month.
- Form MW-3 with W-2s and 1099s: January 31 (next business day if it falls on a weekend).
- Quarterly UI reports and payments: April 30, July 31, October 31 and January 31, per DLI's UI Employer Handbook (revised January 2025).
- New hire reports: within 20 days of hire.
Official links
Montana agency links
Official forms, rates and guidance.
- Montana Department of Revenue: How to Open or Close a Withholding Account
- Montana Department of Revenue: Wage Withholding Returns and Payments
- Montana Department of Revenue: Employer and Information Agent Guide
- Montana Department of Labor and Industry: 2026 UI Wage Base and Rates
- Montana Department of Labor and Industry: UI Employer Resources
- Montana Department of Labor and Industry: UI Employer Handbook (revised January 2025)
- Montana Department of Revenue: Form MW-4
- Montana DPHHS: New Hire Reporting
- Montana Department of Labor and Industry: Workers' Compensation Insurance Compliance
Montana registration questions
How do I register for Montana payroll taxes?
Register for withholding with the Montana Department of Revenue through the TransAction Portal, and register for unemployment with the Department of Labor and Industry at uieservices.mt.gov.
What is the Montana new employer unemployment rate?
For 2026 it depends on your industry: 1.00% to 2.00%, plus a 0.18% Administrative Fund Tax, on the first $47,300 of each employee's wages.
When am I a covered employer for Montana UI?
When your total payroll reaches $1,000 in the current or prior calendar year, you buy a covered business, or you're subject to FUTA, among other tests in DLI's UI Employer Handbook (revised January 2025).
How fast must I report new hires in Montana?
Within 20 days of the date of hire or rehire, to DPHHS.
How often do I pay Montana withholding?
New accounts pay monthly, by the 15th of the next month. After DOR reviews your lookback period, the schedule can change to annual or accelerated.
Is there a quarterly Montana withholding return?
No quarterly return is listed. You make payments on your schedule and file the annual Form MW-3 with W-2s by January 31.
I am the only employee of my S corporation. What do I need in Montana?
If you pay yourself wages, you need the withholding account. DLI treats corporate officers, including S corporation officers, as employees, so the unemployment account generally applies too. A dedicated tax manager can complete the registrations with you as part of our S corp payroll package.
How is registration priced?
Most states issue two IDs, one for withholding and one for unemployment insurance. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
Is this tax advice?
No. It summarizes official guidance from Montana state agencies. Ask your CPA or tax advisor about your own facts.
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Next step
Let us set up Montana with you
A dedicated tax manager files your Montana Department of Revenue and Department of Labor and Industry registrations with you, sets up new hire reporting and confirms your accounts before your first payroll. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
About this guide
Last verified and sources
Last verified October 30, 2026 against Montana state agency pages. This guide is general information, not tax or legal advice.
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- Payroll setup for new businesses
- Payroll tax filing and compliance
- S corp payroll
- S corp payroll setup checklist
- Payroll processing
- Our services
Sources
- Montana Department of Revenue (DOR), How to Open or Close a Montana Withholding Account
- DOR, Montana Wage Withholding Returns and Payments
- DOR, Montana Employer and Information Agent Guide
- Montana Department of Labor and Industry (DLI), UI Contribution Taxable Wage Base & Rates for 2026 (PDF)
- DLI, Employer Resources (UI)
- DLI, Unemployment Insurance Employer Handbook (Revised January 2025, PDF)
- Montana DPHHS Child Support Services, New Hire Reporting
- DPHHS, New Hire FAQ and Tips
- DLI Employment Relations Division, Insurance Compliance (workers' comp)
- DOR, Montana Tax Allowances and Exemptions (Form MW-4)