Rule 24.40.1609 - 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are constructively paid if they are credited to the employee's account and set apart for an employee so they may be withdrawn at the employee's discretion.(4) The quarterly wage reports and tax payments must be sent to the department by the following due dates: Quarter | Months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) All employers and third-party agents must report quarterly wage information in an electronic format approved by the department. The department may deem quarterly wage reports filed by paper or in any other format not approved by the department 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;Mont. Admin. r. 24.40.1609
Transfer from 24.11.2711, 2024 MAR p. 1458, Eff. 7/1/2024.AUTH: 39-51-301, 39-51-302, MCA; IMP: 39-51-603, MCA