15-30-2506. Annual withholding statement. Every employer shall, prior to January 31 in each year, furnish to each employee a written statement showing the total wages paid by the employer to the employee during the preceding calendar year and showing the amount of the federal income tax deducted and withheld from the wages and the amount of the tax deducted and withheld under the provisions of 15-30-2501 through 15-30-2509. The statement must contain additional information and must be in the form that the department prescribes, and a duplicate of the statement must be filed by the employee with the employee's state income tax return.
History: En. Sec. 7, Ch. 246, L. 1955; amd. Sec. 188, Ch. 516, L. 1973; R.C.M. 1947, 84-4948; amd. Sec. 3, Ch. 289, L. 1989; amd. Sec. 169, Ch. 56, L. 2009; Sec. 15-30-206, MCA 2007; redes. 15-30-2506 by Sec. 1, Ch. 147, L. 2009.
Structure Montana Code Annotated
Chapter 30. Individual Income Tax
Part 25. Estimated Tax and Withholding
15-30-2502. Withholding of tax from wages
15-30-2503. Employer liable for withholding taxes and statements
15-30-2504. Schedules for remitting income withholding taxes -- records
15-30-2505. Amount withheld considered as tax collected
15-30-2506. Annual withholding statement
15-30-2507. Annual statement by employer
15-30-2508. Withheld taxes held in trust for state
15-30-2509. Violations by employer -- penalties, interest, and remedies
15-30-2510. Remitting withholding taxes electronically -- employer option -- timely remittance
15-30-2511. Voluntary state withholding from federal annuity -- agreement with federal government
15-30-2512. Estimated tax -- payment -- exceptions -- interest
15-30-2513. through 15-30-2520 reserved
15-30-2521. Policy and purpose
15-30-2522. Withholding of lottery winnings
15-30-2523. Determination of employer status
15-30-2524. through 15-30-2530 reserved
15-30-2531. Credits and refunds -- period of limitations
15-30-2532. through 15-30-2535 reserved
15-30-2538. Withholding required on mineral royalty payments
15-30-2539. Withholding -- no application under certain conditions
15-30-2542. Amount of royalty payment withheld considered taxes collected
15-30-2543. Annual withholding statement to royalty owner
15-30-2544. Remitter to furnish annual statement to department
15-30-2545. Withheld taxes held in trust for state
15-30-2546. Violations by remitter -- penalties -- interest -- remedies