How do I register for Montana payroll taxes?

Registering for Montana Payroll Tax Account Numbers

Montana requires employers to register with the Department of Revenue and Department of Labor & Industry.

Department of Revenue Account Identification Number

• Register online
• Format: 10 digits and “WTH” (9999999-999-WTH or 9999999999)
• To find an existing account number, call: (406) 444-6900

Department of Labor & Industry Unemployment Insurance Account Number

• Register online
• Format: 7 digits (9999999)
• To find an existing account number, call: (800) 550-1513

Montana Payroll Taxes

Payroll Tax Rates

The Department of Labor & Industry will assign your unemployment insurance tax rate. You will also be assigned an Administrative Fund Tax rate.

Payroll Tax Deposit Schedules

All unemployment taxes are deposited quarterly.

The Department of Revenue will assign your withholding schedule. If you have accumulated annual withholdings of:

• less than $1,200, you’ll deposit annually;
• $1,200 to $11,999, you’ll deposit monthly;
• $12,000 or more, you’ll deposit based on your federal deposit schedule.