USA State Payroll Rates + Resources: State of Montana: Obtaining a TIN + Unemployment Insurance
The purpose of this documentation is to outline the processes and requirements associated with becoming a new employer in the state of Montana. Specifically, we will be covering how to obtain a Tax Identification Number and Register for Unemployment Insurance.
Good to Know!
Federal Employer requirements (obtaining a federal identification number, withholding of federal income tax, FICA, and filing of all applicable federal returns (FUTA, 940, 941, and 1099-C) will not be covered below - just the state of Montana's requirements. Click here or a basic (not all-inclusive) IRS checklist for Starting a New Business.
Registering for Withholding Tax Account
Good to Know!
If you have already registered for a withholding tax account, skip to the next section.
You must register for a Montana withholding tax account if you:
Issue Montana wages.
Issue Forms W-2 with or without withholding.
Issue Forms 1099 with withholding.
You can register your business electronically through TransAction Portal (TAP). Click the Register for a New Tax Account button.
You can also use the Montana Department of Revenue Business Registration Form GenReg.
Register for Unemployment Tax Account
Any year you meet the criteria for a covered employer, you must report all wages paid for the entire year (retroactively to January 1) and all wages paid in the next calendar year regardless of the total wages in the second year.
You are a covered employer if you meet one or more of the following criteria:
Your total annual payroll for the current or preceding calendar year equals or exceeds $1,000. (Total payroll is gross wages paid to all employees before deductions).
You acquired all or part of a business already subject to Montana Unemployment Insurance.
You are subject under the Federal Unemployment Tax Act (FUTA).
You may register online at Montana ePass website.
You may download and submit a printable Montana Unemployment Insurance Employer Registration form. Mail the completed form to
UI Contributions Bureau
PO Box 6339
Helena, MT 59604-6339
or FAX it to (406) 444-0629.