Montana Releases Updated Annual Mineral Royalty Withholding Tax Reconciliation Form

Montana recently released an updated version of their Form RW-3, the Annual Mineral Royalty Withholding Tax Reconciliation form. This form is filed along with Forms 1099-MISC and 1042-S as a reconciliation of amounts reported on those forms relating to mineral royalty withholding tax.


The only change to the form is in the instructions: Form RW-3 is due on January 31, with an automatic extension to February 28. Please note that Forms 1099-MISC and 1042-S are due on February 28, which has not changed since last tax year.


To review this form in full, please click here.


Paul Ogawa

Paul Ogawa is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.
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