Montana Adds New 1042-S Filing Requirement

Alec Webb
December 14, 2022

Montana has recently published the 2022 Employer Withholding Guide.

Montana has added a reporting requirement for Form 1042-S for Foreign Persons U.S. Based Income Subject to Withholding. The form must be filed directly with Montana if there is a withholding amount of $600 or more. It is due to Montana by January 31st. The 1042-S electronic filing specifications for Montana conform to the electronic filing specifications as specified in the IRS Publication 1187.

Please see Montana 2022 Employer Withholding Guide here.

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Alec Webb

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