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.
