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.