(1) On or before February 28 of each year, every employer must file with the department a reconciliation and transmittal document form  MW3. Form MW3 must be accompanied by the original copies of each employee's earnings statements on federal form W-2.

(a) Employee's earning statements, federal form W-2, must be prepared for each employee, regardless of whether or not withholding taxes were actually withheld from the employee's wages. The state wages and state income tax withheld must be shown in the area provided.

(b) An original copy must be filed with the employer's annual reconciliation statement, and two copies must be furnished to the employee not later than January 31 of each year.

(c) Montana does not provide substitute earning statement forms or allow earning statements which do not conform to federal form W-2 requirements.

(2) Electronic reporting of employee earnings may be allowed if in conformity with department and federal specifications.

(3) Computer-generated W-2 equivalents in printout form may be allowed by the department in lieu of W-2's or electronic media.

(4) Application to provide electronic or printout reports must be made, and department approval given, before such reports are made.

(5) The federal form 1099R that has Montana state income tax withholding must be filed with the department in paper form by February 28 following the year that the tax was withheld.