Montana State Income Tax Withholding
Reference Number: NFC-25-1742489685
Published: March 20, 2025
Effective: Pay Period 04, 2025
Summary
The State income tax withholding formula for Montana is changing.
The tax tables are changing.
No action on the part of the employee or the personnel office is necessary.
Tax Formulas
|
State Abbreviation: |
MT |
|---|---|
|
State Tax Withholding State Code: |
30 |
|
Acceptable Exemption Form: |
MW-4 |
|
Basis for Withholding: |
State Exemptions |
|
Acceptable Exemption Data: |
S/M/MS/MB/HH |
|
TSP Deferred: |
Yes |
|
Special Coding: |
None |
|
Additional Information: |
None |
Withholding Formula (Effective Pay Period 04, 2025)
Note: The State does not allow employees to claim exemption from withholding on wages that are subject to withholding. If the employee has claimed exemption, but has taxable wages, calculate tax using the steps below.
- Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program, and Flexible Spending Account — health care and dependent care deductions) from the amount computed in step 1.
- Add the taxable biweekly fringe benefits (taxable life insurance, etc.) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the annual wages.
- Apply the annualized taxable wages to the table below based on marital status to determine the annual tax amount.
Single, Married Filing Separately, or Married Filing Joint with Both Spouses Working
Taxable Wages
|
At Least |
Less Than |
Amount Of Tax |
|---|---|---|
| $0 | $15,000 | $0 plus 0.0% over $0 |
| $15,000 | $36,100 | $0 plus 4.7% over $15,000 |
| $36,100 | And Over | $992 plus 5.9% over $36,100 |
Married Filing Jointly or Qualifying Widower
Taxable Wages
|
At Least |
Less Than |
Amount Of Tax |
|---|---|---|
| $0 | $30,000 | $0 plus 0.0% over $0 |
| $30,000 | $72,200 | $0 plus 4.7% over $30,000 |
| $72,200 | And Over | $1,983 plus 5.9% over $72,200 |
Head of Household
Taxable Wages
|
At Least |
Less Than |
Amount Of Tax |
|---|---|---|
| $0 | $22,500 | $0 plus 0.0% over $0 |
| $22,500 | $54,200 | $0 plus 4.7% over $22,500 |
| $54,200 | And Over | $1,490 plus 5.9% over $54,200 |
- Divide the annual Montana tax withholding by the number of pay dates in the tax year and round up to the nearest dollar.
- Add additional amount or percentage elected by the employee to the pay period tax calculated in the above step and round to the nearest dollar to determine the amount of tax to be withheld for the biweekly Montana tax withholding.
Resources
To view the updated tax formula, go to the HR and Payroll Clients page from the MyNFC drop-down menu on the National Finance Center (NFC) Home page. Select the Publications tab and select Taxes from the Publications Library section to launch the tax map. Select the desired State from the map provided for the formula.
Inquiries
For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at 1-855-NFC-4GOV (1-855-632-4468) or via the customer service portal at ServiceNow Portal for Federated Users and at ServiceNow Portal for Non-Federated Users.