Tax Forms for Employees and Retirees
Form W-2
The State of Montana is required by the Internal Revenue Service (IRS) to furnish all employees with a Form W-2 for each calendar year to be used in completing the employee's annual tax return. The Form W-2 details your compensation and tax withholding amounts for the calendar year and must be provided to you by January 31 of the following calendar year.
You may request to stop receiving paper copies of the W-2 statement in the mail and instead consent to receive your W-2 statement online via self-service. Note: This option is only available to employees with access to Employee Self-Service. If you do not have self-service access, you will receive a paper W-2 statement in the mail.
View information to begin receiving all future W-2 statements online via Employee Self-Service.
Address Change
All address changes must be reported to agency HR / Payroll Staff or updated in Employee Self-Service by January 22nd to avoid delayed or misdirected W-2 statements. The US Postal Service WILL NOT forward Important Tax Return Documents. Even if this date has passed, please update your address as soon as possible.
Lost or Misplaced W-2 Statements
Lost or otherwise misplaced W-2 statements are not the responsibility of the State of Montana. Employees can request a reprint of the W-2 statement only AFTER sufficient time has passed to allow for delivery of the W-2 statement. The earliest date to begin requesting reprints is February 15th. Employees opting to receive their W-2 online via self-service will be able to reprint their W-2 at any time after it becomes available.
Corrected W-2 Statements
Contact your agency HR Payroll staff with any W-2 statement discrepancies.
W-2 & Tax Resources
Form 1095-C
The Form 1095-C includes information regarding the medical insurance coverage offered by the State of Montana to eligible employees. The information reported will assist the employees with determining eligibility for the premium tax credit. The 1095-C does not need to be sent to the IRS when filing tax returns but should be kept with tax records. For more information about what the 1095-C is, see the IRS FAQs.
PLEASE NOTE: Line 15 of the 1095-C form is NOT your out of pocket cost for medical premiums. This line indicates the amount for employee-only coverage during the month; this amount should be 0.00 for employees receiving the State Share. Please refer to the instructions for Line 15 on the back of the form or online for more information.
Additional Information
- Only employees eligible for coverage under the State of Montana Health Insurance will receive a 1095-C form.
- You may also consent to receive and view this form online only through self-service.
- The 1095-C form will only be printed and mailed to current employees who did not provide consent to receive the 1095-C form online.
Form 1099-R
Tax documents for retirees are issued from the Public Employee Retirement Administration or the Teacher's Retirement System, depending on your retirement plan. If you have questions on your 1099-R or need one reissued, please contact your retirement administration:
Working Families Tax Relief Act (WFTRA)
The Working Families Tax Relief Act (WFTRA) is an IRS regulation that requires employees who cover dependents on their medical, dental, and/or vision coverage to certify the tax status of each dependent. This certification is done through the completion of a Declaration of Tax Status Form or when adding dependents to your insurance (through online Employee Self-Service Benefits Enrollment or the Mid-Year Change Form).
Who is affected by WFTRA?
All current employees who cover Domestic Partners on medical, dental and/or vision coverage are affected. Retirees and employees who do not cover Domestic Partners are not affected.
Tax Consequences
Premiums for Domestic Partners CANNOT be taken on a pre-tax basis.
Tags: Payroll