Montana EIN: TAP Registration and the Montana Account ID

Last updated November 1, 2026 · Written by the EIN Registration filing team

There is no Montana EIN. The IRS issues it on Form SS-4. What Montana adds comes after it: a Montana Account ID from the Montana Department of Revenue once you pay wages and an unemployment insurance account with the Montana Department of Labor and Industry. Montana has no statewide sales tax, so there is no sales tax permit.

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After your EIN in Montana

Account	Agency	Number you get	Register
State income tax withholding	Montana Department of Revenue	Montana Account ID, printed with the suffix WTH on withholding forms	TransAction Portal
Unemployment insurance	Montana Department of Labor and Industry	Montana UI account number	UI eServices for Employers
Sales tax	None	No statewide sales tax	Not needed

One Department of Revenue registration, online through TAP or on Form GenReg, opens several Department of Revenue accounts at once, including W-2 and 1099 withholding, business income tax, lodging facility sales and use tax and rental vehicle tax. Unemployment insurance is a separate registration with the Department of Labor and Industry through UI eServices for Employers.

Montana withholding forms ask for two numbers side by side: your FEIN and the Montana Account ID the Department of Revenue assigns, shown with the suffix WTH for withholding. The annual W-2 and 1099 reconciliation, Form MW-3, is due January 31.

Montana's unemployment insurance law defines an independent contractor as someone working under an independent contractor exemption certificate. If a worker you pay as a contractor does not hold one, you may owe UI tax on that worker's earnings.

Also on the Montana list

Register with the Montana Department of Revenue through the TransAction Portal (TAP), or on Form GenReg, for a withholding account once the LLC has employees working in Montana; the application asks for the EIN and the legal business name associated with it.
File the annual report with the Secretary of State through biz.sosmt.gov between January 1 and April 15 every year, starting the year after the LLC is formed.

Agency sites checked November 1, 2026 · All 50 states

What is different about Montana

Montana has no general sales tax, so most Montana LLCs never register for a seller's permit. To buy inventory tax-free from an out-of-state vendor, a Montana business can offer the Montana Business Registry Resale Certificate, which identifies it by its Secretary of State business registration number rather than a state sales tax number; the vendor may accept it but does not have to.
Lodging is the main exception to Montana's lack of a sales tax. Hotels, campgrounds and vacation rentals collect the lodging facility sales and use tax, and each lodging accommodation must apply to the Department of Revenue for a seller's permit before doing business; short-term rental marketplaces collect the tax on bookings they facilitate.
A Montana professional LLC files more than the Secretary of State's annual report: before April 15 each year it also files a statement of qualification, listing its members and managers, with each licensing authority that governs the professional services named in its articles of organization.

Before you apply

The SS-4 must match the Montana Secretary of State filing; its filing number is a state index, not a tax ID.

Montana EIN questions

How do I get an EIN number in Montana?

File IRS Form SS-4 after the Montana Secretary of State approves any formation filing; there is no Montana EIN application. One Department of Revenue registration, online through TAP or on Form GenReg, opens several Department of Revenue accounts at once, including W-2 and 1099 withholding, business income tax, lodging facility sales and use tax and rental vehicle tax. Unemployment insurance is a separate registration with the Department of Labor and Industry through UI eServices for Employers.

Is there a Montana EIN or state tax ID number?

No; only the IRS issues EINs (also called the FEIN or federal tax ID). Montana's own numbers are the filing number from the Montana Secretary of State, the Montana Account ID from the Montana Department of Revenue, and the Montana UI account number from the Montana Department of Labor and Industry.

Is the Montana Account ID the same as my EIN?

No. The Montana Department of Revenue assigns it when you register as an employer in TransAction Portal, and it is printed with the suffix WTH on withholding forms. It goes in W-2 box 15; the EIN goes in box b.

Where do I register for Montana unemployment insurance?

With the Montana Department of Labor and Industry, online through UI eServices for Employers. It assigns a Montana UI account number, a separate number from the EIN.

Does Montana have a sales tax?

No. Montana has no statewide sales tax, so there is no state sales tax permit to apply for after the EIN. Short-term lodging facilities and rental vehicle businesses do register with the Department of Revenue, for the lodging facility sales and use tax and the rental vehicle tax, both on Form GenReg.

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Sources

You can also apply for an EIN directly with the IRS at irs.gov at no cost.