ARM 42.17.219. FILINGS AND PAYMENTS DUE AFTER TERMINATION OF WAGE PAYMENTS

(1) The following must be filed with the department within 30 days of ceasing to be an employer as defined in 15-30-201 , MCA: (a) the payment coupon with remittance for the final payroll period in whichwages were paid; (b) the MW3 with the W-2 form, reporting individual employee's wages and taxes withheld during the year to the date of termination of wage payments; and (c) annual filers must file the final MW3/AR with the W-2 form, reporting individual employee's wages and taxes withheld during the year to the date of termination of wage payments.