 | Website | https://mtrevenue.gov/ |
| Where’s My Refund | https://tap.dor.mt.gov/_/ | |
| Tax News for Preparers | https://mtrevenue.gov/publications/tax-news-can-use/ | |
| ERO Assistance | (406) 444-6900 | |
| Taxpayer Assistance | (406) 444-6900 |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – Montana does not have an e-file mandate for individual returns.
E-File Registration Requirements – Acceptance in the Montana e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current year and 2 prior years
State Only Return Requirements – The Montana e-file program uses Fed/State Modernized Electronic Filing (MeF) program.
Amended Returns – Montana supports e-file for Amended Returns. To mark the return Amended, from the main menu of the Montana return, select Personal Information > Other Categories > Amended Return.
Electronic Signatures – N/A
General Tax Return Information
Due Date – Individual Returns – April 15, or same as IRS
Extensions – Individual taxpayers are granted an automatic extension of up to six months. Taxpayers must pay any additional tax due (after accounting for estimated payments and withholding) by the original due date of the return to avoid applicable late payment penalty and interest. An extension of time to file is NOT an extension of time to pay.
Driver’s License/Government Issued Photo Identification: Montana does not require this information to file the tax return.
Filing Status Information
Montana does not require the same filing status used on the federal return. In the program, only a return with a Federal Filing status of Married Filing Jointly/Separately can change the Montana filing status.
Residency Status Information for Montana Returns
Residents: Residents are individuals who are domiciled in Montana. Individuals who maintain a permanent home in Montana, even if temporarily absent, and who have not established a residence elsewhere, are also residents. An individual who establishes Montana residency for one purpose (such as hunting or fishing license) is considered a resident for income tax purposes.
Part-year resident: Part-year residents are individuals who move into Montana or out of Montana during the year with the intention of establishing a permanent residence in the new state.
Nonresidents: Nonresidents are individuals who were not Montana residents at any time during the year.
Military Personnel/Military Spouses
Residents: Military personnel who were a Montana resident when joining the service, have not changed residency since joining the service, or have made steps to make Montana their home of residence.
Nonresidents: Nonresident military personnel living in Montana solely to comply with military orders are not Montana residents and any military compensation is not considered Montana-source income and is not taxable to Montana. Income received from any other Montana source (such as wages for civilian services performed in Montana or Montana business income) is taxable.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – A partnership having more than 100 partners at any time over the course of its tax year must electronically file a Montana Partnership Information and Composite Return.
Business Return General Information
Due Dates for Montana Business Returns
Corporations – Due by the 15th day of the fifth month following the close of the corporation’s tax year.
S-Corporations – Due by the 15th day of the third month following the end of the s corporation’s tax year.
Partnerships – Due by the 15th day of the third month following the close of the partnership’s tax year.
Fiduciary & Estate – Due by the 15th day of the fourth month following the close of the entity’s tax year.
Business Extensions
An extension of time to file is NOT an extension of time to pay.
Corporation – Montana allows an automatic six-month extension without written request.
S Corporation – Montana allows an automatic six-month extension without written request.
Partnership – Montana allows an automatic five-month extension without written request.
Fiduciary – Montana allows an automatic six-month extension without written request.
Amended Business Returns
Corporation – Corporation Income Tax filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Montana return, select Heading Information > Amended Return. This return IS supported for e-file.
S-Corporation – S Corporation Income Tax filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Montana return, select Heading Information > Amended Return. This return IS supported for e-file.
Partnership – Partnership Income Tax filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Montana return, select Heading Information > Amended Return. This return IS supported for e-file.
Fiduciary – Fiduciary Income Tax filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Montana return, select Heading Information > Amended Return. This return IS supported for e-file.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
Corporation/Pass-through Entities/Fiduciary Tax Mailing Addresses
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.