States / Montana

Montana

Last checked Oct 22, 2026

Montana practitioners use about four state logins for tax and payroll work, run by four agencies. The Department of Revenue's TransAction Portal (TAP) is the web side of GenTax, the FAST Enterprises system the Department began phasing in during 2004 to replace POINTS, a failed in-house system the 2003 Legislature ordered replaced. No contract total for GenTax has been published; the state checkbook shows the Department paid FAST $40,542,292.94 from fiscal 2013 through September 2026. Unemployment insurance also runs on FAST. The Department of Labor and Industry first used FAST for its employer tax system (about 2013 to 2014), then hired FAST again in 2022 to replace its benefits system; the combined system, MUSE, went live on October 2, 2023 at a cost the Department put at about $13.5 million. The checkbook shows $43,370,500.00 paid to FAST by the Department of Labor and Industry since fiscal 2013. Business filings moved from a Foster Moore system (2016) to SOS Enterprise, which state payment records tie to Tecuity, Inc. New hire reports go to a state-hosted DPHHS web application. Montana has no state paid family and medical leave program; the 2025 bill to create one died in committee.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Greg Gianforte
    • Director: Brendan Beatty Montana Department of Revenue
    • Commissioner: Sarah Swanson Montana Department of Labor & Industry
    • Department Director: Charlie Brereton Child Support Services Division, Montana Department of Public Health and Human Services
  • Secretary of State: Christi Jacobsen Montana Secretary of State

Employer account numbers

Checked Oct 29, 2026.

Two state agencies issue Montana employer payroll numbers: the Department of Revenue (wage withholding, a GenTax account in the TransAction Portal, TAP) and the Department of Labor and Industry, Unemployment Insurance Division (unemployment insurance, in UI eServices for Employers, part of MUSE). The Administrative Fund Tax is paid on the UI account with the quarterly wage report and has no number of its own. Montana has no state paid family or medical leave or disability insurance program with its own employer account.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Montana Department of Labor and Industry, Unemployment Insurance Division

Montana's taxable wage base is $47,300 for 2026 (80% of the 2024 average annual wage); the 2027 figure and rate schedule were not yet posted on November 3, 2026. New employers pay their industry's average rate, 1.00% to 2.00% for 2026 (2.00% for construction), plus the 0.18% Administrative Fund Tax; experience rates for 2026 run from 0.00% to 6.12% under Schedule 1, the lowest schedule.

Taxable wage base

2027: not published
2026: $47,300
2025: $45,100
Indexed: 80% of the average annual wage in the calendar year before the most recently completed one, rounded to the nearest $100 (the 2026 base is 80% of the 2024 average annual wage, $59,106.64). source Public record

New employer rate

2026: not published Industry average rates for employers with a positive reserve and less than three full federal fiscal years of experience: Agriculture, Forestry, Hunting and Fishing 1.30%; Mining 1.30%; Construction 2.00%; Manufacturing, Utilities, Transportation and Warehousing, Wholesale Trade, Retail Trade, and Finance, Insurance and Real Estate 1.00%; Services 1.10%; Unclassified Establishments 2.00%. The Administrative Fund Tax of 0.18% is added. source Public record

Rate range

2026: 0% to 6.12%, Schedule 1 (the lowest of 12), set by the ratio of the UI Trust Fund balance on October 31, 2025 to covered wages (0.03203); average rate 0.95% Eligible employers 0.00% to 1.22% by rate class; deficit employers 2.72% to 6.12%. Rates exclude the Administrative Fund Tax. An employer with unfiled reports or unpaid tax when rates are calculated in December gets a penalty rate 50% higher, unless it clears the account by January 16, 2026. source Public record

Other assessments

• Administrative Fund Tax (AFT): 0.18% of taxable wages; 0.13% for employers in eligible rate classes 01 and 02; 0.09% for governmental rated employers and 0.08% of total wages for reimbursable employers (2026) source Public record

Rate notices

Rate classification letters go out in December: the department's December 12, 2025 release said employers would begin receiving their 2026 letters the following week.. Protest: The Employer Handbook says a request for redetermination or appeal of a UI decision must be received within 10 days from the date of the determination; it does not give a separate deadline for rate notices. source Public record

Voluntary contributions

Not allowed source Public record

Filing

Quarterly UI wage report (filed with the UI contribution and Administrative Fund Tax payment)
Due: April 30, July 31, October 31 and January 31; the next business day when the date falls on a weekend or holiday.
Electronic filing: Required since July 1, 2025 (ARM 24.40.1609): all quarterly UI reports must be filed by an approved electronic method. Electronic payment is encouraged but not required.
UI eServices for Employers source Public record

FUTA credit reduction

None. Not listed by the U.S. Department of Labor as having a Title XII advance balance on January 1, 2026, and not a credit reduction state for 2025 or any earlier year from 2010. source Public record

Recent and coming changes

• Jan 1, 2026 House Bill 210 (2025) created an automatic trigger to reduce rates when the trust fund balance exceeds 2.8% of total wages for the previous fiscal year; for 2026 the department cut rates by 0.20 percentage points for all experience-rated employers. source Public record
• Jul 1, 2025 Electronic filing of all quarterly UI reports required (ARM 24.40.1609). source Public record

The Employer Handbook (revised January 2025) still prints the older schedule table, whose rates are 0.20 points higher; the 2026 Rate Explanation has the current schedule.

Not confirmed: 2027 taxable wage base, rate schedule and new employer industry rates: not posted on uid.dli.mt.gov on 2026-11-03; the 2026 explanation was issued with the December rate run. Deadline to protest a rate classification letter specifically: only the handbook's general 10 day rule for UI decisions was found. Whether the Administrative Fund Tax counts toward the FUTA credit: not stated in the sources read. Voluntary contributions: recorded as not allowed on DOL's 2023 Comparison only; not confirmed on a Montana agency page.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Montana uses its own certificate, Form MW-4, which new employees complete when hired; without one the employer withholds at the single filing status. Separately paid supplemental wages may be withheld at a flat 5%. North Dakota residents are exempt under reciprocity by claiming it on MW-4 line 5, nonresidents who work in Montana less than 30 days and in more than one state need not be withheld on (with exceptions), and there is no periodic return: payments are accelerated, monthly or annual by lookback amount, reconciled on the annual MW-3.

Withholding certificate

Form MW-4, Montana Employee's Withholding and Exemption Certificate (2026, V1 7/2025). New employees complete Form MW-4 when hired; current employees should update it every year. The guide says employees who have not updated their MW-4 since 2023 may be under-withheld because of the 2024 tax changes. With no certificate on file: If an employee does not complete Form MW-4, the employer withholds using the single filing status on line 1a. Exemptions are claimed on MW-4 line 5 (enrolled tribal members living and working on their reservation, Montana National Guard members on Title 10 active duty, North Dakota residents, and nonresident military spouses present in Montana solely to be with the service member) and renewed by January 31 each year. The employer must submit exemption MW-4s through TAP by the last day of the payroll period in which the form was received. Montana does not recognize the federal exempt status on Form W-4. source Public record

Supplemental wages

2026: 5%. Supplemental wages are withheld based on the total of regular and supplemental wages. If paid separately, the employer may use the total of the supplemental wage and the current payroll period's regular wage, the total with the last preceding payroll period's regular wage in the same calendar year, or a flat 5 percent of the supplemental wage. source Public record

Withholding tables

Montana Employer and Information Agent Guide with Montana Withholding Tax Tables (V4 November 2025) (2026). Tables adjusted for inflation and federal tax parameters under ARM 42.17.105, reflecting HB 337 (2025) for tax year 2026. Tables for 2027 were not found.

Reciprocity

Agreements with North Dakota. Employee form: Form MW-4, line 5 (exempt as a North Dakota resident). Under the agreement between Montana and North Dakota, North Dakota residents are not taxed on wages earned in Montana and the employer need not withhold. The exemption must be renewed each year with a new MW-4 or the employer will begin withholding. source Public record

Nonresidents working here

Employers need not withhold on a nonresident who worked in Montana for less than 30 days and worked in more than one state. The exemption does not apply to nonresidents who work in Montana more than 30 days or only in Montana, professional athletes, entertainers, per-event performers, construction workers, key employees (annual salary over $500,000 in the preceding year), MEDIA Credit production employees, or nonresidents with other Montana source income; for them withholding begins when work in Montana starts. Montana Employer and Information Agent Guide, Thirty-Day Nonresident Wage Withholding Exemption. source Public record

Deposits and returns

• accelerated: $12,000 or more withheld during the lookback period (July 1 of the preceding year to June 30 of the current year). Due Per the federal deposit schedule
• monthly: $1,200 to $11,999 withheld during the lookback period; also new businesses until the first lookback period is completed. Due 15th of the following month
• annual: $1,199 or less withheld during the lookback period. Due January 31 of the following year

No periodic withholding return is described: payments are made on the schedule above (online in TAP, by ACH credit, or by check with the MW-1 voucher), and Forms MW-3 and W-2 are due January 31 for all payment schedules (see the information returns page). The Department notifies employers by November 1 of a schedule change for the next year. TransAction Portal (TAP) source Public record

Annual reconciliation

MW-3, due January 31. With the W-2 and 1099 filing rules

Recent and coming changes

• Jan 1, 2026 HB 337 (2025) lowered the top marginal rate and widened the brackets for tax year 2026, and lowers the top ordinary rate further for tax year 2027. Under SB 53 (2025) the mineral royalty withholding rate follows the highest marginal rate: 5.65% in 2026 and 5.4% in 2027. source Public record

The guide notes that an employer with no physical presence in Montana but with employees working remotely in Montana may have withholding, filing and payment requirements.

Not confirmed: The Department's withholding page (https://revenue.mt.gov/taxes/withholding-tax) returned 403 Forbidden to a plain request; not bypassed. Electronic payment mandate: the guide describes payment options but no mandate; not confirmed. Whether a federal Form W-4 is accepted in place of Form MW-4: not stated in the guide or the MW-4. 2027 withholding tables were not yet published in the guide (V4 November 2025). Local taxes: the guide mentions no local income tax withheld by employers; not confirmed against another primary source. Convenience of the employer rule: no statute, regulation or agency statement found.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Montana gives full-year and part-year residents a nonrefundable credit for income tax paid to another state or country, figured on Form 2, Schedule III, Part II (separately for ordinary income and net long-term capital gains) and reported on Schedule III, line 1; it is not allowed if the other state or country gives Montana residents a credit for Montana tax. A part-year resident files Schedule II, where tax figured as if a resident is multiplied by the ratio of Montana source income to income from all sources; Montana taxes income received while living in Montana plus Montana source income while not, so other income from the nonresident period is kept out by allocation. Nonresidents get no credit, and Montana is a Compact member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Form 2, Schedule III, Part II, Credit for Income Taxes Paid to Another State or Country. Line: Schedule III, line 1 (total from all Parts II, line 21), included in the nonrefundable credits on Form 2, page 1, line 9. Limit: For ordinary income, the lesser of the tax paid to the other state or country (line 4), that tax times income taxed by both divided by all income sourced and taxable to the other state (line 7), or the Montana ordinary income tax times income taxed by both divided by income sourced and taxable to Montana excluding net long-term capital gains (line 9). The same three-way lesser-of is computed separately for net long-term capital gains (lines 11 to 20); line 21 adds the two. Covers: Income taxes imposed by and paid to another state or country on income taxable in Montana and derived from sources within the other state or country; the resident's share of income tax paid by an S corporation or partnership. Foreign taxes: Yes, but not when a federal foreign tax credit is claimed in the same year (Form 1116), and not if the foreign country allows a credit for taxes paid to Montana; allowed if the foreign taxes were claimed as an itemized deduction. Pass-through entity taxes: Yes: an owner of an S corporation or partnership can claim a credit for its share of income tax the entity paid to another state, including composite tax or a pass-through entity tax, if the tax is measured by and imposed on net income; franchise, license, gross receipts and gross sales taxes do not qualify. The owner's pro rata share of any federal deduction the entity took for that tax is added back on Schedule I, Part I, line 4. No credit if the other state or country allowed a credit against its tax because the same income is also taxed by Montana (MCA 15-30-2302(3)). Income earned in or sourced to Montana, such as wages for remote work performed in Montana for an out-of-state employer, does not qualify even if another state's tax was withheld. A new Part II page for each state or country. MCA 15-30-2302. source Public record

Part-year residents: income while a nonresident

Allocated or prorated Nonresidents, part-year residents and mixed residency filers figure tax on taxable income as if a resident, then apply the ratio of Montana source income to income from all sources on Schedule II. Montana taxes the income a part-year resident receives while living in Montana plus income from Montana sources when not living in Montana. Form 2, Schedule II, Tax on Montana Source Income. Line: Schedule II, line 18 (Montana source ordinary income ratio); Montana source tax carried to Form 2, page 1, line 8. source Public record

Part-year residents: credit for the period of residence

Available. A part-year resident may claim the credit for income tax paid to another state or country on an item of income included in Montana taxable income while a resident of Montana; Part II, line 5 uses the Montana source ordinary income tax from Schedule II, line 19. Mixed residency filers may claim it on income taxable to Montana as a resident. Form 2, Schedule III, Part II. source Public record

Nonresidents: reverse credit

No. The credit can be claimed only by a full-year or part-year resident; nonresidents are taxed on income from all Montana sources, prorated on Schedule II. source Public record

Multistate Tax Compact

Compact member. source Public record

Other interstate rules

• Thirty-day nonresident worker exclusion: a nonresident who earned only wages for services performed in Montana for 30 days or less and worked in more than one state need not file or pay Montana tax on that income; it does not apply to professional athletes, entertainers, per-event workers, construction workers, employees with annual salaries over $500,000, MEDIA Credit production employees, or nonresidents with other Montana source income. source Public record
• Mixed residency: a Montana resident filing jointly with a nonresident or part-year resident spouse is taxed on all of the resident's income and only the spouse's Montana source income, using Schedule II. source Public record
• Residency is decided by factors and intent, with no day count; where a person keeps a place of abode in Montana and another state with similar permanency, the Department may look at whether residency was abandoned through affirmative actions. Retirees who live in another state for part of each year are not part-year residents. source Public record

Recent and coming changes

• Jan 1, 2025 The Mixed Residency checkbox was added to the Residency Status section of Form 2 for tax year 2025, for residents filing jointly with a nonresident or part-year resident spouse. source Public record

Tax year 2025 Form 2 instructions and Schedule III. Reciprocity with North Dakota is covered in the withholding data. The MTC page cites the Compact's enactment at Mont. Code 15-1-601.

Not confirmed: Whether another state's local (city) income tax qualifies: the instructions speak of another state or country only. The instructions do not say in words that a copy of the other state's return must be attached; attach left null. Whether Montana follows UDITPA or the Compact's apportionment article was not confirmed from statute.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Corporations file Form CIT by May 15 (May 15, 2026 for calendar 2025), with an automatic six-month extension to file but not to pay. S corporations and partnerships file Form PTE by the 15th day of the third month (March 16, 2026 for calendar 2025), also with an automatic six-month extension. LLCs and corporations (profit and nonprofit) file an annual report with the Secretary of State between January 1 and April 15; the fee schedule lists $20 by April 15 and $35 after, and the Secretary of State says it waives the fee for reports filed January 1 through April 15.

Corporate return

Corporate income tax. Form CIT, Montana Corporate Income Tax Return. Due: Calendar year: on or before May 15 following the close of the calendar year (15-31-111, MCA). For tax year 2025: May 15, 2026. Fiscal years: On or before the 15th day of the 5th month following the close of the fiscal year. source Public record

Corporate extension

Automatic. Up to 6 months following the date prescribed for filing; the department may grant more time for good cause. None: no application is required. The automatic six-month extension to file is not an extension to pay; interest accrues on tax not paid by the original due date.

S corporations

Form PTE, Montana Pass-Through Entity Tax Return (S corporations and partnerships file the same form). Due: The 15th day of the third month following the close of the tax year; for calendar 2025, file and pay by March 16, 2026. For tax year 2025: Mar 16, 2026. Automatic extension of up to six months to file; it does not apply to payments. source Public record

Partnerships

Form PTE, Montana Pass-Through Entity Tax Return. Due: The 15th day of the third month following the close of the tax year; for calendar 2025, file and pay by March 16, 2026. For tax year 2025: Mar 16, 2026. Automatic extension of up to six months to file; it does not apply to payments. source Public record

Individuals

Form 2. For tax year 2025: Apr 15, 2026. File and pay by April 15, 2026; an automatic six-month extension applies to filing, not to payments. source Public record

Annual report

Filed with the Montana Secretary of State, Business Services through Secretary of State online filing (biz.sosmt.gov).

The annual report renews registration information (mailing address, registered agent, shares where applicable, principals) and is not a tax report. The Secretary of State's annual report requirement covers LLCs and corporations; the fee schedule lists a $20 renewal of registration for limited liability partnerships and a $15 certificate of renewal for limited partnerships without saying how often they are due.

Recent and coming changes

• Annual report fee waived for reports filed January 1 through April 15, per the Secretary of State's help center (the waiver is announced year by year; the published fee schedule still lists $20) source Public record

The Department of Revenue's PDFs were read from revenuefiles.mt.gov and revenue.mt.gov without a block. Form CIT's 2025 changes are to apportionment (single sales factor for tax years beginning after December 31, 2024), not due dates; no due date change for tax year 2026 was found.

Not confirmed: Which years the annual report fee waiver covers: sosmt.gov news releases on the 2025 and 2026 waivers (and a reported 2027 waiver) returned 403 to an automated read and were not read. What the November 1 (foreign) and December 1 (domestic) dates on the help center mean: they read as final dates before involuntary dissolution or revocation, but the article does not say so. LLP and LP renewal frequency and due dates: not confirmed. LLC administrative dissolution rule for a missed report: the LLC dissolution statute read (35-8-901, MCA) does not cover it.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Montana requires every tax payment of $50,000 or more to be made by electronic funds transfer (lowered from $500,000 by SB 54 in 2025; the Department's rule followed on March 21, 2026), and a paper check for that amount is treated as nonpayment. Late filing costs the greater of $50 or 5% of the tax a month up to 25%, and late payment 0.5% a month up to 12% (1.5% a month up to 15% for estimated and withholding taxes). For 2026 interest is 7% a year on individual income, estate and trust and pass-through entity taxes and on underpaid estimated tax, and 10.25% on all other taxes, both computed daily.

Interest on unpaid tax

Two rates, set each calendar year by rule. Individual income tax (the Department applies it also to estate and trust and pass-through entity taxes and to underpaid estimated tax): the federal underpayment rate for individuals under IRC 6621 for the third quarter of the preceding year. All other taxes: the bank prime rate in the Federal Reserve H.15 release for the last business day of the third quarter of the preceding year plus 3 percentage points. In each year the lower row is the individual rate and the higher row is the all other taxes rate. Refunds earn the individual rate (MCA 15-1-216(12)), which is why the refund column on the all other taxes rows shows the individual rate. A new rate applies to the whole outstanding balance, whatever the rate when the tax accrued. The 2027 rates had not been published when checked. Compounding: Simple daily interest (2026 daily rates 0.019178% and 0.028082%) from the original due date, even with an extension. MCA 15-1-216(7), (9) and (12). source Public record

When tax must be paid electronically

• All taxes: All taxes due the state must be paid by electronic funds transfer whenever the amount due is $50,000 or greater. Methods: Electronic funds transfer; the Department's website lists the electronic payment types it accepts. Each payment must include the taxpayer's name and tax ID, the type of tax, the amount of each tax and any other information needed to apply it. No enrollment stated. The Department may allow a check or other paper instrument on a written request, with substantiation, at least 30 days before the due date (one request may cover all payments for the tax year and may be renewed); requests go to P.O. Box 5805, Helena, MT 59604-5805 or DORCPM@mt.gov. Penalty for paying another way: A check, draft or similar paper instrument of $50,000 or more constitutes nonpayment and is returned; late payment penalties and interest apply until the payment is remitted by EFT. source Public record

Penalties

Late filing

Covers: Taxes, fees and other assessments under Title 15, Title 16 and Title 53, chapter 19, part 3 (not property taxes or fuel taxes collected by the Department of Transportation), including individual and corporate income tax. The greater of $50 or 5% of the tax due for each month the return or report is not filed, from the due date or extended due date until received, computed on the net tax due after withholding, estimated payments and credits. Maximum: 25% of the tax due. Minimum: $50. MCA 15-1-216(1). source Public record

Late payment

Covers: Same taxes as the late filing penalty. 0.5% a month on the unpaid tax; 1.5% a month for estimated taxes, withholding taxes, the TDD telephone fee, retail telecommunications excise tax, lodging facilities sales and use taxes and rental vehicle tax. Accrues daily from the original due date even with an extension of time to file. Maximum: 12% of the tax due (15% for the 1.5% a month taxes). The late payment penalty is separate from the late filing penalty and both may apply. The 0.5% penalty may be waived if tax and interest are paid within 30 days of the first notice, or if at least 90% of the current year tax was paid when due; the 1.5% penalty may be waived on payment within 30 days of the first notice. No late payment penalty applies if the taxpayer shows reasonable cause. MCA 15-1-216(2). source Public record

Estimated tax, individuals

Charged as interest. Interest under MCA 15-1-216: 7% a year for 2026, computed daily, on each underpaid installment from its due date to the payment date or the 15th day of the 4th month after year end, whichever is earlier. Safe harbor: At least 90% of the current year tax (less credits and withholding) or 100% of the prior year liability (prior year of 12 months with a return filed), paid in approximately equal quarterly installments; annualized installments allowed. Not required if the current year tax less withholding and credits is under $500, if there was no liability for a prior 12-month year, for casualty or disaster found to be good cause, or for the year a person retired after age 62 or became disabled and the following year. Farmers and ranchers (at least 66 2/3% of gross income) are excepted. source Public record

Estimated tax, corporations

Safe harbor: Required if annual estimated tax is $5,000 or more; each installment is 25% of the lesser of 80% of the tax shown on the current year return or 100% of the tax shown on the prior year return (12-month year with a return filed). source Public record

Penalty relief

Automatic waiver of the late payment penalty when the entire tax and interest are paid within 30 days of a notice. Otherwise a waiver of penalty may be requested in writing for reasonable cause (ordinary business care but still unable to meet the deadline), on Form APLS101F, Request for Informal Review, or by letter, by mail to Montana Department of Revenue, PO Box 7149, Helena, MT 59604-7149 or email to DORObjections@mt.gov. How: Form APLS101F, Request for Informal Review, or a written request. source Public record

Other penalties

• Substantial understatement. 20% of the understatement; for individual income tax the understatement must exceed the greater of 10% of the tax required or $3,000. source Public record
• Purposely or knowingly failing to file, or not filing within 60 days of a written notice. 15% of the tax due for each month or fraction, up to 75%; $1,000 for a pass-through entity return. source Public record
• Fraudulent return or credit claim. 75% of the tax due (or credit claimed) attributable to the fraudulent amount. source Public record
• Frivolous return. $2,500. source Public record
• Forms W-2 not filed within 30 days of the first delinquency notice. $50 for each Form W-2, minimum $250; waived if filed within 30 days of the first notice. source Public record
• Paper payment of $50,000 or more. Treated as nonpayment and returned; late payment penalty and interest run until paid by EFT. source Public record

Recent and coming changes

• SB 54 (2025) lowered the mandatory EFT threshold in MCA 15-1-802 from $500,000 to $50,000. source Public record
• Mar 21, 2026 ARM 42.5.201 amended to the $50,000 EFT threshold, with a written process for alternative payment requests, and ARM 42.5.213 repealed (MAR Notice No. 2026-476). source Public record

The employer guide states withholding interest at 10.25% a year (0.0281% daily) and the 1.5% a month late payment penalty up to 15%. The rate table on the Department page lists 2025 at 8.00% (individual and related) and 11.00% (all other); the 2025 refund figure for all other taxes is inferred from MCA 15-1-216(12) as the individual rate.

Not confirmed: 2027 interest rates: not yet published by the Department as of 2026-11-04 (they follow the third quarter 2026 federal underpayment rate and prime rate). SB 54 effective date not read (chapter 11, Laws of 2025). Corporate estimated tax: whether the shortfall is charged as interest or a penalty, and at which rate, was not read (MCA 15-31-510 not fetched). Underpayment of estimated tax forms (individual and corporate) not confirmed. Dishonored payment penalty: not found. No first-time abatement policy found.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Montana follows IRS disaster relief by standing Department of Revenue policy: the Department says it provides similar filing, reporting and payment extensions as the IRS, under a statute letting it extend filing dates and waive interest and penalties for up to a year for a federally declared disaster. Relief has covered individual and business returns and payments, estimated payments, withholding and pass-through returns. It is not applied automatically: taxpayers claim it by letter or Form APLS101F stating they qualify under the IRS declaration.

When the IRS postpones deadlines

Follows IRS postponements automatically, for some or all taxes Standing policy: "The Montana Department of Revenue provides similar filing, reporting, and payment extensions as the Internal Revenue Service for individuals and businesses impacted by a natural disaster." MCA 15-30-2604(1)(b)(ii): "The department may extend filing dates and defer or waive interest, penalties, and other effects of late filing for a period not exceeding 1 year for taxpayers affected by a federally declared disaster or a terroristic or military action recognized for federal tax purposes under 26 U.S.C. 7508A." The Department also posts a notice for some events (for example Aug. 4, 2026 for the Fort Peck and Crow reservations). Taxpayers who lived or operated a business in a federal disaster area during the disaster, or whose records were lost because their accountant or other third party was in a federal disaster area. The statute covers federally declared disasters and actions recognized under 26 U.S.C. 7508A. MCA 15-30-2604(1)(b)(ii); Montana Department of Revenue, Natural Disaster Income Tax Extension. source Public record

Taxes covered

Individual and business filing and payment requirements, as stated in the 2026 notice: quarterly estimated payments, withholding taxes due in the relief period, and income tax and pass-through returns filed on extension. In 2022 the relief also covered the Form PTE. The statute cited is in the individual income tax chapter. Not covered: Not stated. source Public record

State-declared disasters

The Department says: "If the governor or president declares a disaster and you are affected, you may be eligible for an income tax filing extension." The eligibility list on the same page refers only to federal disaster areas; no relief for a governor-only declaration was found. source Public record

How to get relief

By request. After filing the Montana return for the affected year, submit an objection: Form APLS101F, or a statement giving the date and type of disaster, the tax years, the tax type, the tax ID or Montana account number and contact details, by email to DORObjections@mt.gov or by mail to DOR Objections, P.O. Box 7149, Helena, MT 59604-7149. A taxpayer who has received a bill may still request the extension. Event notices say to send a letter or Form APLS101F stating eligibility under the IRS declaration. Penalties: MCA 15-30-2604(1)(b)(ii) lets the Department defer or waive interest, penalties and other effects of late filing for up to one year. source Public record

Where relief is posted

Natural Disaster Income Tax Extension

Other disaster tax rules

• Property tax: dwellings, other improvements, manufactured homes and business equipment partly or totally destroyed by a natural disaster may get a reduced taxable value, prorated by the days in the tax year the property was unsuitable for its previous use. source Public record

The Department's standing page and the statute are permissive and the Department still posts event notices (for example https://news.mt.gov/Governors-Office/Governor-Gianforte-Extends-Tax-Deadline-for-Montanans-Impacted-by-Flooding in 2022 and https://revenue.mt.gov/news/recent-news/fort-peck-crow-tax-relief in 2026), so check for a notice for each event.

Not confirmed: No Department notice was found for the IRS postponement for the December 2025 statewide storms and flooding (federal deadline May 1, 2026). A parallel statute for corporate income tax and any administrative rule were not checked. Since when the standing policy has applied was not found.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $10.8B; Individual income tax payments and SECA tax $3.7B; Business income taxes $269M; Estate and trust income tax $109M; Estate tax $73M; Excise taxes $23M; Unemployment insurance tax $21M; Gift tax $2.1M; Railroad retirement tax $0.3M. source Public record

Filers moving in and out, 2022 to 2023

21,390 returns (35,226 people) with $1.7B of income moved in from other states; 18,294 returns (29,894 people) with $1.2B moved out, a net gain of $0.5B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Montana Department of Labor and Industry, Employment Standards Division

Montana's minimum wage is $10.85 an hour from January 1, 2026 and rises to $11.20 on January 1, 2027. The rate is indexed each year to the August to August change in the national CPI-U, rounded to the nearest 5 cents and set by September 30, under 39-3-409 MCA as amended by Initiative 151 (2006). Montana allows no tip credit, so tipped workers get the full minimum wage; a business not covered by the federal FLSA with gross annual sales of $110,000 or less may pay $4.00.

Rate

$10.85 from Jan 1, 2026 Department notice dated September 23, 2025 (CPI increase 2.92% on $10.55).
$11.20 from Jan 1, 2027 Department notice dated October 7, 2026 (CPI increase 3.40% on $10.85). source Public record

How it is set

Indexed: Consumer Price Index, U.S. city average, all urban consumers, all items: increase from August of the preceding year to August of the calculation year, rounded to the nearest five cents; no change if there is no increase. Announced: By September 30 each year, effective the following January 1 39-3-409 MCA (amended by Initiative Measure 151, approved November 7, 2006) source Public record

Other rates

• Businesses not covered by the federal Fair Labor Standards Act with gross annual sales of $110,000 or less (an individual employee covered by the FLSA must still get the higher of the federal or Montana minimum): $4.00 (2026) source Public record
• Same small business rate: $4.00 (2027) source Public record

Tipped employees

2026: cash wage $10.85, tip credit $0.00 No tip credit allowed: the minimum wage excludes the value of tips.
2027: cash wage $11.20, tip credit $0.00 No tip credit allowed. source Public record

Youth and training wages

No training wage is allowed under Montana's wage and hour laws. source Public record

Local minimum wages

Not allowed: state law preempts them source Public record

Poster

Montana Wage and Hour Poster (the Department calls it optional and recommended)

Recent and coming changes

• Jan 1, 2027 Indexed increase to $11.20 an hour, announced in the Department's notice of October 7, 2026. source Public record

The statute requires the adjustment by September 30; the 2027 notice is dated October 7, 2026. Meal credits are also not allowed. No state exempt salary threshold above the federal level was found. Under 7-1-111(23) MCA a local government unit with self-government powers may not require an employer other than itself to provide a wage or employment benefit not required by state or federal law.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. No program

Montana has no state paid family and medical leave or temporary disability insurance program funded by payroll contributions, so there is no 2026 or 2027 contribution rate, wage base, employer or employee share, or separate report. No voluntary state program was found. The Department of Labor and Industry says state law does not require private employers to provide sick leave or paid time off.

The Department of Labor and Industry's wage and hour FAQ says private sector sick leave and paid time off are employer benefits and that "There is no requirement in state law to provide these benefits." Its guidance on pregnant employees says parental leave for fathers and adoptive parents is not required by state law except for State of Montana employees.

Not confirmed: No Montana agency page or statute found says in words that Montana has no paid family and medical leave or temporary disability insurance program; "none" rests on the U.S. Department of Labor Women's Bureau count and map (map updated September 2023), the site's own taxids research, and no program found in this run. Not checked in the Montana insurance code: whether Montana has a law letting insurers sell private paid family leave insurance (for example as a rider to group disability policies, as Virginia allows). Secondary summaries seen in search results name other states for such laws, not Montana. Montana Legislature 2025 session bills on paid family leave were not found by search and not checked bill by bill.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. No paid sick leave law

Montana does not require private employers to give paid sick leave or paid time off, and self-governing local governments may not require employers to give a wage or employment benefit that state or federal law does not require. Montana has no state family and medical leave law for private employers beyond the federal FMLA, but Montana's maternity leave law (49-2-310, MCA) requires a reasonable leave of absence for pregnancy at employers of one or more persons. Vacation that has been earned under the employer's policy is wages and must be paid at separation, and use it or lose it policies are not permitted.

Paid sick leave

No state law requires private employers to give paid sick leave.

Local laws: A local government unit with self-government powers may not require an employer other than itself to provide an employee or class of employees with a wage or employment benefit that is not required by state or federal law, and may not exercise any power that applies to or affects Title 39 (labor) except as a public employer of its own employees. (7-1-111(2) and (23), MCA) source Public record

Family and medical leave

Montana has no state family and medical leave law for private employers and relies on the federal FMLA. Montana's maternity leave law (49-2-310 and 49-2-311, MCA) requires a reasonable leave of absence for pregnancy with reinstatement; it is listed under other leave.

Vacation and PTO at the end of employment

Must be paid out State law does not require private employers to provide vacation, but once vacation has been earned under the employer's policy it is wages, due and payable like regular wages, including at termination (Attorney General Opinion 56, Volume 23). Caps on the maximum accumulation are allowed, which stop further accrual until time is used. PTO and sick leave payout follows the employer's policy. (Attorney General Opinion 56, Volume 23, as applied in the Department of Labor and Industry Wage and Hour FAQ) source Public record

"Use it or lose it" policies: barred.

Other leave the law requires

Recent and coming changes

• Oct 1, 2025 New protection for volunteer emergency services providers (39-2-308, MCA, enacted as Ch. 135, Laws of 2025): employees already serving had to give written notice within 30 days of October 1, 2025. in effect source Public record

What was checked: Checked: the Department of Labor and Industry Wage and Hour FAQ and MCA 2025 sections 7-1-111, 49-2-101, 49-2-310, 49-2-311, 10-1-1003, 10-1-1006, 10-1-1007, 39-2-104 and 39-2-308 on mca.legmt.gov. The Department's FAQ says private sector sick leave, PTO and severance are benefits with no state requirement, and that holiday pay is at the employer's discretion. No Montana statute requiring private employers to give time off to vote, jury duty leave, domestic violence or crime victim leave, bereavement, school activity or donation leave was found; Montana has no state paid family leave insurance program (see the paid leave page). The Legislature meets in odd-numbered years, so there was no 2026 regular session.

Not confirmed: The 2025 effective date of 39-2-308, MCA is inferred from the October 1, 2025 notice date in the statute; the session law effective date clause was not read. No search was spent on Montana; jury, voting and victim leave statutes were looked for only through one government index search, so a statute outside those results may have been missed. The Department's maternity leave guidance page (on reasonable leave, typically six to eight weeks after a normal delivery) was seen in earlier research but its current URL was not found, so it is not cited.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Montana has no general sales tax, so there is no state sales tax permit, remote seller threshold or marketplace collection for sales of goods. Resort communities and resort areas may levy a local resort tax, and lodging is subject to a combined 8% state lodging facility sales and use tax.

Local taxes

Yes, collected by the localities. Resort tax: voters in a resort community or resort area may impose a tax of up to 3%, plus up to 1% more for infrastructure, on goods and services sold by lodging, restaurants and food service, bars, destination ski resorts and recreation facilities, and on luxuries (MCA 7-6-1501 to 7-6-1503). source Public record

Streamlined Sales Tax

Not a member source Public record

Recent and coming changes

• MCA 7-6-1503 amended (Ch. 425, L. 2025): a resort community above the population limit in 7-6-1501 may levy the additional 1% infrastructure resort tax only if it was established before January 1, 2025. source Public record

The Department of Revenue says Montana "does not have a general-use sales tax" and has no sales tax exemption certificate; a Montana business buying for resale out of state may use the Montana Business Registry Resale Certificate, which other states may accept but are not required to (https://revenue.mt.gov/taxes/general-sales-tax). Lodging accommodations collect a combined 8% lodging facility sales and use tax (4% sales, 4% use) and need a seller's permit (https://revenue.mt.gov/taxes/miscellaneous/lodging-facility).

Not confirmed: No state list of resort communities or their current resort tax rates was read. MCA 7-6-1502 delegates the tax to each resort community's voters and municipality; who collects it was not confirmed, so administration is recorded as local.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

No Montana statute was found that allows, limits or bars a private business adding a surcharge for credit card payments. A 2025 bill, SB 528, would have allowed credit card transaction fees of up to 3% with disclosure before the transaction, but it is not in the 2025 Montana Code Annotated. Montana has no general sales tax.

The rule

No state law on credit card surcharges by private sellers was found.

Cash discounts

No state law found.

Sales tax on the surcharge

No state sales tax Montana has no general sales tax (see the site's Montana sales tax page); local resort taxes and the state lodging facility tax are separate taxes, and no guidance on card surcharges under them was checked.

What was checked: SB 528 (2025, second reading version SB0528.2) would have let a landlord, property manager, merchant, vendor, creditor or other party charge a credit card transaction fee of not more than 3% of the transaction or as provided by contract, with clear disclosure before the transaction is completed, and was to be codified in Title 31, chapter 2, part 1. The 2025 MCA section list for Title 31, chapter 2, part 1 has only 31-2-101 to 31-2-106, so it was not enacted; Montana's next regular session is 2027. The SB0528.2 text read was a copy hosted by Montana Free Press, not the Legislature. Checked the 2025 MCA part lists for Title 30, chapter 14 (unfair trade practices and consumer protection) and Title 31, chapter 1 (credit transactions), with no part on card surcharges. Local governments may accept payment of taxes and fees by credit, debit or charge card (MCA 7-6-617).

Not confirmed: SB 528 (2025) final status and votes on the Legislature's bill site (bills.legmt.gov is a script-driven page and was not read): https://bills.legmt.gov/ SB 528 text on the Legislature's own site (the copy read was hosted by Montana Free Press): https://projects.montanafreepress.org/capitol-tracker-2025/bill-texts/SB-528/SB0528_2.pdf A 2021 draft, LC 0350, on card transaction fees up to 3% appeared in searches; its archive.legmt.gov page returned 404.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Montana Pass-Through Entity Tax (PTET)

Partnerships and S corporations can elect each year, through a designated representative, on a timely filed Form PTE no later than its extended due date; the election is irrevocable for the year. The rate is the top individual rate (5.9% for 2025, 5.65% for 2026, 5.4% for 2027) on the Montana-source share of affected owners (individuals, estates, trusts and pass-through entities they own), with an optional election to tax resident owners on 100% of their share; C corporation and tax-exempt owners are outside it. Owners claim a refundable credit for their share.

Law

Mont. Code Ann. §§ 15-30-3325 to 15-30-3328. Senate Bill 554 (2023), Ch. 702, L. 2023. First tax year 2023. source Public record

Who can elect

Partnerships and S corporations. An entity with no Montana business activity but with Montana resident owners may also elect. No owner restriction on electing. The tax covers affected owners: individuals, estates, trusts, and pass-through entities owned directly or indirectly by individuals, estates and trusts. The Montana-source share of C corporations and tax-exempt entities (and disregarded entities owned by a partnership, a corporation or an undisclosed person) is not subject to PTET. An owner that is itself an electing pass-through entity claims its share of a lower-tier entity's PTET as a refundable credit against its own PTET or other entity-level taxes; a non-electing owner entity allocates the credit to its owners and may claim the remainder as an overpayment. A PTE cannot make estimated payments for another PTE. source Public record

Election

On the entity's Form PTE: mark the PTET box on page 1 and complete the Pass-Through Entity Tax Authorized Representative section; mark the Resident PTET box as well to tax resident owners on 100% of their share. The matching box must be marked on affected owners' Schedules K-1. A Montana pass-through entity representative designated by the entity, who has sole authority to act for the entity on the PTET; direct and indirect owners are bound. Deadline: No later than the due date of the return including extensions; an election on a return received after the extended due date is not valid and is reversed. Made each year. No. The election is irrevocable for the year it is made. source Public record

Rate

2027: 5.4% Same base.
2026: 5.65% Same base; the top individual rate falls under House Bill 337 (2025).
2025: 5.9% Affected owners' distributive share of Montana-source income (apportioned under the Multistate Tax Compact), or, with the resident election, 100% of resident owners' share regardless of apportionment. The Department warns S corporations with resident and nonresident owners that the resident election may create a second class of stock. source Public record

Estimated payments

Quarterly estimates are required if the PTE elects and the estimated tax owed, after flow-through payments and prior overpayments, is more than $500. Not required in the first year of the election, if the prior year's PTET was zero, if the current liability after PTET credits and withholding is under $500, if no Form PTE was required the prior year, or if at least two-thirds of gross income is from farming or ranching. Each installment is the lesser of one quarter of 100% of the prior year's tax or one quarter of 90% of the current year's tax (annualization allowed). Underpayment interest applies, but not in the first year of the election. 15th day of the 4th, 6th and 9th months of the tax year and the 15th day of the 1st month after it ends (April 15, June 15, September 15 and January 15 for calendar year filers). source Public record

Return

Form PTE (Montana Pass-Through Entity Tax Return), with Montana Schedules K-1. Due March 16, 2026 for tax year 2025 (the 15th day of the third month after the close of the tax year for fiscal filers). The PTET is paid by the return's due date. Automatic six-month extension to file; it does not extend the time to pay. source Public record

Owner credit

Credit. An owner that is not a pass-through entity claims its share of the PTET as a refundable credit against Montana income tax. Other Montana income tax credits cannot offset the PTET; they pass to owners to claim on Form 2 or Form FID-3. Yes. A nonresident owner need not file a Montana return for a year in which all of the owner's Montana-source income is subject to the PTET. Credit for other states' PTET: Yes. Resident individual, estate and trust owners may claim the credit for income taxes paid to another state, including a payment of another state's PTET (Form 2, Schedule III, Part II for tax years after 2023; Form FID-3, Schedule III for estates and trusts). No list of states is given. source Public record

Recent and coming changes

• Jan 1, 2024 Rate fell from 6.75% (2023) to 5.9% (2024) as the top individual rate dropped. source Public record
• Jan 1, 2026 House Bill 337 (2025) lowered the top individual rate, so the PTET rate is 5.65% for tax year 2026 and 5.4% for tax year 2027. source Public record

The PTET statute has no sunset and no tie to the federal SALT cap in the text read. No change made because of Public Law 119-21 was found.

Not confirmed: The 2026 Form PTE instructions were not yet published at the Department's booklet page (it lists 2021 to 2025), so the 2026 and 2027 rates rest on the 2025 booklet's description of House Bill 337. Publication 4 (V2 1/2024) predates the 2025 rate changes; its examples use 2023 rules. Whether an unused refundable credit can instead be carried forward to the next year by an individual owner was not checked. No 2025 or 2026 Montana bill responding to Public Law 119-21 was searched for.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporate income tax

Montana follows the Internal Revenue Code as amended (rolling conformity, MCA 15-30-2101 and 15-31-113), and individuals start from federal taxable income figured without the qualified business income deduction. The Department of Revenue's 2025 Form 2 instructions say the federal deductions for tips, overtime, car loan interest and seniors are included in Montana taxable income; the Legislative Fiscal Division put the individual income tax cost of the federal law at about $114.2 million a year. No Montana act responded to the federal law; business provisions carry through the federal starting point with no Montana guidance on them.

Follows the Code

Rolling: follows the Code as it changes. MCA 15-30-2101(14) (individual); MCA 15-31-113 (corporate)
The individual definition reads the Code of 1986, as amended, or as it may be labeled or further amended; the corporate section refers to the Code in effect for the taxable year. source Public record

Starting point

Individuals: federal taxable income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

None yet. Years: 2025 and later (automatic through rolling conformity)
No Montana act adopted or rejected any part of Public Law 119-21. The Department updated Form 2 lines 1 and 2 for the federal changes. A Legislative Fiscal Division memo of September 8, 2025 estimated the annual individual income tax effect at $114.2 million (largest items: overtime $37.0 million, seniors $35.6 million). source Public record

Provision by provision

Other differences

• The federal qualified business income deduction is not allowed: federal taxable income is figured without it for Montana purposes. source Public record
• State income taxes in federal itemized deductions, now under the higher federal state and local tax cap, are added back on Schedule I, line 4, only to the extent they do not reduce the deduction below the federal standard deduction. source Public record
• The federal charitable deduction for people who do not itemize, from 2026, is estimated by the Legislative Fiscal Division to cost Montana $7.5 million a year. source Public record

Guidance from the state

• 2025 Montana Form 2 Instructions (What's New: lines 1 and 2 updated for the One Big Beautiful Bill; Schedule 1-A deductions)
• Sep 8, 2025 Legislative Fiscal Division, H.R.1 and other Federal Actions: Impacts to Montana's Finances

Corporations start from the taxable income on line 28 of federal Form 1120, per the 2025 Form CIT instructions. The Legislative Fiscal Division's estimates cover individual income tax only.

Not confirmed: No Department of Revenue statement on bonus depreciation, section 179, section 174A or section 163(j) under the 2025 federal law was found; those rest on rolling conformity. Not checked: any interim committee bill draft on conformity for the next legislative session.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

Montana has no state law requiring employers to put pay in job postings or to give applicants a pay range. Under MCA 39-3-203, an employer must, on the employee's written demand before work begins, tell the employee the rate of wages and the paydays, in writing or by a notice posted in a conspicuous place; employers with a collective bargaining agreement covering wages and employers in agriculture or stockraising are excluded. No city or county ordinance requiring pay in postings was found.

Salary history ban: No. No salary history provision was found in MCA 49-2-303 (Montana Human Rights Act, employment discrimination), 39-3-104 (equal pay) or 39-3-201 to 39-3-206. source Public record

What was checked: Checked the Montana Code Annotated 2025 on the Legislature's site: 39-3-104, which makes it unlawful for the state, local governments, school districts or any private employer to pay women less than men for equivalent service (a misdemeanor, fine of $25 to $500 per offense), with no posting duty; 39-3-201 to 39-3-206 (wage payment); and 49-2-303 (Human Rights Act, discrimination in employment), which contains no salary or disclosure provision. The Department of Labor and Industry's Labor Standards pages describe the Wage Payment Act, minimum wage and overtime law and child labor law, and list no pay transparency topic. The site counts a disclosure law only where it requires a pay range or scale for a position; a rule that the employer state an employee's own rate of pay, as here, is listed as other.

Not confirmed: A 2025 bill, SB 313, captioned as revising laws on wage transparency, is reported by bill trackers to have died in process; its text and history were not read on the Legislature's bill system (bills.legmt.gov is a script-only page). No Montana bill list for 2025 or 2026 was read on the Legislature's site, so the absence of a pending bill rests on web searches only. Department of Labor and Industry guidance specific to 39-3-203 was not found on the Wage Payment Act page read. Local ordinances: no city code was read (for example Missoula, Bozeman, Helena, Billings). Web searches turned up no Montana ordinance on pay in postings or salary history; not confirmed from the codes. Public employer rules (state government job posting practices under the state pay plan) were not researched.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Montana Department of Revenue

Representatives are appointed on Form POA or electronically in the TransAction Portal, and the Department accepts the federal 2848 if its tax matters section names Montana, the tax type, the form number and the years. Montana does not license paid preparers and no individual e-file mandate for preparers was found; corporations with more than $750,000 in gross receipts must e-file.

Power of attorney

Form POA, Power of Attorney and Declaration of Representative (V6 10/2026). Attorneys, CPAs, IRS enrolled agents, accountants or other tax professionals, officers, family members or others, each declaring a role in Part VII. Specific tax matters and years, or all; three levels: information only, representation, or decision-making (including settlements and appeals). Spouses each file a separate form. In TAP (taxpayer grants access, or the representative submits with a taxpayer-signed authorization uploaded), or the PDF by fax to (406) 444-7723 or mail to Montana Department of Revenue, Helena, MT 59604-5805. Processing: An accurate form can be processed within one business day. Without an end date or event, it expires after 5 years and a new one must be filed. form source Public record

Federal Form 2848

Accepted with conditions Section 3 (Tax Matters) of the 2848 must specify Montana, the tax type, the tax form number and the years or periods. source Public record

Information only

Form POA with the Information Only level. The representative receives only the information specified, with no representation. On the return: Form 2 Third-Party Designee section: lets the Department discuss that year's Form 2 with the paid preparer or another person (missing information, processing and refund status, math error and offset notices); it lasts one year from the return's due date. source Public record

Preparer registration

No program found

Preparer ID on returns

No state number; the paid preparer's PTIN must be reported on Form 2. PTIN: required. source Public record

E-file mandate for preparers

No preparer-based mandate found. Corporations with more than $750,000 in gross receipts in a tax period must e-file Form CIT for tax periods beginning after December 31, 2022, and partnerships with more than 100 partners must e-file. Client opt-out: Form CWR, Corporation E-File Waiver Request, filed with the paper return (rejected return, no software, or hardship). source Public record

Transcripts and account records

Form RTI with proof of signature (such as a driver's license copy), by mail to P.O. Box 5805, Helena, MT 59604-5805, fax to (406) 444-0750, or the Montana File Transfer Service. Form RTI, Request for Copies of Tax Information (V7 5/2026). Who can ask: The taxpayer, or someone else with a Form POA from the taxpayer. Tax returns (most Form 2 line items with schedules), account status (payments, penalty and interest assessments), W-2, 1099 and 1098 data, and verification of nonfiling. Returns are kept five years; current year information may take six months to be available. Online for representatives: No online transcript feature was found; requests go on Form RTI. request source Public record

Online access for professionals

TransAction Portal (TAP). Representatives can submit POA requests for clients, withdraw from a client, and see the taxpayers they represent; third-party access gives the preparer access to the client's tax accounts. The preparer needs a TAP account; the client grants access with Grant Third Party Account Access in TAP, or a POA is approved. source Public record

Practitioner line

POA submissions 406-444-4457 or DORE-Services@mt.gov; general 406-444-6900. source Public record

Recent and coming changes

• TAP POA process updated: third-party representatives can now submit POA requests for taxpayers and track the taxpayers they represent; Form POA revised (V6 10/2026). source Public record
• Form RTI Request for Copies of Tax Information revised (V7 5/2026). source Public record

No preparer licensing program and no individual e-file mandate for preparers were found on the Department's POA, records and Form 2 pages; the 2025 Form 2 instructions encourage e-filing without requiring it.

Not confirmed: Preparer registration recorded as false on the absence of any rule in the Department's materials; no source states it. Form RTI fee and turnaround not stated. No dedicated practitioner hotline found beyond the POA submissions line.

Rules for tax professionals in every state

Federal tax data sharing

14 IRS data-sharing agreements with agencies in Montana, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Montana Department of Labor & Industry, Unemployment Insurance Division source Public record. How the IRS shares tax data with the states

Know something about Montana's systems, have a contract document, or had trouble with one of these portals? Send it in.