Montana business compliance calendar: annual report, taxes, employer filings

Montana business compliance calendar

What Montana asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.

Registration and franchise filings

Entity	Filing	Fee	If missed
Corporations	Annual report, by April 15 each year, with the Montana Secretary of State	$20	$15 late fee; involuntary dissolution after December 1
LLCs	Annual report, by April 15 each year, with the Montana Secretary of State	$20	$15 late fee; involuntary dissolution after December 1
Partnerships	Annual report, by April 15 each year, with the Montana Secretary of State	$20	$15 late fee; involuntary dissolution after December 1
Nonprofits	Annual report, by April 15 each year, with the Montana Secretary of State	$15, waived for the 2024 and 2025 reports	$15 late fee; involuntary dissolution after December 1

Taxes and employers

Corporate income tax: Yes. C corporations file a Montana return by the 15th day of the fourth month after the year ends, with the Montana Department of Revenue.
Personal income tax: Yes. S corporations and partnerships file a Montana information return, and employers withhold state income tax.
Employers: Register for unemployment insurance and file wage reports every quarter. Reconcile income tax withholding after year end.
Sources: Montana Secretary of State, Montana Department of Revenue

All Montana rules in the pack

Montana annual reportby April 15 each year
Montana annual reportby April 15 each year
Montana annual reportby April 15 each year
Montana nonprofit annual reportby April 15 each year
Montana charitable solicitation registration: not requiredwith no fixed date
Montana corporate income tax returnby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year)
Montana corporate estimated tax paymenton the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year)
Montana pass through entity returnby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
Montana personal income tax return with business incomeby April 15 each year
Montana unemployment insurance wage reportby the last day of the 1st month after each quarter
Montana annual withholding reconciliationby January 31 each year
Montana sales tax: no state sales taxwith no fixed date

Your company's compliance calendar

Three answers to start. Refine it after.

What kind of organization is it?

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.

State of formation

Employees

Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.

Where is it based? The state of the office, or of most of the people

A company based outside its state of formation is registered in both and files in both.

More about the company: other states, payroll, dates, abroad

Company name

Date registered in each other state

Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.

Who runs payroll?

Fiscal year ends in

Date of formation

Needed for states that key filings to the anniversary of formation.

Annual revenue

Some taxes start at a revenue threshold.

We pay independent contractors We offer a retirement plan (401(k), SIMPLE, SEP)

Outside the United States We hold a bank or financial account outside the US A person or company outside the US owns 25% or more of it We own 10% or more of a company outside the US We pay people or companies outside the US

Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

No account needed. Nothing is stored until you save it.