What is a Tax Certificate?
A Tax Certificate verifies that the entity has paid all taxes currently due and filed all required Montana tax returns, including through the entity’s final year of existence in Montana.
After confirming your compliance with relevant laws and requirements, we will send you a Tax Certificate affirming your status with the department.
File your request on our TransAction Portal (TAP). Instructions for submitting a Tax Certificate Request can be found here.
There is no charge to request a Tax Certificate from the Montana Department of Revenue.
Prior to requesting a Tax Certificate, submit any missing tax returns and make any outstanding payments.
We will deny your request if you:
- do not have a tax account with the department,
- have not filed your tax returns,
- have not paid your taxes.
- Your Montana Secretary of State Filing Number
- The Montana Secretary of State Filing Number is on all correspondence issued by the Montana Secretary of State and begins with a letter. Enter the entity name and Filing Number exactly as it appears in your registration. The Filing Number begins with an alpha character followed by 6- or 7-digits (Ex: C123456). The number can also be found at https://biz.sosmt.gov/search/business
- The Federal Employer Identification Number (FEIN) or Social Security Number (SSN) that identifies your entity.
- If another entity is filing and paying Montana business and income taxes on your behalf, you will need the Federal Employer Identification Number (FEIN) or Social Security Number (SSN) that identifies the other entity.
- If your entity is a C Corporation that is either filing as a combined group or merging or consolidating, you must include an Assumption of Montana Tax Liability (Form ATL).
If your request is approved, we will send the Tax Certificate to the email address provided in the request with instructions to retrieve it. Please remember to check your junk/spam mail.
If you need to submit your Tax Certificate to the Montana Secretary of State, you can upload it electronically at biz.sosmt.gov.
Your Tax Certificate will expire six months from the date on the Certificate. If you are required to send a Tax Certificate to the Montana Secretary of State, you must do so within six months.
When will I receive my Tax Certificate?
You will receive your Tax Certificate as soon as it is processed by the department. The department’s goal is to process requests within 30 days. Processing time depends on:
- Your compliance with Montana laws and requirements
- If additional information is required
Frequently Asked Questions
What are the different reasons for requesting a Tax Certificate?
Entering the reason for requesting a tax certificate helps us make sure we have all the information we need to process your request.
- If your entity will no longer be doing business in Montana and you would like to withdraw or dissolve with the Secretary of State, select “Voluntarily withdrawing or dissolving with the Secretary of State”
- To reinstate your entity with the Secretary of State after being involuntarily dissolved for non-compliance with Secretary of State regulations, select “Reinstating with the Secretary of State after involuntary dissolution, suspension, or forfeiture of corporate powers”
- To reinstate your entity with the Secretary of State when your entity has been suspended or forfeited the right to do business in Montana because of non-compliance with the Department of Revenue, select “Reinstating with the Secretary of State after involuntary dissolution, suspension, or forfeiture of corporate powers”
- To request a Tax Certificate to inform outside parties, such as financial institutions, the entity has no outstanding tax obligation, select “Verifying the entity’s filing and payment requirements are current and the entity is in good standing”
- To verify the entity has filed all tax returns, including a final tax return, with the Department of Revenue, select “Verifying the entity’s final return was filed and all taxes have been paid for tax clearance purposes”
When should I request a Tax Certificate for “Voluntarily withdrawing or dissolving with Secretary of State” versus “Verify the entity’s final return was filed and all taxes have been paid for tax clearance purposes?"
Generally, selecting “Voluntary withdrawing or dissolving with the Secretary of State” is sufficient to dissolve or withdraw the entity from the State of Montana and the Tax Clearance Certificate is not needed.
However, some situations will require a Tax Clearance certificate, which will require a marked final return to be approved.
If you are a subsidiary that files as part of a combined group, we cannot issue a Tax Clearance Certificate until a final return is filed for the entire combined group. It may be more efficient to request to “Voluntarily withdrawing or dissolving with the Secretary of State.”
My entity is applying for or making changes to an alcohol beverage license, do I submit a Tax Certificate request?
No, you will need to submit the form, Alcoholic Beverage Control Division to Disclose Tax Information (Form LIQ-AUTH).
My entity is applying for, making changes to, or renewing a cannabis license, do I submit a Tax Certificate request?
No, all compliance checks will be processed through the Business Application process, submitted through our TransAction Portal.
Why was my Tax Certificate Request denied?
Some reasons your Tax Certificate may have been denied include:
- The ID you entered on your request does not match any registered ID with the Department of Revenue.
- Our records show that you have missing tax return(s).
- You have an outstanding balance owed to the State of Montana.
- When required, you did not attach an Assumption of Tax Liability (Form ATL) to your Tax Certificate Request and it is necessary to process your request.
- Our records show that your final return has not been filed or marked as final.
Submit a new Tax Certificate Request once all returns are filed and outstanding payments are made.
If you have additional questions, please contact the Department of Revenue at (406) 444-6900.
I received a notification that my Tax Certificate Request was denied, because the ID does not match any registered ID with the Department of Revenue. What should I do?
- Verify that you entered the correct ID for your entity, (either the Federal Employer Id Number (FEIN) or Social Security Number (SSN)).
- If your entity is filing and paying under a different FEIN or SSN, verify that you entered the correct ID used on the entity’s tax return, to answer the request question “Is your entity filing and paying Montana business and income taxes under a different FEIN or SSN?”
- Register your entity with the Department of Revenue at https://tap.dor.mt.gov.
About Individuals doing business through a Sole Proprietorship or a Single Member Limited Liability Companies (SMLLC)
My business is a sole proprietorship and I file a Federal Form 1040, Schedule C for my business. What ID number should I use?
If your business is a sole proprietorship reporting on a Federal Form 1040, Schedule C, submit a Tax Certificate request using your Social Security Number (SSN).
My business is a SMLLC, and I file a Federal Form 1040, Schedule C for my business. How do I request a Tax Certificate for my entity?
If you are doing business in Montana through an SMLLC reported on a Federal Form 1040, Schedule C, submit a Tax Certificate request using your Social Security Number (SSN).
My business is a sole proprietorship or an SMLLC and does not have a FEIN, can I still request a Tax Certificate?
Yes, you can request a Tax Certificate by entering only your Social Security Number (SSN) as the ID.
My business is a sole proprietorship or an SMLLC with a FEIN number, can I use that FEIN as my business ID number?
Yes, but you must also enter your Social Security Number (SSN) in reply to the question “Is your entity filing and paying Montana business and income taxes under a different FEIN or SSN?”
About disregarded entities owned by another business entity
The entity in need of a Tax Certificate is a SMLLC owned by a partnership or a corporation. How do I request a Tax Certificate for that entity?
Submit a Tax Certificate request that includes the SMLLC’s FEIN and SOS ID as well as the FEIN of the partnership or corporation under the question, “Is your entity filing and paying Montana business and income taxes under a different FEIN or SSN?”
The entity in need of a Tax Certificate is a Qualified Subchapter S Subsidiary of an S corporation. How do I request a Tax Certificate for that entity?
Submit a Tax Certificate request that includes the Qualified Subchapter S Subsidiary’s FEIN and SOS ID as well as the S corporation’s FEIN under the question, “Is your entity filing and paying Montana business and income taxes under a different FEIN or SSN?”
About limited liability companies created solely to hold assets
The entity in need of a Tax Certificate is an LLC created solely to hold an asset and does not file returns. Can I request a Tax Certificate?
No. We do not issue tax certificates to SMLLCs created solely to hold an asset.