Residents impacted by recent flooding in Carbon, Flathead, Park, Stillwater, Sweet Grass, Treasure, and Yellowstone counties have until October 17, 2022, to file various individual and business tax returns and make tax payments.
“As we recover and rebuild together, we need to do all we can to help our neighbors focus on what matters most and get back on their feet as soon as possible,” Gov. Gianforte said. “Extending the filing deadline will help provide much-needed relief to Montanans in our impacted communities.”
This relief applies to both individual and business taxpayers’ filing and payment requirements, including quarterly estimated payments due June 15 and September 15, withholding taxes due between June 10, 2022 and June 27, 2022, and 2021 pass-through returns being filed on extension.
Impacted taxpayers can file the 2021 Form PTE through October 17, 2022, without penalty. Individual income tax returns have an automatic extension until October 17, 2022.
To claim extension relief, taxpayers can either send the Department of Revenue a letter or file Form APLS101F stating they are eligible for relief under the IRS declaration.
Montana law permits the Department of Revenue to follow the IRS for disaster-related relief and allow similar relief for delays in reporting, filing, or paying taxes due to a federally declared disaster. For more information about the declaration, visit the IRS’s website.