Proposal Notice MAR 42-1046 MAR 42-1046pro – pertaining to department procedures involving penalties against alcoholic beverages licenses. Public Hearing June 22, 2022 Comment Deadline June 30, 2022 Related Downloads Proposal […]
Businesses
MAR 42-1050 – Proposal Notice
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Changes to Partnership Income and Corresponding Montana Source Income from House Bill 53
The 67th Montana legislature enacted House Bill 53 to facilitate the reporting of federal adjustments to partnership income and the corresponding Montana source income on Montana returns. The new law […]
Notice of Department Rulemaking Filing – December 22, 2021
Adoption Notices MAR No. 42-1033 Notice of adoption of New Rules I through XV pertaining to the Montana Marijuana Regulation and Taxation Act Comments were received; changes were made Effective [...]
Notice of Department Rulemaking Filing – December 10, 2021
Proposal Notice MAR No. 42-1045 Pertaining to the electrical generation and transmission facility exemptions and new or expanded industry credit for corporate income taxes. No public hearing contemplated Public hearing [...]
Fifteen Montana Tax Credits Repealed in 2022
This article was first sent as part of the Tax News You Can Use Newsletter Sign up to get updates delivered directly to your inbox. 2021 Legislative Roundup The 67th Montana [...]
Remote Work Tax Resources
Did you know remote work may change how you file taxes? If you are working remotely in Montana and another state, you may have a filing requirement in both states. [...]
Assistance Programs Available for Citizens Impacted by Wildfires
We express sincere sympathy to everyone whose homes, lands, and other property have been damaged or destroyed by a wildfire or other natural disaster. Please, let us help. If you [...]
2019 Pass-Through Entity Delinquency Letters Mailed
We recently mailed letters to S corporations and partnerships that have an open account with us and have not filed their 2019 Montana tax returns. Sending these delinquency letters helps [...]
Have You Received a Withholding Nonfiler Letter?
Recently, the department sent letters to business owners who have not filed their 2020 Montana Annual W-2 1099 Withholding Tax Reconciliation (Form MW-3). The Form MW-3 was due January 31, 2021. […]
2021 Capitalization Rate Study Now Available for Comment
In accordance with 15-1-210, MCA, the department will accept comments on the 2021 Capitalization rate study until 5 p.m. on April 8, 2021. The department considers the comments prior to issuing [...]
Public Notice – 2020 Universal System Benefits Reports
The Montana Department of Revenue has received 2020 Universal System Benefits Reports from the companies listed below. You may review all USB Reports at our Central Office: 125 N. Roberts, [...]
Truncated Forms W-2 and 1099
As a safeguard against identity theft, the Internal Revenue Service (IRS) allows payers to truncate, or shorten, the payee’s taxpayer identification number (SSN, FEIN, or ITIN) on the copy of [...]
Paycheck Protection Program (PPP) Debt Cancelation Not Taxable
As a part of the CARES Act and the latest federal COVID-19 relief package, passed in December, the federal government created the Paycheck Protection Program (PPP). The PPP is a [...]
Cannabis Tax
There are two types of taxes placed on marijuana: state and local. Both occur only at the retail level on end-user purchases. State taxes are set by the Montana Legislature [...]
Property Appraisal Notices
Quick Information Related Resources Property.MT.Gov Residential Property Notice Explained (PDF, 224 KB) Request for Informal Classification and Appraisal Review (Form AB-26) The department is statutorily required to determine: The market [...]
Revised Montana NOL Schedule for Tax Years 2018-2020
Congress enacted the Federal Coronavirus Aid, Relief, and Economic Security (CARES) Act on March 27, 2020. Among other things, the Act addresses net operating losses (NOLs) and other related provisions. For example: [...]
HELP Integrity Fee (HIF)
The Integrity fee is a monthly fee that certain participants of the Montana Health and Economic Livelihood Partnership (HELP) program must pay in addition to their premiums. If you are [...]
Have You Received a Withholding Nonfiler Letter?
Recently, the department sent letters to business owners who have not filed their 2019 Montana Annual W-2 1099 Withholding Tax Reconciliation (Form MW-3). The Form MW-3 was due January 31, [...]
Net Operating Loss (NOL) Changes Due to COVID-19
On March 27, 2020, Congress enacted the federal Coronavirus Aid, Relief, and Economic Security (CARES) Act. Among other things, the Act addresses net operating losses (NOLs) and other related provisions. [...]
Alcoholic Beverage Outreach Program
The Alcoholic Beverage Control Division (ABCD) is dedicated to supporting voluntary compliance through education and outreach. View the upcoming events where you’ll find us or submit a request for ABCD [...]
Public Notice – 2019 Universal System Benefits Reports
The Montana Department of Revenue has received 2019 Universal System Benefits Reports from the companies listed below. You may review all USB Reports at our Central Office: 125 N. Roberts, [...]
Questions on Payment Plans
With many Montana taxpayers facing disruption and uncertainty related to COVID-19, the Collections Bureau will do its best to accommodate and work with taxpayers during this difficult time. For taxpayers [...]
Rental Vehicle Tax (RVT)
Quick Information Due Dates First Quarter April 30 Second Quarter July 31 Third Quarter October 31 Fourth Quarter January 31 Fees 4% Sales and Use Tax Related Resources Registration/Application for [...]
Approved Pass-Through Entity Software
We have tested these software vendors and approved them for use submitting Montana Pass-Through Entity Tax Return. We only test software to ensure we can accept forms filed by the [...]
