Montana Department of Revenue

HELP Entity Fee (HEF)

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HELP Entity Fee (HEF)

Quick Information

Due Dates

April 15

Fees

\text{HELP Entity Fee} = \left(\frac{\text{Average Cost per Participant}}{12}\times\text{Participating Members}\right)-\text{Total Premiums}

Fees

The HELP Entity Fee (HEF) is equal to the state’s share of the annual average cost per program participantsplit up over 12 months, multiplied by the number of individuals in the 26 U.S.C. 501(d) organization who are receiving Medicaid coverage, less the total annual amount the entity’s members have paid in premiums.

\text{HELP Entity Fee} = \left(\frac{\text{Average Cost per Participant}}{12}\times\text{Participating Members}\right)-\text{Total Premiums}

Reporting and Payment Options

You may file and pay your HELP Entity Fees through our TransAction Portal (TAP).

TransAction Portal Banner

Instructions for Submitting the Worksheet

    1. Log into our TransAction Portal (TAP).
    2. Select your HELP Entity Fee (HEF) Account.
    3. You can select Submit Payment from the account level or you can select the period then select submit payment. Either way will take you to the same worksheet.
    4. Complete the worksheet by entering monthly participants and premiums paid on behalf of the participants.
      • The system will track all payments you make throughout the year and subtract that from the amount due.
      • The Recommended Payment is the estimated payment we suggest you pay. You can pay more or less than this amount.
      • You can pay as often as you want.
    5. Once the sheet is completed select Submit. You will need to enter your TAP Password..
    6. You will be taken to the confirmation page.
      You can submit your payment at this time by selecting Pay Online, or you can wait and pay later.
      You may want to print this screen and keep it for your records.
    7. If you select pay online, it will take you to our payment screen so that you may make a payment.

Instructions for Filing a Return

    1. Log in to our TransAction Portal (TAP).
    2. Select your HELP Entity Fee (HEF) Account.
    3. You can file from either the Perioid or Account level:
      Account Level
      Select File a Return for the period you are filing.
      Period Level
      Select the period, then select File Annual Reconciliation.
    4. Complete the form by entering the monthly participates and any premiums paid on behalf of those participants.
      The worksheet will calculate your payments and premiums to give you a recommended amount due.
      If you have paid more than what is due, the worksheet will show as zero and an auditor will review your account and issue any necessary refunds.
    5. Select Next.
    6. Check the box on the confirmation page.
      This tells us you agree with what you are filing and that it is true and complete.
    7. Select Submit. You must enter your TAP Password to complete the transaction.
    8. You will be taken to a confirmation screen.
      This page gives you the option to print your confirmation for your records.
    9. If you wish to make a payment, select Pay Online and it will take you to our payment screen.
      Payments can be made at anytime by accessing your account and selecting the payment option from the I Want To list.

    • The HELP Entity Fee (HEF) is subject to uniform penalties and interest.

    You are not required to submit payments each month, but may do so.

    All payments are due by April 15.

    Due Dates

    You may make estimated payments by using the HEF worksheet, available in TAP.

    HELP Entity Fee returns and payments are due on April 15.

    Penalties and Interest

    The HELP Entity Fee (HEF) is subject to uniform penalties and interest.

    Opioid Seller’s License

    Any wholesaler licensed by the Montana Board of Pharmacy who distributes the initial sale of opioids in Montana needs an opioid seller’s license. This is a separate license from the Wholesaler Drug Distributor license.

    Businesses with more than one location selling into Montana must be licensed for each location.

    Applying for a License

    Access our TransAction Portal (TAP) to register your entity and location.

    Once registered, you will receive your account information. You will then be able to log in to TAP to pay the license fee and obtain your license.

    TransAction Portal Banner

    License Fee

    The annual license fee is $500.

    License Renewal

    Opioid seller’s licenses are valid January 1 through December 31 and must be renewed annually.

    Licenses obtained after January 1 will be valid through December 31 of the year it is issued.

    What is an Opioid?

    An “opiate” is:

    • a drug with an addiction-forming or addiction-sustaining liability like morphine, or
    • a drug capable of being converted into a drug with an addiction-forming or addiction-sustaining liability.

    Unless specifically designated as a dangerous drug under 50-32-202, MCA; opiates do not include the dextrorotatory isomer of 3-methoxy-n-methylmorphinan and its salts, or its racemic and levoratory forms. (50-32-101, MCA)

    Opioid Seller’s License List

    Opioid License Holder List updated August 22, 2019 (PDF, 54 KB)

    Inactive Businesses: File Form INA-CT on TAP

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    Businesses that are not actively conducting business in Montana and would like to maintain good-standing with the Montana Secretary of State must file Form INA-CT for every year in which they have no activity in Montana.

    Form INA-CT is valid only for one tax year. It must be filed each year unless an income tax return is required. Review the form’s instructions for more information about eligibility.

    Form INA-CT is now available to file on our TransAction Portal (TAP). After June 14, the paper form will no longer be available for download.

    Users can file Form INA-CT with or without an account. Authorized representatives will need the FEIN and the Secretary of State ID number of the business (or Social Security Number if the business is a sole proprietorship) to complete the form.

    TransAction Portal Banner

    Filing an Affidavit of Inactivity

    This affidavit may be completed in lieu of a tax or information return if the taxpayer has no activity in Montana.

    Complete a separate form for each tax period. When filing with the TransAction Portal (TAP), you will be able to add multiple filing periods to submit together.

    TransAction Portal Banner
    Available in our TransAction Portal

    Required Information

    When you are completing the Affidavit of Inactivity, you will be asked to answer the following questions:

    Tax Period End Date
    Your Montana tax period is the same as your federal income tax period.
    You will need to fill out a separate Affidavit of Inactivity for each tax period.
    When filing with the TransAction Portal (TAP), you will be able to add multiple filing periods to submit together.
    Is this your entity’s final period?
    If you are dissolving this entity or withdrawing it with the Montana Secretary of State, select “Yes.”
    Do you have any type of income from sources in Montana?
    If you have any income in Montana, you must mark “Yes” and file a return.
    You are not eligible to file this form if you have the following:

    • Sales receipts
    • Fees for services
    • Franchise fees
    • Royalties (including mineral rights royalties in Montana)
    • Licensing fees
    • Rents
    • Sales of tangible personal or real property
    • Sales of services or intangible property
    • Services provided in Montana
    If you believe your Montana sales are protected under Public Law 86-272 (ARM 42.26.501 through 42.26.505), you must mark “Yes” and file a return. You are not eligible to file this affidavit.
    Do you have any employees or other representatives who perform work in Montana?
    If you have any employees or other representatives who perform work in Montana, you must mark “Yes” and file a return.
    You are not eligible to file this form if your employees or other representatives do the following in Montana:

    • Solicit sales
    • Perform services
    • Receive purchase orders
    • Train personnel or conduct training courses
    • Perform installation work
    • Conduct lectures or hold meetings
    • Work on your behalf as independent contractors
    If you believe your Montana payroll is protected under Public Law 86-272 (ARM 42.26.501 through 42.26.505), you must mark “Yes” and file a return. You are not eligible to file this affidavit.
    Do you have any property or rents in Montana?
    If you have any property or rents in Montana, you must mark “Yes” and file a return.
    You are not eligible to file this form if you own the following property located in Montana:

    • Office (including an in-home office)
    • Agency
    • Warehouse
    • Place of business
    • Tangible property
    • Realty
    • Leases or rentals of tangible property or realty
    • Title to any property
    • Security interest in any products
    If your business is a freight carrier who travels through Montana, you must file a return. (ARM 42.26.264 and 42.26.601 through 42.26.706)
    Did you receive any distributive shares of Montana source items from a pass-through entity?
    If you receive any distributive shares of any Montana source item, you must mark “Yes” and file a return.
    You are not eligible to file this form if a Montana Schedule K-1 should be completed on your behalf.
    Montana source items from a pass-through entity may include:

    • Income
    • Interest
    • Depreciation
    • Rents
    • Net capital or section 1231 gains or losses
    • Royalties
    • Section 179 deduction

    Entity Information

    You will need to provide:

    Entity Name
    This is the name of your business.
    Entity Identification Number
    This will be your Federal Employer Identification Number (FEIN) or Social Security Number (SSN).
    Contact Information
    Please provide the name and phone number for a person we may contact if we have questions regarding your submission.
    Montana Secretary of State ID
    This number is referred to as the Certified File Number or Filing Number on all correspondence issued by the Secretary of State’s office and begins with a letter followed by six to eight digits.
    It was originally provided with the certificate of authority to do business in Montana or when the corporation was incorporated in Montana.
    Example: If you Certified File Number is D-123456, enter D123456 in the field.
    If you do not have your Montana Secretary of State ID number, you can find it using the Montana Business Search provided by the Montana Secretary of State.
    Authorized Representative
    Please provide the name and title for the authorized representative submitting this affidavit.
    Entity Type
    Select the appropriate entity type based on your filing information.
    If you are submitting this affidavit for a Limited Liability Company (LLC), please select the option that matches your federal tax filing election.
    If you are submitting this affidavit for an LLC which has not yet made a federal tax election, please select the option which corresponds to your anticipated election.

    Please Note:

    Disregarded Entities who are owned by a sole proprietor are not eligible to file this form.

    Past Due 2018 Montana Forms MW-3

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    The department recently sent out non-filer notices to businesses that did not file their Montana Annual W-2 1099 Withholding Tax Reconciliation (Form MW-3), along with their Forms W-2 and 1099 with withholding, for Tax Year 2018. This information was due January 31.

    Helpful hints for filing the Montana Form MW-3

    File Annually
    A complete Montana Form MW-3 must be filed with the department each year. The department does not accept the federal Form W-3.
    Provide Forms W-2 and Forms 1099 with Montana Withholding
    Each employer is also required to provide the department with a Form W-2 for each employee as prescribed by the IRS. Whenever Montana wages are paid, you must prepare a Form W-2 for each employee regardless of whether any tax was withheld. Forms 1099 with Montana state withholding must also be be submitted to the department with the Form MW-3.
    Double-check for Correct Information
    • Complete all required fields.
    • Include the correct Employer Identification Number (EIN).
      Be sure to use the EIN that the IRS issued you or your clients (if you are a payroll service provider).
    • Include the correct state account number.
      For Montana, this is the 13-digit alphanumeric ID that the Department of Revenue issued you when you or your client registered.
    • If you file your Forms W-2 electronically, don’t send duplicate paper copies.
    • If filing by paper, make sure all Forms W-2 and 1099 copies are legible, and numbers are not truncated or masked.
    • File the correct Forms W-2 and 1099 for the reporting year.
    • File the Montana Form MW-3 with your Forms W-2 – not the federal Form W-3.

    Closing your Montana Wage Withholding Account

    If you are no longer in business or no longer paying employees, your Montana Wage Withholding account should be ceased. The account can be reopened if required for future withholding. To cease the account one of the following methods should be used.

    • Send an email to MTDORWithholding@mt.gov.
    • From your TAP account, send an electronic message.
    • Send a written request to PO Box 5835, Helena, MT 59604.
    • File Form MW-3 stating the date the payroll ceased.

    Learn more about Wage Withholding.

    Wage Withholding – Time to Register for the ABC Clinic Near You

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    The Montana Department of Revenue will again partner with the Montana Department of Labor & Industry for the 2019 Assistance for Business Clinics (ABC) across the state.

    The clinics provide updated information to new and established businesses, accountants, bookkeepers, human resource professionals and attorneys.

    The clinics will address electronic filing options and the new Montana Employee’s Withholding Allowance and Exemption (Form MW-4).

    Download the schedule and registration form from the Department of Labor and Industry’s Assistance for Business Clinics website.

    We look forward to seeing you at the clinic nearest you.

    2019 ABC Clinic Registration Table Preview

    Assistance for Business Clinics Schedule and Registration Information