Montana Department of Revenue

HELP Entity Fee (HEF)

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Taxes and Fees

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.

    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

    Owners of Older Mobile Homes May See Property Tax Relief

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    Property tax changes are coming for some owners of older mobile homes, and the Montana Department of Revenue wants residents to know what that means for you starting in 2020.

    Senate Bill 204, passed this year by the Montana Legislature and signed into law, creates an exemption starting in property tax year 2020 for mobile homes that are:

    • At least 28 years old; and
    • Valued at less than $10,000 per their most recent assessment; and
    • Not an improvement to real property.

    A mobile home could be considered an improvement to real property, and therefore ineligible for the exemption, if it is attached to a permanent foundation and its running gear is removed.

    Units that are not permanently attached to a foundation, including many units within mobile home parks or other rented lots, are not considered permanent improvements and may qualify for the exemption. However, permanent structures associated with a mobile home, such as carports, sheds, decks, garages, and porches, will still qualify as real property and would be subject to local property taxes.

    Owners of the exempt mobile homes will be notified when they receive their 2020 property classification and appraisal notices in the spring of 2020. Qualified mobile homes will be exempt from personal property taxes starting with the payments due to their county treasurer in May and November 2020.

    An owner of multiple mobile homes may only qualify for the exemption for his or her two mobile homes with the lowest assessed values.

    Owners of exempted mobile homes still may be subject to their local government’s special assessments and fees such as solid waste and street lighting and maintenance.

    Learn more about Mobile and Manufactured Homes.

    A brightly decorated older trailer home.

    Notice of Assessment (NOA) Letters Mailed

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    The Department of Revenue has begun mailing the first individual income tax Notice of Assessment (NOA) letters for Tax Year 2018.  If you or your clients have any questions or concerns regarding the NOAs, please contact us. In some cases, a payment may not have been applied as expected if it was submitted without the appropriate information. Department employees can research and make corrections if necessary on payments made for the 2018 tax year.

    The NOA is period-specific and includes information about appeal rights and payment options.

    The late payment penalty, which is shown on the NOA for informational purposes, can be automatically waived if tax and interest is paid in full within 30 days.

    The department mails Statements of Account (SOA) to taxpayers on the first of each month if the balance due on the NOA was not paid within 30 days. The SOA also includes additional information helpful to the taxpayer and will include multiple tax periods if applicable.

    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.

    Payment Plan Requests

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    If a taxpayer has filed their return and cannot pay their tax bill in full, they can request to pay in installments.

    To request a payment plan:

    • Log into the TransAction Portal (TAP).
    • Select the Request a Payment Plan option.
    • Complete the requested information and submit.

    We confirm most requests within 24 business hours.

    Penalty and interest continue to be assessed on any unpaid balance until you pay the debt in full.

    If a taxpayer has not filed their Montana return and expects to have a balance due, they cannot request a payment plan until the return is submitted and posted on the taxpayer’s account. Payments were due April 15. However, payments can still be submitted.

    If you are having issues requesting a payment plan or have additional questions, please contact us at (406) 444-6900.

    Please Note:

    Penalty and interest will be calculated at the time the return is submitted and will continue to accrue until the balance is paid in full.

    Payment options:

    • Make a payment on our Transaction Portal (TAP).
      • E-checks can be submitted without logging in. (no processing fee)
      • Credit or Debit Card payments can be submitted by logging in. (processing fee added)
    • Send a check. Don’t forget to include the voucher that identifies who the payment is for. Find the payment vouchers in My Revenue.

    Learn more about using the TransAction Portal.

    TransAction Portal