Montana Department of Revenue

Inactive Businesses: File Form INA-CT on TAP

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Taxes and Fees

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.

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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

Co-tenants and the Elderly Homeowner/Renter Credit

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We’ve been asked if individuals renting an apartment or a house as co-tenants are considered a single household or two households for the Elderly Homeowner/Renter Credit. The department recognizes the need for guidance for such arrangements.

The department will not approve the existence of two separate households when family members share a dwelling, regardless of how they share expenses or if they have separate contracts.

15-30-2115, MCA describes family members and includes:

  • Ascendants
  • Descendants
  • Aunts
  • Uncles
  • Nieces
  • Nephews
  • Step-mothers
  • Step-fathers
  • In-laws
  • Former spouses

Statute already excludes tenants or roomers when they have separate contracts.

When two or more tenants do not have separate contracts, we will approve separate households if the unrelated tenants can show:

  • They each appear on the lease or rental agreement;
  • They have equal responsibility with regards to essential utilities: water, power, heat (cost of non-essential utilities such as phone or cable may be borne by one of the tenants);
  • They do not share any other essential expenses such as medical, education, travel; and
  • They do not own interest in the same business venture except for investments in traded securities.

Learn more about the Montana Elderly Homeowner/Renter Credit.

Five elderly women sitting on a park bench outside of a building.