Businesses

Truncated Forms W-2 and 1099

Montana Department of Revenue | February 18, 2021

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

Montana Department of Revenue | January 26, 2021

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 ...

Property Appraisal Notices

Montana Department of Revenue | December 16, 2020

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

Montana Department of Revenue | August 6, 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)

Montana Department of Revenue | July 1, 2020

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?

Montana Department of Revenue | June 3, 2020

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

Montana Department of Revenue | April 17, 2020

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. ...

Public Notice – 2019 Universal System Benefits Reports

Montana Department of Revenue | April 7, 2020

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

Montana Department of Revenue | March 18, 2020

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)

Montana Department of Revenue | March 5, 2020

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

Montana Department of Revenue | January 23, 2020

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 ...

Montana Adjustment Details and Codes

Montana Department of Revenue | January 8, 2020

Quick Information Due Dates ReturnsMarch 15 ExtensionsSeptember 15 Tax Types Composite Income Tax Pass-through Entity Withholding Related Resources Montana Pass-Through Entity Tax Return (Form PTE) Montana Form PTE Instructions Booklet ...

Pass-Through Entity Tax Credits

Montana Department of Revenue | January 8, 2020

Montana Source Income

Montana Department of Revenue | January 8, 2020

Pass-Through Information Return Filing Requirements

Montana Department of Revenue | January 8, 2020

Pass-Through Entity Delinquency Letters

Montana Department of Revenue | December 5, 2019

We recently mailed delinquency letters to S corporations and partnerships who have an open account with us and have not filed their 2018 Montana tax return. The delinquency letter project ...

Federal Tax Reform – 965 Income, GILTI, and FDII

Montana Department of Revenue | October 4, 2019

Montana Corporate Income Tax Treatment of International Tax Provisions under Tax Cuts and Jobs Act of 2017 Download this article (PDF, 515 KB) The Tax Cuts and Jobs Act (TCJA) ...

New for Tax Year 2019: Montana Pass-Through Entity Tax Return (Form PTE)

Montana Department of Revenue | September 19, 2019

Beginning with Tax Year 2019, Partnerships and S corporations will file their Montana tax return on the new Montana Pass-Through Entity Tax Return (Form PTE). Disregarded entities owned by partnerships ...

Filing Changes for Disregarded Entities

Montana Department of Revenue | September 19, 2019

Starting with Tax Year 2019, we will not accept the Montana Disregarded Entity Information Return (Form DER-1) or payments for the following entities: Single-Member LLCs (SMLLC) owned by partnerships or ...

HELP Entity Fee (HEF)

Montana Department of Revenue | July 1, 2019

Quick Information Due Dates April 15 Fees Fees The HELP Entity Fee (HEF) is equal to the state’s share of the annual average cost per program participant split up over ...

Opioid Seller’s License

Montana Department of Revenue | June 19, 2019

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 ...

Inactive Businesses: File Form INA-CT on TAP

Montana Department of Revenue | June 6, 2019

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 ...

Filing an Affidavit of Inactivity

Montana Department of Revenue | June 6, 2019

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 ...

Past Due 2018 Montana Forms MW-3

Montana Department of Revenue | April 18, 2019

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 ...

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

Montana Department of Revenue | April 10, 2019

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 ...

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Truncated Forms W-2 and 1099

Paycheck Protection Program (PPP) Debt Cancelation Not Taxable

Property Appraisal Notices

Revised Montana NOL Schedule for Tax Years 2018-2020

HELP Integrity Fee (HIF)

Have You Received a Withholding Nonfiler Letter?

Net Operating Loss (NOL) Changes Due to COVID-19

Public Notice – 2019 Universal System Benefits Reports

Questions on Payment Plans

Rental Vehicle Tax (RVT)

Approved Pass-Through Entity Software

Montana Adjustment Details and Codes

Pass-Through Entity Tax Credits

Montana Source Income

Pass-Through Information Return Filing Requirements

Pass-Through Entity Delinquency Letters

Federal Tax Reform – 965 Income, GILTI, and FDII

New for Tax Year 2019: Montana Pass-Through Entity Tax Return (Form PTE)

Filing Changes for Disregarded Entities

HELP Entity Fee (HEF)

Opioid Seller’s License

Inactive Businesses: File Form INA-CT on TAP

Filing an Affidavit of Inactivity

Past Due 2018 Montana Forms MW-3

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

Citizen Services Call Center

Taxpayer Advocate