- What payments are postponed from April 15 to July 15?
- The payment deadlines that are extended are the taxes due with the 2019 income tax return for individuals, estates and trusts.
- The payment of the first installment of 2020 estimated tax for individuals, estates and trusts that was due April 15, 2020 is also postponed to July 15, 2020. However, the second installment of estimated tax is still due on June 15.
- The due dates to pay taxes for other tax types are not postponed.
- Will the calculation of the 2019 interest on underpayment of estimated tax change?
- No, the date used to calculate underpayment of estimated taxes does not change.
- If you did not pay all the estimated taxes owed for the 2019 quarterly installments, no additional underpayment of estimated taxes will be assessed based on the postponement of the payment due date.
- Is the extended due date also postponed?
- No, the extended due date is not postponed. The automatic extension for individuals, estates and trusts is still October 15, 2020.
- If the change of due date for the federal return has an effect in what is taxable or deductible on my federal return, does Montana income tax conform to the federal treatment?
- In general, if the postponement of the federal due date results in an amount being includable or deductible from gross income—for example the deductibility of contributions to an IRA before July 15—then the same amount is includable or deductible for Montana tax purposes.
- See the IRS Website for more information.
Estates and Trusts
Montana Department of Revenue forms are available in My Revenue
This is where you will find your Form:
- AB-23 Application for Residential Appraisal of Property for Taxation Purposes
- AB-26 Request for Informal Classification and Appraisal Review
- AB-63 Withdrawal Form for Informal Review or Appeal
- APLS102F Notice of Referral to the Office of Dispute Resolution
- CAB-1 New or Expanding Industry Classification Application
- CT-203 Insignias Refund Application
- CT-207 Exempted Sales Refund Application
- CTAB Property Tax Appeal Form
- IE-MO Motel Income and Expense Reporting Form
- RW-3 Montana Annual Mineral Royalty Withholding Tax Reconciliation
- TP-101 Other Tobacco Products and Moist Snuff Tax Return
- TP-103 Tobacco Product Tax Credit for Returned Products
- Form 2EZ Montana Individual Income Tax Return (Short Form)
- Form 2 Montana Individual Income Tax Return (Long Form)
- TAP TransAction Portal
- RCC-4 Railroad Car Company Time/Speed Studies
- IE-AR Apartment Rental Income and Expense Reporting Form
- IE-MW Mini-Warehouse Income and Expense Reporting Form
- IE-MH Mobile Home/RV Park Income and Expense Reporting Form
- IE-MU Multiuse Income and Expense Reporting Form
- IE-NH Nursing Home/Assisted Living Income and Expense Reporting Form
- IE-SF Square Foot Rental (Office, Retail, Warehouse and Restaurant) Income and Expense Reporting Form
- CAB-8 Request for Informal Review for Centrally Assessed Companies
- CAB-2 Air or Water Pollution Control and Carbon Capture Equipment Certification Application
- CONTENT — RCR Codes Railroad Car Reporting Codes
- AB-30A Ammunition Manufacturing Tax Exemption Application
- AB-14 Application for Tax Incentive Assessment of Energy Generating Property
- AB-30P Personal Property Tax Exemption Application
- AB-30R Real Property Tax Exemption Application
- AB-30T Temporary Tribal Tax Exemption Application
- AB-56A Application for Tax Exemption and Reduction for the Remodeling, Reconstruction or Expansion of Existing Commercial Buildings or Structures
- AB-74 Gray Water System Application for Tax Abatement
- PIRA Purchase Incentive Rental Agreement Reporting Form
- Form 488 (RTC) Realty Transfer Certificate
- AB-38 Ownership Change Request for a Pre-1977 Mobile Home
- AB-3 Agricultural Lands Classification Application
- AB-13 Nonproductive, Patented Mining Claim Application
- AB-25 Natural Disaster Application
- CIT Montana Corporate Income Tax Return
- CLT-4S Montana S Corporation Information and Composite Tax Return
- Schedule K-1 Montana Schedule K-1 (CLT-4S and PR-1)
- PT-AGR Pass-Through Entity Owner Tax Agreement
- PR-1 Montana Partnership Information and Composite Tax Return
- DER-1 Montana Disregarded Entity Information Return
- FID-3 Montana Income Tax Return for Estates and Trusts
- FID-3 Schedule K-1 Montana Schedule K-1 (FID-3) – Beneficiary’s Share of Income (Loss), Deductions, Credits, etc.
- CGR Guide Montana Business Tax Guide Public Contractor’s 1% Gross Receipts Tax
- CGR-1 1% Contractor’s Gross Receipts Contract Award Registration
- CGR-2 1% Contractor’s Gross Receipts Gross Receipts Withholding Return
- CGR-3 1% Contractor’s Gross Receipts Application for Refund of Personal Property Taxes and Motor Vehicle Fees Paid
- Form 2EC Montana Elderly Homeowner/Renter Credit
- Form 2 Schedule I Schedule I – Montana Additions to Federal Adjusted Gross Income
- Form 2 Schedule II Schedule II – Montana Subtractions from Federal Adjusted Gross Income
- Form 2 Schedule III Schedule III – Montana Itemized Deductions
- Form 2 Schedule IV Schedule IV – Nonresident/Part-year Resident Tax
- Form 2 Schedule V Schedule V – Montana Tax Credits
- Form 2 Schedule VI Schedule VI – Credit for Income Tax Liability Paid to Another State or Country
- Form 2 Schedule VIII Schedule VIII – Reporting of Special Transactions
- ETM Enrolled Tribal Member Exempt Income Certification/Return
- MT-R Reciprocity Exemption from Withholding for North Dakota residents who work in Montana
- MW-1 Montana Withholding Tax Payment Voucher
- MW-3 Montana Annual W-2 1099 Withholding Tax Reconciliation
- RW-1 Montana Mineral Royalty Withholding Tax Payment Voucher
- CT Voucher Montana Corporate Income Tax Payment Voucher
- FID Montana Estate or Trust Tax Payment Voucher
- DER Montana Disregarded Entity Tax Payment Voucher
- IT Montana Individual Income Tax Payment Voucher
- SB Montana Small Business Corporation Tax Payment Voucher
- ESA Estimated Tax Annualization Worksheet
- EXT Extension Payment Worksheet
- ESW Montana Individual Estimated Income Tax Worksheet
- EST-I Underpayment of Estimated Tax by Individuals, Estates and Trusts
- ESA-FID Fiduciary Estimated Tax Annualization Worksheet
- EXT-FID Fiduciary Extension Payment Worksheet
- Form 2 Worksheet II Worksheet II – Tax Benefit Rule for Federal Income Tax Refund
- Form 2 Worksheet III Worksheet III – Qualified Capital Gain Exclusion
- Form 2 Worksheet V Worksheet V – Standard Deduction, Worksheet VI-IDL – Itemized Deuction Limitation
- Form 2 Worksheet VII Worksheet VII – Calculation of Interest on Underpayment of Estimated Taxes – Short Method
- Form 2 Worksheet VIII Worksheet VIII – Taxable Social Security Benefits for Form 2
- Form 2 Worksheet IX Worksheet IX – Tax Benefit Rule for Recoveries of Itemized Deductions
- BCT Beer Connoisseur’s Semi-Annual Tax Report Return and Instructions
- BET Beer Wholesalers/Brewers Monthly Tax Return
- BET-3 Foreign Brewery Monthly Report For Sales to Retailers Located Within Montana
- BSM Monthly Report of Beer Shipments into the State of Montana
- ELT Excise and License Taxes
- POA Power of Attorney Authorization to Disclose Information
- HCT Hard Cider Distributors/Brewers Tax Return
- LCT Quarterly Common Carrier Tax Report for Distilled Spirits Served In/Over Montana
- PGR Proof Gallon Report
- PROMO Promotional Agreement
- SAMPLE REQ Samples Request
- Standard Quotation & Specification Form Standard Quotation & Specification Form
- WIT Wine Distributors and Wineries Monthly Tax Return
- WIT-3 Monthly Sales Report for Sales to Retailers, Consumers and Sacramental Wine Licensees Located Within Montana
- WSM Monthly Report of Wine Shipments into the State of Montana
- ADD-MFG Add an Additional Manufacturing Location to an Existing Brewery/Distillery/Winery License
- BS-DEPOT Brewery Storage Depot License Application
- DBLA Domestic Brewery License
- DDWHAPP Domestic Distillery Storage Warehouse License Application
- DSE Direct Shipment Endorsement Application
- DWL Domestic Winery License
- MDLA Domestic Distillery License
- WINSPEC Montana Application for Special Permit to Sell Table Wine
- F-1 Floor Plan
- 30A Location Manager Application
- G-1 Grocery Inventory
- OFF PREM Beer and Wine License Application (Retail Off-Premises Consumption)
- AABLCAT Application to Add Catering Endorsement to All-Alcoholic Beverages License
- BBWL-CAT Application to Add Catering Endorsement to On-Premises Beer or Beer/Wine License
- Form 5 Alcoholic Beverages – Gambling Operator Combined On-Premises License Application
- Form 37/39 Alcoholic Beverages Gambling Operator Short Form
- FORM 39 Liquor and/or Gambling Short Form
- NON-BTW Nonprofit Arts Organization Beer and Table Wine License Application
- WINAMD Wine Amendment Application for On-Premises Beer License
- MTAB Montana Tax Appeal Board
- SUBAPP Beer Wholesaler and Table Wine Distributor Sub-Warehouse License
- WHOLAPP Beer Wholesaler and Table Wine Distributor License
- AIRLESS Public Airport Lessee Application
- AIRPORT Public Airport All-Beverages License Application
- BEERSS Sworn Statement that Products Over 8.75% Alcohol by Volume Meet Beer Requirements (Brewery or Beer Importer Application Supplement)
- CONAPP Beer Connoisseur’s License Application
- FBLA Foreign Brewer or Beer Importer License
- LIQINFOREQ Liquor Licensing File/Information Request
- OWAP Out-of-State Winery License Application
- PASCA Passenger Carrier License Application
- SACWINE Retail Sacramental Wine License Application
- PPRF Personal Property Reporting Form
- SPECPERM Special Permit Application to Sell Beer and Table Wine
- SPECPERM-AUTH Special Permit Law Enforcement Authorization
- ALTRET Alteration Request
- Form 30 Business Statement
- Livestock Reporting Livestock Reporting Form
- CON-AGREE Concession Agreement Request
- Form 10 Personal/Criminal History Statement
- LAPSEREQ Lapse Request
- LIQ-AUTH Liquor Division Authorization to Disclose Tax Information
- Form M-1 Secured Party Addition
- M-2 Secured Party Termination
- CATERINGRPT Monthly Catering Report
- Form 13 Reporting Form For A Non-Institutional Loan
- NONUSE REQ Nonuse Request/Resume Operations Instructions
- RESDET Resort Determination
- SURVEY Certified Survey Affidavit
- TOA Temporary Operating Authority/Temporary Gambling Authority
- UCH-1 Report of Property Presumed Unclaimed
- UCH Montana Unclaimed Property Holder Payment Voucher
- UCH-1 Multiple Holder Payment Voucher Payment Voucher for Unclaimed Property Holder Report
- EXPT Tax-Exempt Status Request Form
- CR-T Application for Tax Certificate
- INH-4 Application for Determination of Estate Tax
- AEPC Alternate Energy Production Credit
- AFCR Alternate Fuel Credit
- AMD Montana Individual Income Tax Amended Return Reconciliation Worksheet
- APLS101F Request for Informal Review
- CC College Contribution Credit
- CCT Consumer Counsel Fee
- CGP Assessment of Gross Proceeds of Coal Mines
- CIT-UT Underpayment of Estimated Tax By Corporation
- C-MFG-1 Manufacturer Cigarette Tax
- CST Coal Severance Tax
- CT-201 Cigarette Tax Decals Order Form
- CT-205 Cigarette Tax
- CT-206 Cigarette Tax Exempt Sale Certificate
- DCAC Dependent Care Assistance Credits
- DS-1 Disability Income Exclusion
- ECC Elderly Care Credit
- EEL Electricity and Electrical Energy License Tax Report
- ELC Emergency Lodging Credit
- ENRG-A Geothermal System Credit
- ENRG-B Alternative Energy System Credit
- ENRG-C Energy Conservation Installation Credit
- EREC Renewable Energy Credit Report
- ESL Extension of Statute of Limitations
- ESW-FID Montana Fiduciary Estimated Income Tax Worksheet
- ETR Montana ACH Credit Payment Registration
- FIRELTR Fire code requirements and information
- FRM Montana Farm and Ranch Risk Management Account
- FTB Montana First-time Home Buyer Savings Account
- PTAP Property Tax Assistance Program (PTAP) Application
- MDV Montana Disabled Veteran (MDV) Property Tax Relief Application
- PR Montana Partnership Tax Payment Voucher
- PSR Public Service Regulation Fee
- PWR Partnership E-File Waiver Request
- RCC-1, RCC-2, & RCC-3 Railroad Car Company Annual Reporting Form
- RCYL Recycle Credit/Deduction
- RDF-CT Application to be Considered a Research and Development Firm
- RIT-1 Resource Indemnity Trust Tax – Industrial Mineral Producers
- RIT-3 Resource Indemnity Trust Tax – Metal Mines
- RIT-4 Resource Indemnity Trust Tax – Coal Producers
- RSCH Increase Research and Development Activities Credit
- RVT Rental Vehicle Sales And Use Tax Return
- Credit Form Credit Form for Defective Merchandise/Transportation Breakage/Shortage
- Return Request Merchandise Return Request
- TDD Telecommunications Service Fee
- TEC Telecommunications Service Exemption Certificate
- Trainer Application State Trainer Application – Liquor Control Division
- Trainer Application Questions State Trainer Supplemental Questions – Liquor Control Division
- Trainer Criteria Responsible Alcohol Sales and Service Training – How To Become A State Trainer
- UCH-2 Report of Property Presumed Unclaimed Inventory Listing Sheet to Report Contents of Safe Deposit Boxes
- ASA Request to Purchase Non-Beverage Ingredients Containing Alcohol
- ASA-1 Importing Bulk Spirits for Manufacturing
- Underground Storage Tanks Notification for Underground Storage Tanks
- VT Veterans’ Program Contribution/Deduction
- WE-ELECT Water’s Edge Election
- WET Wholesale Energy Transaction Tax
- SPVetFr Montana Application for Special Permit (Veterans’/Fraternal Organizations)
- SUPAVP-2 Supplement to Application for Montana Vendor Representative Permit
- Credit Form for Out of Stock Sales Items Credit Form for Out of Stock Sales Items
- STFIR Information Referral
- AB-27 Property On-Site Review Authorization
- MA eStop Business Licenses Master Application and Online Service
- BET-2 Beer Retailer Monthly Report For Purchases from a Brewery Located Outside of Montana
- HCT-2 Hard Cider Retailer Monthly Report For Purchases from a Winery or Brewery Located Outside of Montana
- WIT-2 Wine Retailer Monthly Report For Purchases from a Winery Located Outside of Montana
- FWIR Montana Foreign Winery or Importer Registration
- CONTENT – Centrally Assessed Request for Utility Forms
- CONTENT – Report Your Livestock Livestock Reporting Application Information
- BBSC Biodiesel Blending and Storage Credit
- HI Health Insurance for Uninsured Montanans Credit
- MINE-CRED Mineral and Coal Exploration Incentive Credit
- QEC Qualified Endowment Credit
- IUFC Infrastructure User Fee Credit
- CONTACT – Web Developers Contact: Web Developers
- VRRA Vendor Representative Renewal Application
- AVP-2 Application for Montana Vendor Representative Permit
- CONTACT – Utility Forms Contact: Utility Forms
- CAB-9 Notice of Referral to the Office of Dispute Resolution for Centrally Assessed Companies
- CAB MTAB Centrally Assessed Property Tax Appeal
- ADD-CH Change of Address
- CONTACT – Citizen Services Call Center Contact: Call Center
- CONTACT – Contact Us Contact: Contact Us (Not Used?)
- GenReg Montana Department of Revenue Business Registration
- NOL Montana Net Operating Loss (NOL)
- AB-NonDisc Request for Nondisclosure of Property Record Information
- LFT Lodging Facility Sales and Use Tax
- NFBT Nursing Facility Utilization Fee
- ICFUF Intermediate Care Facility Utilization Fee
- HUF Hospital Facility Utilzation Fee
- 911 Emergency Telephone Service Fee
- RTE Retail Telecommunication Excise Tax
- RTI Request for Copies of Tax Information
- INA-CT Affidavit of Inactivity for Corporations, Partnerships and Disregarded Entities
- CONTENT – Property Appeals The Formal Property Appeals Process
- CAB-4 Value-added Manufacturing Machinery Certification Application
- ATL Assumption of Montana Tax Liabilities
- FPC Film Production Credit
- FPC-AF Film Production Credit Application Fee
- FPC-PP Film Production Credit Submission of Costs – End of Principal Photography
- FPC-RD Film Production Credit Residency Declaration
- MHPE Mobile Home Park Exclusion
- MINE-CERT Application and Affidavit for Certification and Approval of Mineral and Coal Exploration Incentive Credits
- NEXUS Nexus Questionnaire
- OSC Oilseed Crushing and Biodiesel/Biolubricant Production Facilities Credit
- Garnishment Formula for Wage Levy Garnishment Formula for Wage Levy
- Form 2M Individual Income Tax Form 2M
- Form 2M Worksheets Calculation Worksheets for Individual Income Tax Return Form 2M
- 2101 W-2 Withholding Declaration
- 2441-M Child and Dependent Care Expense Deduction
- MSA Montana Medical Care Savings Account
- NOL-Pre-99 Net Operating Loss Worksheet for 1998 and Prior Years
- MRW Reg Registration for Mineral Royalty Withholding
- BEN Bentonite Production Tax
- CGT Cement and Gypsum Producers License Tax
- MMG Statement of Gross Proceeds of Metal Mines
- MML Metalliferous Mines License Tax
- MMM Micaceous Mineral Mines License Tax
- MMN Statement of Net Proceeds of Mines
- MMN-2 Statement of Net Proceeds of Mines – Talc Producers Only
- MMN-3 Statement of Net Proceeds of Mines – Vermiculite Producers Only
- MMN-4 Statement of Net Proceeds of Mines – Garnet Producers Only
- MMN-5 Statement of Net Proceeds of Mines – Limestone Producers Only
- AB-8 Application for Separate Assessment of Undivided Interest in Mining Claim Property
- AB-10 Request for Townhome Classification
- NAUPA NAUPA Holder Request for Reimbursement
- Decedent’s Family History Decedent’s Family History
- MSR Employee Certificate of Status under the Military Spouses Residency Relief Act (MSRRA)
- Medical Marijuana Provider Tax Return Medical Marijuana Provider Tax Return
- CONTENT – Which Individual Income Tax Form Do I Need? Which Individual Income Tax Form do I need?
- CIT Booklet Montana Form CIT Corporate Income Tax Booklet
- CLT-4S Booklet Montana Form CLT-4S Small Business Corporation Booklet
- Oil and Gas Production Tax Return Oil and Gas Production Tax Return
- Withholding Tax Guide with Tax Tables Withholding Tax Guide with Tax Tables
- eStop Guide eStop Business Licenses Guide
- FID-3 Worksheets I & II Worksheets I and II – Credit for an Income Tax Liability Paid to Another State or Country
- FID-3 Booklet Montana Form FID-3 Income Tax Booklet for Estates and Trusts
- Form 2 Booklet Montana Form 2 Individual Income Tax Forms and Instructions (Includes Form 2EC)
- Form 2 Worksheet IV Worksheet IV – Partial Pension and Annuity Income Exemption
- Form 2 Worksheet VI Worksheet V – Standard Deduction, Worksheet VI-IDL – Itemized Deduction Limitation
- Form 2EZ Booklet Montana Form 2EZ Individual Income Tax Forms and Instructions, EZ, 1040EZ
- Form 2M Booklet Montana Form 2M Individual Income Tax Forms and Instructions (Includes Form 2EC)
- Medical Marijuana Provider Tax Payment Voucher Medical Marijuana Provider Tax Payment Voucher
- PR-1 Booklet Montana Form PR-1 Partnership Booklet
- Agricultural Processing Facilities Exemption Application Agricultural Processing Facilities Exemption Application
- CONTENT – Rail Car Reporting Codes Rail Car Reporting Codes for Montana
- SECURED Secured Party/Security Interest Form
- Montana Tax Rates Montana Individual Tax Rates
- Customer Survey My Revenue Customer Survey
- TRL/MSC Transfer of Location Application for Montana Domestic Brewery, Winery, Distillery, Storage Depot, Beer Wholesaler, and/or Table Wine Distributor
- Alt Prop Alternating Proprietor on a Manufacturer’s Premises
- Contract Mfg Contract Manufacturing Application
- Land Value PTARP Land Value Property Tax Assistance for Residential Property
- Gifting Statement Gifting Statement
- Sub W-9 Taxpayer Identification Number (TIN) Verification
- Retail Alcoholic Beverage Competitive Bid Form Retail Alcoholic Beverage Competitive Bid Form
- Resale Montana Business Registry Resale Certificate
- MW-4 Montana’s Employee’s Withholding Allowance and Exemption Certificate
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Taxpayers may be subject to penalties and interest for failing to file or pay taxes and fees by the due date.
Late File Penalty
Montana charges a penalty for filing after the due date.
The penalty is:
- A $50 minimum, or
- 5% of the outstanding tax per month
- Up to a maximum of 25% of the tax due
Late Payment Penalty
Montana charges a penalty if a taxpayer fails to pay 100% of the tax liability by the original due date.
Montana charges interest on outstanding taxes and underpaid estimated taxes.
Interest is compounded daily, beginning on the original due date:
- 5% annual (0.01370% daily) interest on Individual Income Tax and Underpayment of 2019 Estimated Taxes
- Other Taxes for January 1, 2020—December 31, 2020: 8% annual (0.0219% daily)
Failure to File Penalty
Montana charges a penalty for purposely or knowingly (as defined in 45-2-101, MCA) failing to file a return or report by the due date or within 60 days of receiving a notice from the department.
- Pass-through Entities
- All Other Filers
- 15% per month, up to 75% of the tax due
Frivolous Return Penalty
Montana charges a $2,500 penalty for taxpayers who file a return:
- Without the information needed to determine tax
- Showing substantially incorrect tax
- Based on a frivolous tax position (26 USC 6702)
- Based on actions meant to impede tax collection
Fraudulent Return Penalty
Montana charges a penalty if a taxpayer files a fraudulent return and:
- Tax is due: 75% of the tax due that is related to the fraudulent amount reported
- The taxpayer has no tax liability and filed a fraudulent claim for a credit: 75% of the credit claimed
Montana charges a penalty when a taxpayer understates their tax liability:
- Individuals, Estates and Trusts
- Individuals, estates and trusts may be subject to the penalty if their understatement is more than $3,000.
- All Other Taxpayers
- All other taxpayers are subject to the penalty if their understatement is at least $10,000 and the understatement is at least 10% of the amount determined by the department.
The penalty is equal to 20% of the understatement.
An understatement equals the amount determined by the department minus the amount originally reported by the taxpayer.
Requesting a Waiver
If you have paid the entire amount of tax and interest assessed on your account within 30 days of receiving a notice, you will receive an automatic waiver of the late payment penalty.
If you do not pay your tax and interest within 30 days of receiving a notice, you must submit a request for waiver in writing, or mark the Request for Waiver of Late Payment Penalty Only box on our Request for Informal Review (Form APLS101F). Your written request must establish reasonable cause for the late payment.
Please send your request to the department by:
Montana Department of Revenue
PO Box 7149
Helena, MT 59604-7149
If you have discovered your original Montana Income Tax Return for Estates and Trusts (Form FID-3) is incorrect or if there is an error on your federal return, you must file an amended return.
If you made an error on your original return, you may file an amended return up to three years from the original due date. If you receive a notification of correction from the IRS, you must file an amended return within 90 days of receiving the notice.
Filing an Amended Return
To file an amended return:
- Complete Form FID-3 again, marking the “Amended Return” box on the form
- Include all forms and statements explaining why you are amending the return
- Be sure to complete the new Form FID-3 using the corrected amounts
If the amended return changes the income or the distribution of income to beneficiaries, you will also need to file an amended Schedule K-1 and send an amended Montana Schedule K-1 to each beneficiary.
Amended Returns and Penalties
When you mark the “Amended Return” box on the Form FID-3, you are automatically requesting to have the late payment penalty waived on any increased tax liability.
To qualify for the penalty waiver, you must pay the increased tax liability and interest in full.
See Uniform Penalties and Interest for information on how to figure interest.
The fiduciary files and pays income tax on behalf of the estate or trust.
2018 Tax Rates
Montana Estate and Trusts pay taxes based on income:
|If your taxable income is more than||But not more than||Your tax rate is||Minus|
|$0||$3,000||1% of your taxable income||$0|
|$3,000||$5,200||2% of your taxable income||$30|
|$5,200||$8,000||3% of your taxable income||$82|
|$8,000||$10,800||4% of your taxable income||$162|
|$10,800||$13,900||5% of your taxable income||$270|
|$13,900||$17,900||6% of your taxable income||$409|
|$17,900||6.9% of your taxable income||$570|
Due Dates and Estimated Payments
- Calendar Year
- April 15 Extended to July 15, 2020
- Fiscal Year
- The 15th Day of the 4th month following the tax year end
Example: If your fiscal year ends on June 30, your payment is due on October 15.
A fiduciary makes estimated payments if it the estate or trust expects to owe at least $500 in the current tax year or owed at least $500 in the previous tax year.
Estimated Payment Due Dates
Estimated payments are due on the 15th of the month following the end of the calendar quarter:
- First Quarter
- April 15 Extended to July 15, 2020
- Second Quarter
- June 15
- Third Quarter
- September 15
- Fourth Quarter
- January 15
Payments made with an extension do not count as estimated payments and will be subject to penalties and interest.
Estimated Payment Amounts
An estate or trust’s estimated payments must be whichever is smaller between
- 90% of the current year’s total tax liability, or
- 100% of the previous year’s total tax liability
If an estate or trust’s estimated payments do not meet the requirements, the tax will be subject to penalties and interest.
Filing and Payment Options
Report annually using the Montana Income Tax Return for Estates and Trusts (Form FID-3).
Filing options include:
- E-file with an approved software
- Mail Form FID-3 to the address listed on the form.
Payment options include:
- TransAction Portal (TAP)
- ACH Credit Payments
- Send a check along with your Montana Estate or Trust Tax Payment Voucher (Form FID).
Estates and trusts must file a Montana Income Tax Return for Estates and Trusts (Form FID-3) if:
- Its income is $2,400 or more
- It isn’t held for an education, charitable, or religious purpose
The estate or trust’s fiduciary must:
- File the return, and
- Provide each beneficiary with a Montana Schedule K-1 (FID-3).
The beneficiaries report this income on their Montana Individual Income Tax return.
Due Dates and Extensions
An estate or trust’s tax returns are due based on its federal filing type:
- Calendar Year
- April 15 Extended to July 15, 2020
- Fiscal Year
- The 15th Day of the 4th month following the end of its tax year.
Example: If your fiscal year ends on June 30, your return is due on October 15.
If a tax due date falls on a weekend or holiday, it is due on the next business day.
An estate or trust receives an automatic six-month filing extension.
Extension returns and payments are due:
- Calendar Year
- October 15
- Fiscal Year
- The 15th Day of the 10th month following the end of its tax year.
Example: If your fiscal year ends on June 30, your extension is due on April 15.
The estate or trust need not apply for a federal extension to receive a Montana extension.
Filing and Payment Options
You may file your estate or trust’s income tax return:
You may pay your estate or trust’s income tax:
- In TransActionPortal (TAP)
- With approved software
- By making an ACH Credit Payment
- Along with your return, or
- Using the Montana Estate or Trust Tax Payment Voucher (Form FID)
Estate or Trust Residency
An estate is a resident estate if the deceased was a Montana resident on the date of his or her death.
This includes bankruptcy estates.
Several factors determine a trust’s residency, including:
- Where the trust’s creator lives,
- Where the trust’s property is located,
- Where the trustee lives, and
- Where the trust is administered.
Examples of resident trusts include:
- Trusts administered in Montana or by Montana resident or business
- Any irrevocable trust with at least one beneficiary in Montana and:
- Was created by a Montana resident, or
- Comprises property from a Montana resident.
- Any trust created from a Montana resident who has passed-away if:
- Property was transferred to an irrevocable inter vivos because of the death;
- The deceased was a Montana resident when he or she died; and
- The trust has at least one Montana resident beneficiary.
Nonresident Estate or Trust
All other estates or trusts are nonresident estates or trusts.
A nonresident estate or trust calculates taxes the same as a resident estate or trust, multiplied by the percentage of Montana source income.
A nonresident estate or trust reports Montana source income the same as a nonresident individual taxpayer.
Special Filing Requirements
Common Trust Funds
A common trust fund maintained by a bank files federal Form 1065, U.S. Return of Partnership Income.
For Montana purposes, the fund would file a Montana Partnership Information and Composite Tax Return (Form PR-1).
Do not use a decedent’s social security number for an estate.
If the Federal Employer Identification Number (FEIN) is not available at the time of filing, enter “applied for” and the application date in the box provided.
Exempt trusts filing federal Form 990-T, Exempt Organization Business Income Tax Return to report unrelated business income must file a Montana Corporation Income Tax Return (Form CIT) and pay any applicable tax to Montana.
Pooled Income Funds
A fiduciary files federal Form 5227, Split-Interest Trust Information Return along with a statement to support the following:
- The calculation of the yearly rate of return,
- The computation of the deduction for distributions to the beneficiaries, and
- The computation of any charitable deduction.
Complete only the heading portion of Form FID-3 and mark the “Pooled Income Fund” box. Do not show any dollar amounts on the form itself. Show the dollar amounts only on the supporting statement. Include the supporting statement and a complete copy of federal Form 5227, Split-Interest Trust Information Return with the Form FID-3.
Qualified Funeral Trusts (QFT)
Pre-need funeral trusts can elect to file the return and pay the tax for qualified funeral trusts.
The IRS lets a fiduciary file federal Form 1041-QFT, U.S. Income Tax Return for Qualified Funeral Trusts.
A fiduciary of more than one qualified funeral trust may file the Montana Income Tax Return for Estates and Trusts (Form FID-3) listing all qualified funeral trusts included on the composite federal return, rather than a separate return for each trust.
Taxes due are based on the combined income for all included QFTs, minus a $2,400 exemption.
Qualified or Designated Settlement Funds
These funds file a Montana Corporation Income Tax Return (Form CIT) in Montana.
Qualified Subchapter S Trust (QSST)
A QSST follows the rules for grantor trusts.
Any income from S corporation stock is treated as owned by the beneficiary.
Section 645 Election
A section 645 election lets a qualified revocable trust to be treated as part of the estate during the election period.
An election made at the federal level also applies for Montana.
Complete only the heading portion of the Montana Income Tax Return for Estates and Trusts (Form FID-3) and mark the “Other” box.
Do not show any dollar amounts on the FID-3. Show dollar amounts only on the supporting statement.
Include the supporting statement and a complete copy of the federal Form 5227, Split-Interest Trust Information Return.