Resources from the Department of Revenue available to citizens, business, and government officials in Montana.
Bankruptcy helps people who can no longer pay their debts get a fresh start by liquidating assets to pay their debts or by creating a repayment plan. Bankruptcy laws also protect financially troubled businesses.
Learn more about bankruptcy on the US Courts Bankruptcy page.
Bankruptcy and Tax Debt
After you declare bankruptcy, you may still owe a tax debt. When we receive notice of your bankruptcy closure from the United States Bankruptcy Court, we will send you a letter with the amount of taxes due including penalties and interest.
Bankruptcy and Tax Returns
After declaring bankruptcy, you are still required to file tax returns, and your bankruptcy can be impacted for non-filed returns before and after you file for bankruptcy. For more information on filing your tax return see:
Bankruptcy and Tax Refunds
If you become eligible for an income tax refund during your bankruptcy, there are two things to keep in mind:
- Only paper refund checks are issued during the time your bankruptcy is open.
No electronic deposits can be made.
- Most tax debts are not discharged by your bankruptcy and may still be collected as part of a refund offset.
For more information on the types of bankruptcy and what debts may remain after bankruptcy, please see the US Federal Courts Bankruptcy page.
If you have more questions about how bankruptcy affects your Montana state tax debts, please contact our Bankruptcy Unit by emailing DORBankruptcy@mt.gov.
Please remember, our staff cannot provide legal advice. Please seek competent legal counsel.
The department’s Property Assessment Division has begun to review Property Tax Assistance Program (PTAP) and Montana Disabled Veteran (MDV) applications to determine qualification for property tax reduction in tax year 2018. All applicants will receive a determination letter from the department in May. The letters will inform applicants whether or not a reduction was granted and if granted, the percent reduction. Contact information is provided in the letters if applicants disagree with the department’s determination.
The Montana Department of Revenue call center is offering extended hours again this tax season to assist taxpayers before the April 17, 2018 deadline for filing individual income tax returns.
The call center will have Customer Service Representatives available 7:30 AM to 7:00 PM on Monday, April 16, and Tuesday, April 17, 2018.
Our normal business hours are Monday through Thursday from 8:00 a.m. to 5:00 p.m. and Friday from 9:00 a.m. to 5:00 p.m.
Taxpayers who need assistance can call the department’s call center at (406) 444-6900.
Taxpayers can also send an email to DORCustomerAssistance@mt.gov for tax assistance. We reply to emails within 24 business hours.
Montana Department of Revenue Website Disclosure
Neither the Montana Department of Revenue, nor any other agency, officer, employer, or agent of the State of Montana warrants the accuracy, reliability, or timeliness of any information in this website and shall not be held liable for any losses caused by such reliance on the accuracy, reliability, or timeliness of such information.
Tax laws and alcoholic beverage laws are complex and change regularly. We cannot account for every individual circumstance through our website guides. Any information contained in this website is not intended to be construed as legal advice. This website is intended as general guidance only and the reader should refer to the full text of the law and seek legal advice before drawing conclusions. This website may contain links to other locations, but no endorsement is intended or made of any link, product, service, or information either by its inclusion or exclusion from this website.
You can find the Montana Code Annotated at the following link: (http://leg.mt.gov/bills/mca/index.html)
The Montana Department of Revenue will not require you to give any personally identifying information to visit or download information from the website. We do not wish you to send in any personally identifying information unless requested by a state employee reached from an official state number or email address. When that information is requested the agency official should have requested it to be sent in a secure manner such as the ePass Secure File Transfer Service. We may request this information only when you have specific questions pertaining to your situation only and never under generalized questions. All information obtained will be kept strictly confidential.
Content published on public facing web sites will align with the agency’s record retention policy in accordance with guidance provided by the State Archives on the management of public records.
Web site will promote access to all content and events via a variety of media formats (apps, audio, video, and email subscriptions). MTRevenue.gov will be used to centralize access to technology and to increase visibility of information.
The Web Administration Team for MTRevenue.gov will be responsible to develop, promote and monitor DOR’s digital presence. The team will support the department to initiate collaborative projects for the use of shared tools such as mapping services, language translation, etc. and to promote interaction between agencies with common lines of business and or process to better service the State’s citizens through the use of web technology.
Email Address Use
Any email addresses obtained by the Montana Department of Revenue will never be sold to given to private companies for marketing purposes unless it is expressly stated upon requesting a user’s email address and in the event a user “opts in” to having their email used in stated fashion. Any emails along with information requests are maintained in order to respond to the request as well as to forward on to the appropriate division. Also, emails of feedback and requests will be given to individuals within our Web Team as feedback for people as the Web Developer and Content Editors to track and manage pages that need further updating or that are us special interest to our users. This information will assist them in improve the site so it is more responsive to users’ needs.
Web site design, functionality and content will adhere to the State’s regulations for non-visual accessibility. We will adhere to the Policy that the State of Montana has set for us.
- See: http://mt.gov/discover/disclaimer.mcpx#accessibility
- Post accessibility policy in official footer
- Employ best practices of universal usability on all devices
- Usability testing of sites
- Functionality without images
All Montana Government pages must include Contact information in the footer. This will allow citizens to have easy access to reach out to the Department of Revenue as needed. Make all citizen oriented programs are easily accessible and visibly promote them on the internet.
- Mailing address
- Main Phone #
- “Contact us” link that directs to phone directory and email contacts
- Citizen centered programs such as Taxpayer Assistance on the homepage.
Web sites will provide links to policies to ensure the appropriate protections and practices of the State and its citizens, to be located within footer of all pages:
MTRevenue.gov is the official web site for the State of Montana Department of Revenue and is the primary one-stop-shop for connecting citizens and visitors to government tax information and services. This includes:
- Online services/content aggregated by topic, geography, business or individual.
- There must be consistent communication channels between Divisions and the Web Management Team to ensure information and services are current and mapped into MTRevenue.gov.
- Content on government web sites should always be simplified and written for the web: (http://www.plainlanguage.gov).
Montana Revenue web site will promote interaction between people and Government. Web sites will provide mechanisms for citizens and visitors to provide input/feedback on information/services.
Resources to help taxpayers file and pay taxes, get help they need, and work with the department to stay in compliance.
- Tax Liability
- Tax Relief
- Taxpayer Protection