Montana Department of Revenue

Inactive Businesses: File Form INA-CT on TAP

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Tax News You Can Use

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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Property Appraisal Notices Coming from Department of Revenue

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The Montana Department of Revenue is mailing notices to all owners of residential, commercial, industrial, and agricultural properties, showing their market and taxable values for the 2019-2020 appraisal cycle.

These notices are not tax bills. They include the department’s determination of market value for your property and will be used by your county treasurer to determine your property tax bills.

“It’s important that Montana property owners review this information thoroughly,” said Gene Walborn, Director of the Montana Department of Revenue. “If property owners wait until property tax bills are sent in November, it will be too late for the department to correct and update property characteristics that may impact the value of the property for the 2019 tax year. So please review the notice as soon as possible and contact us if you have questions.”

If property owners disagree with the department’s determination, they may submit a Request for Informal Classification and Appraisal Review (called Form AB-26) within 30 days of the date on their notice. Owners can electronically submit the form, download it, and find more information on our website.

Contact us for more information.

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.

Property Tax Relief Determination Letters

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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 2019.

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.

Appealing the Decision

If something has significantly affected your income since 2017, such as a divorce or the death of your spouse, we may be able to adjust your benefit. Please contact the local Department of Revenue field office for your county.

If not, this is a final decision of the Department of Revenue.

You may appeal this decision to the Montana Tax Appeal Board within 30 days after the date on this notification.

More information about the appeals process is available on the Montana Tax Appeal Board’s website.

2019 Livestock Per Capita Fee Payments Due May 31

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We recently mailed 2019 livestock per capita fee bills based on the March 1 reports.

Livestock owners must pay their 2019 per capita fees by May 31. You can pay online at ReportYourLivestock.mt.gov or make payments by mail.

If owners paid their 2019 fees when they reported their livestock, they will not receive a bill.

Everyone benefits from programs funded by per capita fees. Livestock producers benefit from programs to:

  • Monitor animal health,
  • Monitor and restrict livestock imports,
  • Track animal movements,
  • Prevent and investigate livestock theft, and
  • Manage predators.

The general public benefits from programs that prevent the spread of animal diseases to humans.

The Board of Livestock annually sets the livestock per capita fees.

Learn more about Livestock Reporting and Per Capita Fees.

Cows grazing in a field.

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.