Montana Estate and Trust Tax Rates


The fiduciary files and pays income tax on behalf of the estate or trust.

2024 Tax Rates

2023 Tax Rates

If your taxable income is more thanBut not more thanYour Tax Rate isMinus
$0$3,6001% of your taxable income$0
$3,600$6,3002% of your taxable income$36
$6,300$9,7003% of your taxable income$99
$9,700$13,0004% of your taxable income$196
$13,000$16,8005% of your taxable income$326
$16,800$21,6006% of your taxable income$494
$21,6006.75% of your taxable income$656

Due Dates and Estimated Payments

Calendar YearApril 15
Fiscal YearThe 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.
If a due date falls on a weekend or holiday, it is due on the next business day.

Estimated Payments

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 QuarterApril 15
Second QuarterJune 15
Third QuarterSeptember 15
Fourth QuarterJanuary 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

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:

Payment options include: