NEW
E-File Mandate: Corporations are required to electronically file for all tax periods beginning after December 31, 2022 (SB 24). Corporations must use an approved corporate income tax software provider to e-file their Montana Corporate Income Tax return.
E-File Mandate does not apply if:
- A corporation has gross receipts of $750,000 or less for the tax period. This is an automatic exemption from the
electronic filing requirement and Form CWR is not required. - A corporation attests, on Form CWR (Corporate E-file Waiver Request), that the corporation attempted to file
electronically and was unsuccessful or that hardship would result by filing electronically.
You may use this form to file your Montana Corporate Income Tax Return if you are not required to file electronically as explained above.