Second Quarter 2019 estimated payments are due for:
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.
First Quarter 2019 estimated payments are due for:
Individual Income Tax
Composite Income Tax (Pass-through Entities)
If you prepare Montana returns for pass-through entities, be aware that they are subject to certain withholding requirements.
The entity may qualify for a waiver from the withholding requirements for certain owners if the owner files a Pass-Through Entity Owner Tax Agreement (Form PT-AGR).
An owner may file Form PT-AGR if they are a:
- Nonresident individual, estate, or trust;
- Tax-exempt entity administered outside Montana;
- Foreign C corporation; or
- Domestic second-tier pass-through entity
A domestic second-tier pass-through entity is a pass-through entity that is owned by resident taxpayers, including domestic C corporations and other entities whose principal place of business or administration is in Montana.
Forms PT-AGR are filed separately. Do not attach these forms to an income tax return.
Fourth quarter 2017 estimated payments are due for: