Montana does not currently have either an estate or inheritance tax. However, you may need to file an Estate and Trust Tax Return or request a certificate.
Montana’s inheritance tax was repealed in November 2000 and does not apply to any death after January 1, 2001.
Please contact us if you need an Application to Transfer Stocks, Bonds, or Insurance Proceeds, sometimes called an inheritance tax waiver.
An estate tax is a tax on the gross value of an estate transferred at death.
Montana does not have an estate tax for deaths after 2005. If the decedent passed away before January 1, 2005, there may still be a filing requirement.
The fiduciary of an estate must file a Montana Income Tax Return for Estates and Trusts (Form FID-3) if:
- The estate met the federal estate tax filing requirement,
- The decedent passed away prior to January 1, 2005, and
- The decedent owned property in Montana at the time of death.
Please Note: If a probate proceeding that requires a Montana estate tax return, it will also require a certificate stating the taxes have been paid or no taxes are owed.
You must file the certificate with the district court clerk before making the final distribution.
Use the Application for Determination of Estate Tax (Form INH-4) to request a certificate.
For more information estate planning, please see Montana State University’s Estate Planning: 24 Topics You Must Know About.