You can pay your tax liability or make estimated payments with your paper return or voucher or by using one of our e-pay options:
- Income Tax Express
- Income Tax Express lets you pay your current income taxes, past year taxes, and estimated income tax payments by credit or debit card or e-check.
- Learn more about Income Tax Express.
- TransAction Portal (TAP)
- TAP lets you pay your taxes, schedule future payments, and view your payment history.
- You cannot file a Montana Individual Income Tax Return through TAP.
- Learn more about the TransAction Portal.
Individual income tax payments are due by April 15.
If you cannot pay your taxes by the due date, you may request a payment plan.
Estimated Tax Payments
If you estimate you will owe more than $500 in tax for last year, you should make quarterly estimated payments this year.
You might need to make estimated payments if you:
- Are self-employed
- Have pension income
- Have commission income
- Received a lump sum payment
- Have capital gains
- Have dividend, interest, alimony, or other source income not subject to withholding
Allocating Estimated Payments
If you are married filing separately on the same form, you can allocate your estimated payments between yourself and your spouse. This way, you can avoid having one spouse owe taxes when the other gets a refund.
You can only allocate estimated payments.
You can contact us before filing to make sure the estimated payments are applied correctly.
Estimated Payment Due Dates
Calendar Year Filers
Estimated payments are due:
- First Payment
- April 15
- Second Payment
- June 15
- Third Payment
- September 15
- Fourth Payment
- January 15
Fiscal Year Filers
If you file your return on a fiscal year basis, your payments are due on the 15th day of the fourth, sixth, and ninth months of the fiscal year and the first month of the following fiscal year.
Estimated Tax Penalties and Interest
If you owe more than $500 in tax and didn’t make estimated payments, you may be subject to penalties and interest.
You must make income tax payments throughout the year. You can make payments through employer withholding, estimated tax payments, or a combination of the two.
To avoid underpayment interest, you need to pay either:
- 90% of your current year’s tax liability, or
- 100% of your previous year’s tax liability
You can learn more about underpayment interest, use the Montana Underpayment of Estimated Tax by Individuals, Estates, and Trusts (Form EST-IT) or the Calculation of Interest on Underpayment of Estimated Taxes (Form 2, Schedule VII).