Recent News from the Business & Income Tax Division
- Governor Gianforte Announces Deadline Extended for Property Tax Relief Programs
- Property Tax Relief Programs for Homeowners – Apply by April 15
- Department of Revenue Warns of Tax Season Scams
- Common Errors to Avoid when Filing Form PTE – Tax News You Can Use
- Legislative updates for corporations – Tax News You Can Use
- Are the Montana Tax Rebates Taxable? – Tax News You Can Use
- Increased Late Filing Penalties for Forms W-2 and Forms 1099 Reporting Mineral Royalties – Tax News You Can Use
- Reminder to Sign Up and Attend the Income Tax Simplification Webinar – Tax News You Can Use
- Livestock Reports and Payments Due March 1
- 2023 Montana Legislative Roundup – Department of Revenue Encourages Employees to Review Montana Wage Withholding – Tax News You Can Use
- Changes to the Business Equipment Reporting Requirement for Tax Year 2024 – Tax News You Can Use
- 2023 Montana Legislative Roundup – Changes to Several Montana Income Tax Credits – Tax News You Can Use
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Individual Income Tax
If you live or work in Montana, you may need to file and pay individual income tax.
- Where’s My Refund?
- Individual Income Tax Filing Options
- Filing Requirements
- Filing Status
- Income Tax Rates, Deductions, and Exemptions
- Income Tax Recordkeeping
- Making an Estimated Tax Payment
- Requesting a Payment Plan
- Montana Residency
- Working Remotely in Montana
- Filing Information for Military Personnel and Spouses
- Working Military Retirement Exemption
- Filing Information for Native Americans
- Nonfilers
- Retirement Income, Exemptions, Deductions, and Exclusions
- Frivolous Tax Positions
- Taxpayer Resources and Programs
- Filing on Extension
Business Taxes
Businesses in Montana pay income taxes based on how they are registered with the IRS. In addition to income tax, businesses may also owe withholding taxes, natural resource taxes, or other, miscellaneous taxes.
Alcoholic Beverage Taxes
The Montana Department of Revenue administers the state’s licensing, distribution, and taxation on Alcoholic Beverages.
You can learn more about licensing and distribution from the Alcoholic Beverage Control Division.
Natural Resource Taxes
Montana collects taxes on natural resources harvested in the state including coal, metal, oil, and natural gas.
- Bentonite Production Tax
- Cement and Gypsum Producers License Tax
- Coal Gross Proceeds Tax
- Coal Severance Tax
- Electrical Energy Producers License Tax
- Metal Mines Gross Proceeds Tax
- Metal Mines License Tax
- Micaceous Mineral Mines License Tax
- Mineral Royalty Withholding Tax
- Miscellaneous Mines Net Proceeds Tax
- Oil and Natural Gas Production Tax
- Resource Indemnity Trust & Ground Water Assessment Tax
Miscellaneous Taxes and Fees
Montana has several taxes covering specific businesses, services, or locations.
These taxes include telecommunications, tobacco, tourism, cannabis, and health care facilities among others.
- Alcohol Taxes
- Cannabis Tax
- Cigarette Taxes
- Consumer Counsel Fee (CCT)
- Contractor’s Gross Receipts Tax (CGR)
- Emergency Telephone System Fee
- General Sales Tax
- HELP Entity Fee (HEF)
- HELP Integrity Fee (HIF)
- Hospital Facility Utilization Fee (HUF)
- Intermediate Care Facility Utilization Fee (ICFUF)
- Local Resort Tax
- Lodging Facility Sales and Use Tax
- Moist Snuff Taxes
- Nursing Facility Utilization Fee (NFBT)
- Opioid Seller’s License
- Other Tobacco Product Taxes
- Public Service Regulation Fee (PSR)
- Rental Vehicle Tax (RVT)
- Retail Telecommunications Excise Tax (RTE)
- TDD Telecommunications Service Fee
- Unclaimed Property Holders
- Universal Systems Benefits Programs
- Unlocatable Mineral Trusts
- Wholesale Energy Transaction (WET) Tax
Withholding Tax
- Opening or Closing a Withholding Account
- Filing Withholding Returns
- Electronically Filing a Withholding Return (MW-3), W-2, or 1099
- Withholding Due Dates
- Mineral Royalty Withholding Tax
- Montana Form MW-4
- North Dakota Reciprocity Agreement
- Forms 1099 with No Withholding
- Withholding Payments
- Montana Withholding Tax Tables and Guide
- Montana State Withholding RS Record Requirements
Income Tax Exclusions, Exemptions, and Deductions
- Family Education Savings Account (529 Plan) Deduction
- First-Time Home Buyer Savings Account
- Filing Information for Military Personnel and Spouses
- Montana ABLE Account (529A Plan) Deduction
- Montana Farm and Ranch Risk Management Account (Form FRM)
- Montana Medical Care Savings Account
- Native American Filers
- Retirement Income Exemptions, Deductions, and Exclusions
- Income Tax Rates, Deductions, and Exemptions
- Military Retirement Income Exemption
Estates and Trusts
An estate or trust is managed by a fiduciary, also known as a guardian, trustee, executor, administrator, receiver, or conservator. The fiduciary is responsible for filing and paying taxes on an estate or trust’s behalf.
Income Tax Credits
- Apprenticeship Credit
- Contractor’s Gross Receipt Tax Credit
- Credit for Income Taxes Paid to Another State
- Elderly Homeowner/Renter Credit
- Historic Property Preservation Credit
- Infrastructure Users Fee Credit
- Innovative Education Program Credit
- Jobs Growth Incentive Credit
- Montana Adoption Credit
- Montana Earned Income Tax Credit
- Media Credit
- Qualified Endowment Credit
- Recycle Credit/Deduction (Form RCYL)
- Student Scholarship Organization Credit
- Trades Education and Training Credit
- Repealed Tax Credits
Centrally Assessed Property
Tobacco and Nicotine Taxes
Montana requires all wholesalers and retailers selling tobacco products to be licensed by the Department of Revenue.
To see if a business is licensed in Montana, consult our Active Tobacco License List.
View the Cigarette Minimum Price List.
For information on approved tobacco products, see the Department of Justice Tobacco Sales and Directory.
The Department of Justice provides several resources about Tobacco product sales in Montana, including lists of all tobacco products approved for sale. They also provide a guide on the fire safety standards the State Fire Marshall uses to approve cigarettes for sale in Montana.
Tax Relief Programs
Montana has several programs which assist taxpayers with both income and property tax.
Taxpayer Protection & Fraud Prevention
MEDIA Credit
Montana Economic Development Industry Advancement (MEDIA) Tax Credit
- MEDIA Compensation Claim (Form MEDIA-Comp)
- MEDIA Credit Application (Form MEDIA-Credit)
- MEDIA Credit Claim Form (Form MEDIA-CLAIM)
- MEDIA Credit Transfer (Form MCT)
- MEDIA Credit Payment Voucher (Form MEDIA)
- MEDIA Credit Submission of Costs (Form MS-SOC)
- Loan-Out Withholding Certificate (Form LOWCERT)