Due Dates for Applications, Returns, Reports and Payments
Quick Links:
| Centrally Assessed | ||||||
| Taxes, Fees, Reports & Licensing | Form Name | Filing Frequency | Date Due | DOR Code | Filing Options | Payment Options |
| Railroad Car Company Annual Reporting | RRC-1 | Annual | These forms are reported all together as one report. Due April 15th | Paper | Semi-annual check payments are due May 31st and November 30th | |
| All Cars Owned, Used or Leased | RRC-2 | |||||
| Allocation Data | RRC-3 | |||||
| Time/Speed Studies (Optional) | RRC-4 | |||||
| Back to top » | ||||||
| Cigarette and Tobacco Tax | ||||||
| Taxes, Fees, Reports & Licensing | Form Name | Filing Frequency | Date Due | DOR Code | Filing Options | Payment Options |
| Cigarette Tax | CT-205 | Monthly | Return is due on or before the 15th of the month for purchases made during the previous month | CIG | TAP Paper |
E-check Credit Card via TAP or BTE Paper Check |
| Other Tobacco Products and Moist Snuff Tax Return | TP-101 | Monthly | Return is due on or before the 15th of the month for purchases made during the previous month | OTP | TAP Paper |
TAP (E-check or Credit Card) Check |
| Back to top » | ||||||
| Corporate License Tax | ||||||
| Taxes, Fees, Reports & Licensing | Form Name | Filing Frequency | Date Due | DOR Code | Filing Options | Payment Options |
| Corporate License Tax Return | CLT-4 | Annual |
Calendar year returns due on May 15th Fiscal year returns due on the 15th day of the 5th month |
CLT | TAP E-file with a Tax Preparer Paper |
TAP (E-check or Credit Card) Business Tax Express (E-Check or Credit Card) Check ACH Credit |
| Corporate License Tax Return - Extension | CLT-4 | Annual |
Calendar year extended returns due on November 15th Fiscal year extended returns due on the 15th day of the 11th month |
CLT | TAP E-file with a Tax Preparer Paper |
TAP (E-check or Credit Card) Business Tax Express (E-Check or Credit Card) Check ACH Credit |
| Estimated Tax Payments: | ||||||
| Estimated Tax Payment #1 | 78 | The 18th of the 4th month | TAP (E-check or Credit Card) Business Tax Express (E-Check or Credit Card) Check ACH Credit |
|||
| Estimated Tax Payment #2 | 78 | The 15th of the 6th month | ||||
| Estimated Tax Payment #3 | 78 | The 15th of the 9th month | ||||
| Estimated Tax Payment #4 | 78 | The 15th of the 12th month | ||||
| Back to top » | ||||||
| Estates and Trusts (Fiduciary) | ||||||
| Taxes, Fees, Reports & Licensing | Form Name | Filing Frequency | Date Due | DOR Code | Filing Options | Payment Options |
| Estates and Trusts Return | FID-3 | Annual |
Calendar year returns due on April 15th Fiscal year returns due on the 15th day of the 4th month |
FID | TAP Paper |
TAP (E-check or Credit Card) Check |
| Estates and Trusts Return - Extension | FID-3 | Annual |
Calendar year returns due on October 15th Fiscal year returns on the 15th day of the 10th month |
FID | TAP Paper |
ACH Credit TAP (E-check or Credit Card) Check |
| Estimated Tax Payments: | ||||||
| Estimated Tax Payment #1 | 80 | The 15th of the 4th month | ACH Credit TAP (E-check or Credit Card) Check |
|||
| Estimated Tax Payment #2 | 80 | The 15th of the 6th month | ||||
| Estimated Tax Payment #3 | 80 | The 15th of the 9th month | ||||
| Estimated Tax Payment #4 | 80 | The 15th day of the month following the close of the tax year | ||||
| Back to top » | ||||||
| Individual Income Tax | ||||||
| Taxes, Fees, Reports & Licensing | Form Name | Filing Frequency | Date Due | DOR Code | Filing Options | Payment Options |
| Elderly Homeowners/Renter Credit | 2EC | Annual |
April 15th |
IIT | Tap Commercial software Tax Preparer Paper |
None |
| Individual Income Tax Return 2EZ | 2EZ | Annual |
April 15th |
IIT | ACH Credit TAP (E-check or Credit Card) Income Tax Express (E-Check & Credit Card) Check |
|
| Individual Income Tax Return 2M | 2M | Annual |
April 15th |
IIT | ||
| Individual Income Tax Return 2 - Long Form | 2 | Annual |
April 15th |
IIT | ||
| Individual Income Tax Returns with an Extension | Annual |
October 15th |
IIT | |||
| Estimated Tax Payments: | ||||||
| Estimated Tax Payment #1 | 81 | April 15th | IIT | ACH Credit TAP (E-check or Credit Card) Income Tax Express (E-Check & Credit Card) Check |
||
| Estimated Tax Payment #2 | 81 | June 15th | IIT | |||
| Estimated Tax Payment #3 | 81 | September 15th | IIT | |||
| Estimated Tax Payment #4 | 81 | January 15th | IIT | |||
| Back to top » | ||||||
| Liquor Tax, Reports & Licenses | ||||||
| Taxes, Fees, Reports & Licensing | Form Name | Filing Frequency | Date Due | DOR Code | Filing Options | Payment Options |
| Taxes & Tax Reports | ||||||
| Beer Connoissuer's Lic. Tax Report | BCT | Semi-Annual | July 15th & January 15th | BCT | Paper | Check |
| Beer Distributors/Brewers Tax | BET | Monthly | 15th of the following month | BET | TAP Paper |
TAP Check |
| Domestic Distillery Tax | DDT | Monthly | 15th of the following month | Paper | Check | |
| Hard Cider | HCT | Monthly | 15th of the following month | HCT | TAP Paper |
TAP (E-check or Credit Card) Paper Check |
| Quarterly Common Carrier Tax Report | LCT | Quarterly | Report is due on or before the last day of the month following the end of each calendar quarter | Paper | Check | |
| Wine Connoisseur's Lic. Tax Report | WCT | Semi-Annual | July 15th & January 15th | WCT | Paper | Check |
| Wine Distributors Tax Return | WIT | Monthly | 15th of the following month | WIT | TAP Paper |
ACH Credit TAP (E-check or Credit Card) Paper Check |
| Reports of Purchases and Sales | ||||||
| Beer Retailer Report for Purchases from a Brewery Located Outside of MT | BET-2 | Monthly | 15th | BET-2 | Paper | None |
| Foreign Brewery Reports for Sales to Retailers | BET-3 | Monthly | 15th | BET-3 | Paper | None |
| Out of State Winery Monthly Report for Sales to Retailers Located Within Montana | WIT-3 | Monthly | 15th | WIT-3 | Paper | None |
| Wine Retailer Monthly Report for Purchases from a Winery Located Outside of Montana | WIT-2 | Monthly | 15th | WIT-2 | Paper | None |
| License Renewals | ||||||
| Brewery Storage Depot License | BSD | Annual | June 30th | BSD | TAP Paper |
ACH Credit TAP (E-check or Credit Card) Check |
| Connoisseur License | CON | CON | ||||
| Distilled Spirits Mfr License | DSM | DSM | ||||
| Domestic Brewery License | DBR | DBR | TAP (E-check or Credit Card) Check |
|||
| Foreign Brewery Import License | FBI | FBI | ACH Credit TAP (E-check or Credit Card) Check |
|||
| Foreign Winery Import License | FWI | Sept 30th | FWI | |||
| On-Premise License | ONP | June 30th | ONP | |||
| Vendor Rep License | VRL | Sept 30th | VRL | |||
| Wholesale License | WSL | June 30th | WSL | |||
| Winery License | DWR | DWR | ||||
| Back to top » | ||||||
| LLC - Pass-Through-Entities | ||||||
| Taxes, Fees, Reports & Licensing | Form Name | Filing Frequency | Date Due | DOR Code | Filing Options | Payment Options |
| Disregarded Entity | DER-1 | Annual | Please see the instructions for the DER-1 form | DER | Tax Preparer Paper |
Direct Debit Check |
| Partnership | PR-1 | Annual |
Calendar year returns due on April 15th Fiscal year returns due on the 15th day of the 4th month |
PRT | TAP Electronically with a Tax Preparer Paper |
TAP (E-check or Credit Card) Check |
| Partnership - Extension - Automatic five-month extension. When you file your return, check the extension box on the return and attach a copy of the federal form 7004. | PR-1 | Annual |
Calendar year returns due on the September 16th Fiscal year returns due on the 15th day of the 9th month |
PRT | TAP Electronically with a Tax Preparer Paper |
TAP (E-check or Credit Card) Check |
| S-Corporation | CLT-4S | Annual |
Calendar year returns due on March 15th Fiscal year returns due on the 15th day of the 3rd month |
SBC | TAP Electronically with a Tax Preparer Paper |
TAP (E-check or Credit Card) Check |
| S-Corporation - Extension - Automatic six-month. When you file your return, check the extension box on the return and attach a copy of the federal form 7004. | CLT-4S | Annual |
Calendar year returns due on September 16th Fiscal year returns due on the 15th day of the 9th month |
SBC | TAP Electronically with a Tax Preparer Paper |
TAP (E-check or Credit Card) Check |
| Back to top » | ||||||
| Lodging Facility Sales and Use Tax | ||||||
| Taxes, Fees, Reports & Licensing | Form Name | Filing Frequency | Date Due | DOR Code | Filing Options | Payment Options |
| Lodging Facility Sales and Use Tax | LFT | Quarterly | Return is due on or before the last day of the month following the end of each calendar quarter | LFT & LST | TAP Paper |
ACH Credit E-check or Credit Card via TAP or BTE Paper Check |
| Back to top » | ||||||
| Mineral Royalty Withholding | ||||||
| Taxes, Fees, Reports & Licensing | Form Name | Filing Frequency | Date Due | DOR Code | Filing Options | Payment Options |
| Mineral Royalty Withholding Tax Payment | RW-1 (75) | Quarterly | Payment is due on the last day of the month following the end of each calendar quarter | MRW |
TAP Paper |
ACH Credit E-check or Credit Card via TAP or BTE Paper Check |
| Mineral Royalty Withholding Tax Reconciliation | RW-3 | Annual |
February 28th |
MRW | TAP Paper |
ACH Credit E-check or Credit Card via TAP or BTE Paper Check |
|
Information Returns
|
Federal Form 1099-Misc | Annual | February 28th | MRW |
Paper Electronically using File Transfer Service |
|
| Back to top » | ||||||
| Miscellaneous Taxes & Fees | ||||||
| Taxes, Fees, Reports & Licensing | Form Name | Filing Frequency | Date Due | DOR Code | Filing Options | Payment Options |
| Consumer Counsel Fee | CCT | Quarterly | Return is due 30 days after the end of the calendar quarter | CCT | TAP Paper |
ACH Credit TAP (E-check or Credit Card) Check |
| Contractor's Gross Receipt Tax | Upon awarding contract to prime contractor or subcontractor | Return is due within 10 days after a contract is awarded to a prime contractor or subcontractor | CGR | Paper | ||
| Upon payment or allocation to prime contractor or subcontractor | Return is due within 30 days after each payment or allocation is made to a prime contractor or subcontractor | CGR | Paper | Check | ||
| Emergency Telephone Service Fee | 911 | Quarterly |
Return is due on or before the last day of the month following the end of each calendar quarter |
911 | TAP Paper |
ACH Credit TAP (E-check or Credit Card) Check |
| Intermediate Care Facility Utilization Fee | ICFUF | Quarterly | Paper | Check | ||
| Nursing Facility Bed Tax | NFBT | Quarterly | NFB | TAP Paper |
ACH Credit TAP (E-check or Credit Card) Check |
|
| Public Service Regulation | PSR | Quarterly | Return is due 30 days after the end of the calendar quarter | PSR | TAP Paper |
ACH Credit TAP (E-check or Credit Card) Check |
| Renewable Energy Credit | EREC | Annually | Report is due March 1st following the year of purchasing or selling renewable energy credits | EREC | Paper | |
| Rental Vehicle Sales & Use Tax | RVT | Quarterly | Return is due on or before the last day of the month following the end of each calendar quarter | RVT | TAP Paper |
ACH Credit E-check or Credit Card via TAP or BTE Paper Check |
| Telecommunications Service Fee | TDD | Quarterly | TDD | TAP Paper |
ACH Credit TAP (E-check or Credit Card) Check |
|
| Universal System Benefit Program | USB | Annually | Report is due by March 1st following the preceding calendar year | USB | Paper | |
| Hospital Facility Utilization Fee | HUF | Annual |
Return is due on or before January 31 following the end of the previous calendar year |
HUF | TAP Paper |
ACH Credit TAP (E-check or Credit Card) Check |
| Retail Telecommunications Excise Tax | RTE | Quarterly |
Return is due on or before 60 days after the end of the calendar quarter |
RTE | TAP Paper |
ACH Credit TAP (E-check or Credit Card) Check |
| Wholesale Energy Transaction Tax | WET | Quarterly |
Return is due 30 days after the end of the calendar quarter |
WET | TAP Paper |
ACH Credit TAP (E-check or Credit Card) Check |
| Back to top » | ||||||
| Natural Resources Annual Reporting & Taxes | ||||||
| Taxes, Fees, Reports & Licensing | Form Name | Filing Frequency | Date Due | DOR Code | Filing Options | Payment Options |
| Annual Reporting | ||||||
| Statement of Gross Proceeds of Metal Mines | MMG | Annual | March 31st | MMG | TAP Paper |
|
| Statement of Net Proceeds of Mines | MMN | Annual | March 31st | MMN | TAP Paper |
|
| Net Proceeds of Mines - Talc Producers Only | MMN-2 | Annual | March 31st | MMN | TAP Paper |
|
| Net Proceeds of Mines - Vermiculite Producers Only | MMN-3 | Annual | March 31st | MMN | TAP Paper |
|
| Net Proceeds of Mines - Garnet Producers Only | MMN-4 | Annual | March 31st | MMN | TAP Paper |
|
| Net Proceeds of Mines - Limestone Producers Only | MMN-5 | Annual | March 31st | MMN | TAP Paper |
|
| Tax & Tax Reports | ||||||
| Bentonite Production Tax | BEN | Semi-Annual | The return is due on or before the 45th day after the end of each semi-annual period | BEN | TAP Paper |
ACH Credit TAP (E-check or Credit Card) Check |
| Cement and Gypsum Producers License Tax | CGT | Quarterly | Return is due 30 days after the end of the calendar quarter | CGT | TAP Paper |
ACH Credit TAP (E-check or Credit Card) Check |
| Coal Gross Proceeds | CGP | Annual | March 31st | CGP | TAP Paper |
ACH Credit TAP (E-check or Credit Card) Check |
| Coal Severnce Tax | CST | Quarterly | Return is due 30 days after the end of the calendar quarter | CST | TAP Paper |
ACH Credit TAP (E-check or Credit Card) Check |
| Combined Oil & Gax Production Tax | COG2 | Quarterly | Return is due 60 days after the end of the calendar quarter | COG | Paper | ACH Credit TAP (E-check or Credit Card) Check |
| Electricity and Electrical Energy License Tax | EEL | Quarterly | Return is due 30 days after the end of the calendar quarter | EEL | TAP Paper |
ACH Credit TAP (E-check or Credit Card) Check |
| Micaceous Mineral Mines License Tax | MMM | Quarterly | Return is due 60 days after the end of the calendar quarter | MMM | TAP Paper |
TAP (E-check or Credit Card) Check |
| Metalliferous Mines License Tax | MML | Semi-Annual | Returns for the period ending June 30th are due on Aug 15th and for period ending Dec 31st are due on March 31st | MML | TAP Paper |
ACH Credit TAP (E-check or Credit Card) Check |
| Resource Indemnity Trust Tax-Industrial Mineral Producers | RIT-1 | Annual | Report is due on or before the 60th day following the end of the calendar year | RIT | TAP Paper |
ACH Credit TAP (E-check or Credit Card) Check |
| Resource Indemnity Trust Tax-Garnet, Quicklime, Talc and Vermiculite Producers | RIT-2 | Annual | Report is due on or before the 60th day following the end of the calendar year | RIT | TAP Paper |
ACH Credit TAP (E-check or Credit Card) Check |
| Resource Indemnity Trust Tax- Metal and Gem Producers | RIT-3 | Annual | Due on or before March 31st | RIT | TAP Paper |
ACH Credit TAP (E-check or Credit Card) Check |
| Resource Indemnity Trust Tax- Coal Producers | RIT-4 | Annual | Report is due on or before the 60th day following the end of the calendar year | RIT | TAP Paper |
ACH Credit TAP (E-check or Credit Card) Check |
| Back to top » | ||||||
| Property Tax | ||||||
| Property Tax Relief | ||||||
| Taxes, Fees, Reports & Licensing | Form Name | Filing Frequency | Date Due | DOR Code | Filing Options | Payment Options |
| Extended Property Tax Assistance - Forms are mailed to those who qualify to apply. | EPTAP | Annual |
April 15th |
EPTAP | Paper | |
|
Homeowners - |
PPB-8 | Annual |
April 15th |
PTAP | Apply with the local DOR county office | |
| Disabled American Veterans Property Tax Benefits | PPB-8A | Annual |
April 15th |
DAV | ||
| Personal Property Tax | ||||||
| Owners of Livestock - Reporting Form | Annual | February 15th | LIV | Paper | ||
| Owners of Livestock - Payment |
Annual | November 30 | LIV | Check paid to DOR | ||
| Owners of Business Equipment - Reporting Form |
Annual | February 15th | PPR | Paper | ||
| Owners of Business Equipment - Payment | Annual | November 30 | PPR | Check paid to county treasurer | ||
| Property Tax Exemption | ||||||
| Association & Organizations | March 1 - or within 30 days of receiving an assessment notice or acquiring personal property. | Paper | ||||
| Back to top » | ||||||
| Unclaimed Property | ||||||
| Taxes, Fees, Reports & Licensing | Form Name | Filing Frequency | Date Due | DOR Code | Filing Options | Payment Options |
| Report of Property Presumed Unclaimed - Life Insurance Holders | UCH-1 | Annual |
May 1st |
UCH | Electronically through ePass Montana and File Transfer Service | Check |
| Report of Property Presumed Unclaimed - Non-Life Insurance Holders | UCH-1 | Annual | November 1st | UCH | Check | |
| Report of Property Presumed Unclaimed - for Unlocatable Mineral Owners | UCM-1 | Annual |
November 1st |
UCM-1 | Paper | Check |
| Safe Deposit Boxes | UCH-2 | Annual |
Report due November 1st & property turned over 60 days later |
UCH | ||
| Back to top » | ||||||
| Withholding | ||||||
| Taxes, Fees, Reports & Licensing | Form Name | Filing Frequency | Date Due | DOR Code | Filing Options | Payment Options |
| Withholding Payment - Annual filers | MW-1 | Annual |
February 28th |
WTH | TAP Paper |
ACH Credit E-check or Credit Card via TAP or BTE Paper Check |
| Withholding Payment - Monthly filers | MW-1 | Monthly |
Due the 15th day of the following month |
WTH | TAP Paper |
ACH Credit E-check or Credit Card via TAP or BTE Paper Check |
| Withholding Payment - Accelerated filers | MW-1 | After each payday |
If payday is Sat., Sun., Mon. or Tues., payment is due on Friday. If payday is a Wed., Thurs. or Fri. payment is due on Wednesday |
WTH | TAP Paper |
ACH Credit E-check or Credit Card via TAP or BTE Paper Check |
| Annual Withholding Tax Reconciliation | MW-3 | Annual |
February 28th |
WTH | TAP Paper |
ACH Credit E-check or Credit Card via TAP or BTE Paper Check |
| W2 - Wage and Tax Statement | Federal Form W-2 |
Annual |
February 28th |
WTH | Paper Electronically using File Transfer Service |
|
| Information Returns | Annual |
February 28th |
WTH | Paper Electronically using File Transfer Service |
||
| Back to top » | ||||||
Last updated 1/3/2013 3:31:26 PM