• Current Year Forms
  • Previous Year Forms
  • General Tax Information/Special Programs
  • Online Services
  • Information Disclosure
  • Tax Incentives and Relief
  • Tax Appeal Process
  • Other Information

Current Year Forms


Centrally Assessed and Industrial Property

Centrally Assessed and Industrial Property

CAB-1 - New or expanding industry classification application
CAB-2 - Air or water pollution control equipment application
CAB-4 - Value-added manufacturing machinery certification application
CAB-8 - Request for informal review for centrally assessed companies
Railroad Car Reporting Forms - RCC-1, RCC-2, & RCC-3 with Instructions
Railroad Car Reporting Codes - For use with RCC-2 and RCC-3 Forms
RCC-4 - Speed study
AB-26 - Request for industrial formal review

APLS102F - Notice of Referral to the Office of Dispute Resolution

Cigarette and Tobacco Products

Cigarette and Tobacco Products Taxes

Active Tobacco Product Licenses - as of 06/12/2015
 

Minimum Price List - Updated on June 15, 2015

C-MFG-1 - Manufacturer Cigarette Tax
CT-201 - Cigarette Tax Decals Order Form
CT-203 - Insignia Refund Application
CT-205 - Cigarette Tax Reconciliation Form
CT-206 - Cigarette Tax Exemption Certificate
CT-207 - Exempted Sales Refund Application
TP-101 - Tobacco Product Tax - Other Tobacco Products and Moist Snuff Tax Return
TP-103 - Tobacco Product Tax Credit for Returned Products

Consumer Council and Public Service Regulation Tax

Consumer Counsel Tax

CCT - Fee effective October 1, 2014 through September 30, 2015

Public Service Regulation Tax

PSR - Fee effective October 1, 2014 through September 30, 2015

Contractors' Gross Receipts

 

Contractors' Gross Receipts

CGR Guide - Business Tax Guide for Public Contractors Gross Receipts Tax
CGR1* - Contract Award Registration
CGR-2* - Gross Receipts Withholding Return
CGR-3* - Application for Refund of Property Taxes Paid

Corporate Income Tax

Corporate Income Tax

CIT Booklet (formerly CLT-4) - Corporate Income Tax Booklet: 2014 Booklet
CIT (formerly CLT-4) - Corporate Income Tax Return: 2014 Form
CIT-UT (formerly CLT-4-UT) - Underpayment of Estimated Tax: 2014 Form
CT Payment Voucher - Corporate Income Tax Payment Form
 

Supplemental Forms and Instructions

AEPC - Alternative Energy Production Credit: 2014 Form
AFCR - Alternative Fuel Credit: 2014 Form
ATL - Assumption of Montana Tax Liabilities
BBSC - Biodiesel Blending and Storage Credit: 2014 Form
CC - College Contribution Credit: 2014 Form
CR-T - Application for Tax Certificate
DCAC - Dependent Care Assistance Credits: 2014 Form
ESL - Extension of Statute of Limitations (Please use this form to extend the 3-year statute of limitations.)
ENRG-A - Geothermal System Credit: 2014 Form
FPC - Film Production Credit: 2014 Form

FPC-AF - Film Production Credit Application Fee: 2014 Form
FPC-PP - Film Production Credit - Submission of Costs - End of Principal Photography: 2014 Form
FPC-RD - Film Production Credit Residency Declaration: 2014 Form
HI - Health Insurance for Uninsured Montanans Credit: 2014 Form
INA-CT - Affidavit of Corporate Inactivity
IUFC - Infrastructure User Fee Credit: 2014 Form
MHPE - Mobile Home Park Exclusion: 2014 Form
MINE-CERT - Application and Affidavit for Certification and Approval of Mineral and Coal Exploration Incentive Credits: 2014 Form
MINE-CRED - Mineral and Coal Exploration Incentive Credit: 2014 Form
NEXUS - Nexus Questionnaire
OSC - Oil Seed Crushing and Biodiesel/Biolubricant Production Facilities: 2014 Form
QEC - Qualified Endowment Credit: 2014 Form
RCYL - Recycling Credit/Deduction: 2014 Form
RDF-CT - Application to be considered a Research and Development Firm
RSCH - Increase Research and Development Activities Credit: 2011 Form
TELC - Temporary Emergency Lodging Credit: 2014 Form
WE-ELECT - Water's Edge Election

Fiduciary (Estates and Trusts)

Fiduciary (Estates and Trusts)

Instruction Booklet

FID-3 Booklet - Estates and Trusts (Fiduciary) Income Tax Booklet: 2014 Booklet

Estates and Trusts (Fiduciary) Income Tax Forms

FID-3 - Estates and Trusts (Fiduciary) Income Tax Return: 2014 Form
FID Payment Voucher - Estates and Trusts (Fiduciary) Income Tax Payment Form

Schedules

Schedule K-1 - Beneficiary's Share of Income (Loss), deductions and credits: 2014 Schedule

 

Supplemental Forms and Instructions

 

ESA-FID - Fiduciary Estimated Tax Annualization Worksheet: 2014 Form

EST-I - Underpayment of Estimated Tax by Individuals and Fiduciaries: 2014 Form
ESW-FID - Montana Fiduciary Estimated Income Tax Worksheet: 2014 Form
EXT-FID - Extension Payment Worksheet: 2014 Form
Worksheets I and II - Credit for Income Tax Liability Paid to Another State or Country - Full Year Resident Only and Part Year Resident Only: 2014, Form

eStop Business Licenses

eStop Business Licenses

Guide - eStop Business Licenses

Form MA - Master Application for eStop Licenses - January 2014
F-1 - Floor Plan Form
Form G-1 - Grocery Inventory
FIRELTR - Fire code requirements and information pertinent to fire and life safety requirements for drinking and dining establishments (A and B Occupancies)
Form MGR-1 - Management Agreement
Off-Premises Consumption Beer and Wine License Application - Off Premises Liquor License
Underground Storage Tanks - Montana Department of Environmental Quality - Notification for Underground Storage Tanks

Hospital Utilization Fee

Hospital Utilization Fee

HUF - Fee effective January 1, 2013 through December 31, 2013

Intermediate Care Facility Fee

Intermediate Care Facility Utilization Fee

ICFUF - Intermediate Care Facility Utilization Fee

Lodging Facility Use and Sales Tax

Lodging Facility Use and Sales Tax Forms

GenReg - Lodging Facility Sales and Use - Registration and Application for Permit
LFT - Lodging Facility Sales - Form and Instructions

 

Mineral Royalty Withholding

Mineral Royalty Withholding

MRW-Reg - Registration for Mineral Royalty Withholding
RW-1 - Mineral Royalty Withholding Tax Payment Form

RW-3 - 2014 Montana Annual Mineral Royalty Withholding Tax Reconciliation
RW-3 - 2013 Montana Annual Mineral Royalty Withholding Tax Reconciliation

Natural Resources

Natural Resource Taxes

BEN - 2015 Bentonite Production Tax Form 
CGP - Assessment of Gross Proceeds of Coal Mines
CGT - Cement and Gypsum Producers License Tax
CST - Coal Severance Tax
EEL - Electricity and Electrical Energy License Tax Report
MMG - Statement of Gross Proceeds of Metal Mines
MML - Metalliferous Mines License Tax
MMM - Micaceous Mineral Mines License Tax
MMN - Statement of Net Proceeds of Mines
MMN-2 - Talc Producers Only
MMN-3 - Vermiculite Producers Only
MMN-4 - Garnet Producers Only
MMN-5 - Limestone Producers Only
RIT-1 - Resource Indemnity Trust Tax - Industrial Mineral Producers
RIT-2 - Resource Indemnity Trust Tax - Garnet, Quicklime, Talc and Vermiculite Producers
RIT-3 - Resource Indemnity Trust Tax - Metal and Gem Producers
RIT-4 - Resource Indemnity Trust Tax - Coal Producers

Nexus

Nexus in Montana

Questionnaire - Nexus Questionnaire

Who must file?

With few exceptions, Montana law requires that an entity engaged in business or having income from a Montana source must file a return and pay tax on that income.

A company is “engaged in business” in Montana if it is actively engaging in any transaction for the purpose of financial or pecuniary gain or profit. In addition, Montana source income is income or gain from property in Montana or from transactions or activities that take place in Montana. The applicable law in Montana provides that an economic presence is sufficient to establish nexus for income tax purposes, and a physical presence is not required.

So, if your company has business activities in Montana, taking advantage of the economy to produce income, generally, you will need to file a Montana tax return. Public Law 86-272 provides exceptions to this requirement.

What is Nexus?

Nexus is defined as the minimum business activity or connection that an out-of-state company must have with a taxing state. Nexus means a business entity has established a direct, economic or representational presence within a state. This presence gives the state the right to require a taxpayer to pay income taxes.

In general, nexus is created for income tax purposes if an entity derives income from sources within the state, owns or leases property in the state, employs personnel in the state in activities that exceed "mere solicitation," or has capital or property in the state.

Two provisions of the U.S. Constitution limit a state’s ability to tax an out-of-state business: the Due Process Clause and the Commerce Clause.

The Due Process Clause requires some definite link, some minimum connection between a state and the person, property, or transaction it seeks to tax. The Due Process Clause also requires that the taxing state provide some benefit to that person.

The Commerce Clause gives to congress the power to regulate commerce among the states. Under the Commerce Clause, (1) a taxpayer is required to have “substantial nexus” with a state for the state to have taxing jurisdiction over the taxpayer, (2) the tax must be fairly apportioned among the states, (3) the tax must not discriminate against interstate commerce, and (4) the tax must be fairly related to the services provided by the taxing state.

What is Public Law 86-272?

The federal Interstate Income Act of 1959, also known as Public Law 86-272, prevents a state from imposing an income tax on income derived within the state from interstate commerce if the only business activity within the state is the solicitation of orders for tangible personal property. If your business activities in Montana go beyond the mere solicitation of sales of tangible personal property, you are not afforded the protection of P.L. 86-272. Only the solicitation to sell tangible personal property is afforded immunity under P.L. 86-272. If your activities in Montana consist of the use of intangible property or the sale of services to Montana customers, the provisions of P.L. 86-272 do not apply.

Please note that any sales that are made into Montana that are under the protection of Public Law 86-272 remain subject to throwback rules to the appropriate state that does have jurisdiction to impose its net income tax upon the income derived from those sales.

For additional information regarding Public Law 86-272, please refer to the Administrative Rules of Montana 42.26.501 through 42.26.511.

How do I determine if I have Nexus in Montana?

The Form for Nexus is located in the "Forms" tab to the left. This form is designed to help us determine whether your business needs to file a tax return in Montana.

Please do not simply assert the lack of nexus under Public Law 86-272 when completing the questionnaire. We ask that those who are most familiar with the activities associated with each question complete and sign the questionnaire. The questions regarding employees refer only to those employees, sales representatives, and/or independent contractors who perform activities within Montana, regardless of each employee’s domicile or office location. Our questions pertain to the employee’s physical presence in Montana; they do not pertain to activities performed outside the state.

If you have communicated with a representative from the Department of Revenue, enter the representative’s name on line 1.

Upon completing the questionnaire, mail it to the address listed below. We will review the questionnaire and notify you of our nexus determination for your business in Montana. We also may request additional information or have questions before making our determination.

Mail your completed questionnaire to:

Montana Department of Revenue
Business Tax & Valuation
P.O. Box 5805
Helena, MT 59604-5805

Nursing Facility Fee

Nursing Facility Bed Tax

NFBT - Fee effective July 1, 2006 to present

Pass Through Entities (Partnerships and S-Corporations)

Frequently Asked Questions for Disregarded Entities, Partnerships and S. Corporations

Pass-through Entity Booklets:
CLT-4S Booklet - Small Business Corporation Tax Booklet: 2014 Booklet
PR-1 Booklet - Partnership Booklet: 2014 Booklet

Pass-through Entity Tax Returns:
CLT-4S - S-Corporation Information and Composite Tax Return - 2014 Form
DER-1 - Disregarded Entity Information Return - 2014 Form
PR-1 Partnership Information and Composite Tax Return - 2014 Form
PR Payment Voucher - Partnership Tax Payment Voucher
SB Payment Voucher - Small Business Corporation Tax Payment Voucher

DER Payment Voucher - Disregarded Entity Information Payment Voucher

Schedules:
Schedule K-1 (for CLT-4S and PR-1) Partner's/Shareholder's Share of Income (Loss), Deductions, Credits, etc. - 2014 Form

Supplemental Forms and Instructions:
AEPC - Alternative Energy Production Credit - 2014 Form
AFCR - Alternative Fuel Credit - 2014 Form
BBSC - Biodiesel Blending and Storage Credit - 2014 Form
CC - College Contribution Credit - 2014 Form
DCAC - Dependent Care Assistance Credits - 2014 Form
FPC - Film Production Credit - 2014 Form
FPC-AF - Film Production Credit Application Fee - 2014 Form
FPC-PP - Film Production Credit - Submission of Costs - End of Principal Photography - 2014 Form
FPC-RD - Film Production Credit Residency Declaration - 2014 Form
HI - Health Insurance for Uninsured Montanans Credit - 2014 Form
IUFC - Infrastructure User Fee Credit - 2014 Form
MHPE - Mobile Home Park Exclusion - 2014 Form
MINE-CERT - Application and Affidavit for Certification and Approval of Mineral and Coal Exploration Incentive Credits - 2014 Form
MINE-CRED - Mineral and Coal Exploration Incentive Credit - 2014 Form
NEXUS - Nexus Questionnaire
OSC - Oil Seed Crushing and Biodiesel/Biolubricant Production Facilities Credit - 2014 Form
PT-AGR - Pass-through Entity Owner Tax Agreement - 2014 Form
PT-STM - Second Tier Pass-through Entity Owner Statement - 2014 Form

PWR - Partnership E-file Waiver Request New!
QEC - Qualified Endowment Credit - 2014 Form
Life Expectancy Table
RCYL - Recycling Credit/Deduction - 2014 Form
RSCH - Increase Research and Development Activities Credit - 2011 Form
TELC - Temporary Emergency Lodging Credit - 2014 Form

Property Tax

 

Property Assessment Division's Forms


PERSONAL PROPERTY REPORTING FORMS

All Inclusive - Personal Property Reporting Form

LIVESTOCK REPORTING FORM

Livestock Reporting Form

General  FORMS

Form 488 (RTC) - Realty Transfer Certificate
RAC1 - Request for Administrative Change
AB-3 - Agricultural Classification of Lands Application
AB-3A - Agricultural Production Record
AB-3T - Forestland Classification Application
AB-8 - Separate Assessment of Undivided Interest in Mining Claim Property Application
AB-10 - Request for Townhome Classification
AB-13 - Nonproductive, Patented Mining Claim Status Application
AB-23 - Residential Appraisal of Property for Taxation Purposes Application
AB-25 - Natural Disaster Application
AB-26 - Request for Informal Assessment Review
AB-38 - Pre-1977 Mobile Home Ownership Change Request
AB-63 - Notice of Appeal Withdrawal

Exemption FORMS

AB-14 - Tax Incentive Assessment of Energy Generating Property Application - Tax Incentive Assessment of Energy Generating Property Application
AB-30P - Personal Property Tax Exemption Application - Personal Property Tax Exemption Application
AB-30R - Real Property Tax Exemptio Application
AB-56A - Applicatin for Tax Exemption and Reductjion for the Remodeling, Reconstruction or Expansion of Existing Commercial Buildings or Structures
AB-74 - Gray Water System Application for Tax Abatement

PIRA - Purchase Incentive Rental Agreement Reportng form

PROPERTY TAX RELIEF FORMS

PPB-8 (PTAP) - Property Tax Assistance Application
PPB-8A (MDV) - Montana Disabled Veteran Property Tax Relief Application

INCOME AND EXPENSE REPORTING FORMS

AR - Apartment Rental Income and Expense Reporting Form
MW - Mini-Warehouse Income and Expense Reporting Form
MH - Mobile Home/RV Park Income and Expense Reporting Form
MO - Motel Income and Expense Reporting Form
MU - Multiuse Income and Expense Reporting Form
NH - Nursing Home Income and Expense Reporting Form
SF - Square Foot Rental (Office, Retail, Warehouse and Restaurant) Income and Expense Reporting Form
 

Rental Vehicle Tax

Rental Vehicle Tax

GenReg - Registration and Application for Permit
RVT - Sales and Use Tax Return and Instructions

Renewable and Wholesale Energy Transaction

Renewable Energy

EREC - Renewable Energy Credit Report

Wholesale Energy Transaction Tax

WET - Wholesale Energy Transaction Tax

Tax Certificates

Tax Certificates

Taxpayers can now use Taxpayer Access Point to electronically file their application for a tax certificate. 

CR-T - Application for Tax Certificate
ATL - Assumption of Montana Tax Liabilities

Telecommunication Taxes

Emergency Telephone (911) System Fee

911 - Current Year - For periods beginning on or after July 1, 2007

Retail Telecommunications Excise Tax

RTE - Retail Telecommunication Excise Tax

Telecommunication Service Exemption Certificate

TEC - Telecommunications Service Exemption Certificate (for purchases of telecommunication service for resale by another service provider)

TDD Telecommunications Service Fee

TDD - Telecommunications Service Fee

Tax-Exempt Entities

EXPT *- Tax-Exempt Status Request Form

Wage Withholding

Montana Wage Withholding Tax - Additional information for filing and paying options as well as Frequently Asked Questions 
Assistance for Business Clinics (ABC) Schedule
Employers' Tax Guide - Montana Employers' Tax Guide for Income Tax Withholding
Withholding Tax Tables - Effective for current tax year. Last revised on January 10, 2005
ETR - Electronic Tax Reporting Program for Withholding Tax, ACH Registration Form
GenReg - Registration and Application For Permit
MSR - Employee Certificate of Status Under the Military Spouses Residency Relief Act (Withholding exemption certificate)
MT-R* - Reciprocity Exemption from Withholding for North Dakota residents who work in Montana
MW-1 - Withholding Tax Payment Form

MW-3 Reconciliation* - 2014 Montana Annual Withholding Tax Reconciliation
MW-3 Reconciliation - 2013 Montana Annual Withholding Tax Reconciliation


Previous Year Forms


Centrally Assessed and Industrial Property

Centrally Assessed and Industrial Property

CAB-1 - New or expanding industry classification application
CAB-2 - Air or water pollution control equipment application
CAB-4 - Value-added manufacturing machinery certification application
CAB-8 - Request for informal review for centrally assessed companies
Railroad Car Reporting Forms - RCC-1, RCC-2, & RCC-3 with Instructions
Railroad Car Reporting Codes - For use with RCC-2 and RCC-3 Forms
RCC-4 - Speed study
AB-26 - Request for industrial formal review

Cigarette and Tobacco Products

Cigarette and Tobacco Products Taxes

Active Tobacco Product Licenses - as of 03/26/2014

C-MFG-1 - Manufacturer Cigarette Tax
CT-201 - Cigarette Tax Decals Order Form
CT-203 - Insignia Refund Application
CT-205 - Cigarette Tax Reconciliation Form
CT-206 - Cigarette Tax Exemption Certificate
CT-207 - Exempted Sales Refund Application
TP-101 - Tobacco Product Tax - Other Tobacco Products and Moist Snuff Tax Return
TP-103 - Tobacco Product Tax Credit for Returned Products

Consumer Council and Public Service Regulation Tax

Consumer Counsel Tax

CCT - Fee effective October 1, 2012 through September 30, 2013
CCT - Fee effective October 1, 2011 through September 30, 2012
CCT - Fee effective October 1, 2010 through September 20, 2011
CCT - Fee effective October 1, 2009 through September 20, 2010
CCT - Fee effective October 1, 2008 through September 30, 2009
CCT - Fee effective October 1, 2007 through September 30, 2008
CCT - Fee effective October 1, 2006 through September 20, 2007
CCT - Fee effective October 1, 2005 through September 20, 2006

Public Service Regulation Tax

PSR - Fee effective October 1, 2012 through September 30, 2013
PSR - Fee effective October 1, 2011 through September 30, 2012
PSR - Fee effective October 1, 2010 through September 30, 2011
PSR - Fee effective July 1, 2010 through September 30, 2010
PSR - Fee effective April 1, 2010 through June 30, 2010
PSR - Fee effective October 1, 2009 through March 31, 2010
PSR - Fee effective October 1, 2008 through September 30, 2009
PSR - Fee effective October 1, 2007 through September 30, 2008
PSR - Fee effective October 1, 2006 through September 30, 2007
PSR - Fee effective October 1, 2005 through June 30, 2006

Contractors' Gross Receipts

Contractors' Gross Receipts

CGR Guide - Business Tax Guide for Public Contractors Gross Receipts Tax
CGR1* - Contract Award Registration
CGR-2* - Gross Receipts Withholding Return
CGR-3* - Application for Refund of Property Taxes Paid

Corporate Income Tax

Corporate Income Tax

CLT-4 Booklet - Corporate Income Tax Booklet: (2011 and later do not include forms) 2013 Booklet2012 Booklet, 2011 Booklet, 2010 Booklet
CLT -4 - Corporate Income Tax Return 2013 Form2012 Form, 2011 Form, 2010 Form
CLT-4-UT - Underpayment of Estimated Tax: 2013 Form2012 Form, 2011 Form, 2010 Form
 

 

Supplemental Forms and Instructions

Note: These forms are not year-specific. Please use versions listed under Current Year Forms.

ATL - Assumption of Montana Tax Liabilities

CR-T - Tax Certificate Request

CT Payment Voucher - Corporate Income Tax Payment Form

ESL - Extension of Statute of Limitations

INA-CT - Affidavit of Corporate Inactivity

NEXUS - Nexus Questionnaire

RDF-CT - Application to be considered a Research and Development Firm

WE-ELECT - Water's Edge Election


AEPC - Alternative Energy Production Credit: 2013 Form, 2012 Form, 2011 Form, 2010 Form
AFCR - Alternative Fuel Credit: 2013 Form, 2012 Form, 2011 Form, 2010 Form 
BBSC - Biodiesel Blending and Storage Credit: 2013 Form2012 Form, 2011 Form, 2010 Form
CC - College Contribution Credit: 2013 Form, 2012 Form, 2011 Form, 2010 Form
DCAC - Dependent Care Assistance Credits: 2013 Form, 2012 Form, 2011 Form, 2010 Form
ENRG-A - Geothermal System Credit: 2013 Form, 2012 Form, 2011 Form, 2010 Form
FPC - Film Production Credit: 2013 Form2012 Form, 2011 Form, 2010 Form
FPC-PP - Film Production Credit - Submission of Costs - End of Principal Photography: 2012 Form, 2011 Form, 2010 Form
FPC-RD - Film Production Credit Residency Declaration: 2012 Form, 2011 Form, 2010 Form
HI - Health Insurance for Uninsured Montanans Credit: 2013 Form, 2012 Form, 2011 Form, 2010 Form
IUFC - Infrastructure User Fee Credit: 2013 Form, 2012 Form, 2011 Form, 2010 Form
MHPE - Mobile Home Park Exclusion: 2013 Form, 2012 Form, 2011 Form, 2010 Form
MINE-CERT - Application and Affidavit for Certification and Approval of Mineral and Coal Exploration Incentive Credits: 2013 Form2012 Form, 2011 Form, 2010 Form
MINE-CRED - Mineral and Coal Exploration Incentive Credit: 2013 Form2012 Form, 2011 Form, 2010 Form
OSC - Oil Seed Crushing and Biodiesel/Biolubricant Production Facilities: 2013 Form2012 Form, 2011 Form, 2010 Form
QEC - Qualified Endowment Credit: 2013 Form2012 Form, 2011 Form, 2010 Form
RCYL - Recycling Credit/Deduction: 2013 Form2012 Form, 2011 Form, 2010 Form
RSCH - Increase Research and Development Activities Credit: 2011 Form, 2010 Form
TELC - Temporary Emergency Lodging Credit: 2013 Form2012 Form, 2011 Form, 2010 Form

Estate and Inheritance Tax

Estate and Inheritance Tax

INH-4 - Application for Determination of Estate Tax

Fiduciary (Estates and Trusts)

Fiduciary (Estates and Trusts)

Instruction Booklet

FID-3 Booklet - Estates and Trusts (Fiduciary) Income Tax Booklet (2011 and later do not include forms) - 2013 Booklet, 2012 Booklet2011 Booklet2010 Booklet

Estates and Trusts (Fiduciary) Income Tax Forms

FID-3 - Estates and Trusts (Fiduciary) Income Tax Return: 2013 Form2012 Form2011 Form2010 Form
FID Payment Voucher - Estates and Trusts (Fiduciary) Income Tax Payment Form

Schedules

Schedule K-1 - Beneficiary's Share of Income (Loss), deductions and credits: 2013 Schedule, 2012 Schedule2011 Schedule2010 Schedule

 

Supplemental Forms and Instructions

 

ESA-FID - Fiduciary Estimated Tax Annualization Worksheet: 2013 Form, 2012 Form

EST-I - Underpayment of Estimated Tax by Individuals and Fiduciaries: 2013 Form2012 Form2011 Form2010 Form
ESW-FID - Montana Fiduciary Estimated Income Tax Worksheet: 2013 Form, 2011 Form2010 Form
EXT-FID - Extension Payment Worksheet: 2013 Form, 2012 Form2011 Form2010 Form
Worksheets I and II - Credit for Income Tax Liability Paid to Another State or Country - Full Year Resident Only and Part Year Resident Only: 2013 Form, 2012 Form

Hospital Utilization Fee

Hospital Utilization Fee

HUF - Fee effective January 1, 2012 through December 31, 2012
HUF - Fee effective January 1, 2011 through December 31, 2011
HUF - Fee effective January 1, 2010 through December 31, 2010
HUF - Fee effective January 1, 2009 through December 31, 2009
HUF - Fee effective January 1, 2008 through December 31, 2008

Intermediate Care Facility Fee

Intermediate Care Facility Utilization Fee

ICFUF - Intermediate Care Facility Utilization Fee

Lodging Facility Use and Sales Tax

Lodging Facility Use and Sales Tax Forms

GenReg - Lodging Facility Sales and Use - Registration and Application for Permit
LFT - Lodging Facility Sales - Form and Instructions

 

Mineral Royalty Withholding

Mineral Royalty Withholding

MRW-Reg - Registration for Mineral Royalty Withholding
RW-1 - Mineral Royalty Withholding Tax Payment Form
RW-3 - 2012 Montana Annual Mineral Royalty Withholding Tax Reconciliation
RW-3 - 2011 Montana Annual Mineral Royalty Withholding Tax Reconciliation
RW-3 - 2010 Montana Annual Mineral Royalty Withholding Tax Reconciliation
RW-3 - 2009 Montana Annual Mineral Royalty Withholding Tax Reconciliation
RW-3 - 2008 Montana Annual Mineral Royalty Withholding Tax Reconciliation

Natural Resources

Natural Resource Taxes

BEN - 2014 Bentonite Production Tax Form

BEN - 2013 Bentonite Production Tax Form 
BEN - 2012 Bentonite Production Tax Form

BEN - 2011 Bentonite Production Tax Form 
BEN - 2010 and Prior - Bentonite Production Tax Form
CGP - Assessment of Gross Proceeds of Coal Mines
CGT - Cement and Gypsum Producers License Tax
CST - Coal Severance Tax
EEL - Electricity and Electrical Energy License Tax Report
MMG - Statement of Gross Proceeds of Metal Mines
MML - Metalliferous Mines License Tax
MMM - Micaceous Mineral Mines License Tax
MMN - Statement of Net Proceeds of Mines
MMN-2 - Talc Producers Only
MMN-3 - Vermiculite Producers Only
MMN-4 - Garnet Producers Only
MMN-5 - Limestone Producers Only
RIT-1 - Resource Indemnity Trust Tax - Industrial Mineral Producers
RIT-2 - Resource Indemnity Trust Tax - Garnet, Quicklime, Talc and Vermiculite Producers
RIT-3 - Resource Indemnity Trust Tax - Metal and Gem Producers
RIT-4 - Resource Indemnity Trust Tax - Coal Producers

Nexus

Nexus in Montana

Questionnaire - Nexus Questionnaire

Who must file?

With few exceptions, Montana law requires that an entity engaged in business or having income from a Montana source must file a return and pay tax on that income.

A company is “engaged in business” in Montana if it is actively engaging in any transaction for the purpose of financial or pecuniary gain or profit. In addition, Montana source income is income or gain from property in Montana or from transactions or activities that take place in Montana. The applicable law in Montana provides that an economic presence is sufficient to establish nexus for income tax purposes, and a physical presence is not required.

So, if your company has business activities in Montana, taking advantage of the economy to produce income, generally, you will need to file a Montana tax return. Public Law 86-272 provides exceptions to this requirement.

What is Nexus?

Nexus is defined as the minimum business activity or connection that an out-of-state company must have with a taxing state. Nexus means a business entity has established a direct, economic or representational presence within a state. This presence gives the state the right to require a taxpayer to pay income taxes.

In general, nexus is created for income tax purposes if an entity derives income from sources within the state, owns or leases property in the state, employs personnel in the state in activities that exceed "mere solicitation," or has capital or property in the state.

Two provisions of the U.S. Constitution limit a state’s ability to tax an out-of-state business: the Due Process Clause and the Commerce Clause.

The Due Process Clause requires some definite link, some minimum connection between a state and the person, property, or transaction it seeks to tax. The Due Process Clause also requires that the taxing state provide some benefit to that person.

The Commerce Clause gives to congress the power to regulate commerce among the states. Under the Commerce Clause, (1) a taxpayer is required to have “substantial nexus” with a state for the state to have taxing jurisdiction over the taxpayer, (2) the tax must be fairly apportioned among the states, (3) the tax must not discriminate against interstate commerce, and (4) the tax must be fairly related to the services provided by the taxing state.

What is Public Law 86-272?

The federal Interstate Income Act of 1959, also known as Public Law 86-272, prevents a state from imposing an income tax on income derived within the state from interstate commerce if the only business activity within the state is the solicitation of orders for tangible personal property. If your business activities in Montana go beyond the mere solicitation of sales of tangible personal property, you are not afforded the protection of P.L. 86-272. Only the solicitation to sell tangible personal property is afforded immunity under P.L. 86-272. If your activities in Montana consist of the use of intangible property or the sale of services to Montana customers, the provisions of P.L. 86-272 do not apply.

Please note that any sales that are made into Montana that are under the protection of Public Law 86-272 remain subject to throwback rules to the appropriate state that does have jurisdiction to impose its net income tax upon the income derived from those sales.

For additional information regarding Public Law 86-272, please refer to the Administrative Rules of Montana 42.26.501 through 42.26.511.

How do I determine if I have Nexus in Montana?

The Form for Nexus is located in the "Forms" tab to the left. This form is designed to help us determine whether your business needs to file a tax return in Montana.

Please do not simply assert the lack of nexus under Public Law 86-272 when completing the questionnaire. We ask that those who are most familiar with the activities associated with each question complete and sign the questionnaire. The questions regarding employees refer only to those employees, sales representatives, and/or independent contractors who perform activities within Montana, regardless of each employee’s domicile or office location. Our questions pertain to the employee’s physical presence in Montana; they do not pertain to activities performed outside the state.

If you have communicated with a representative from the Department of Revenue, enter the representative’s name on line 1.

Upon completing the questionnaire, mail it to the address listed below. We will review the questionnaire and notify you of our nexus determination for your business in Montana. We also may request additional information or have questions before making our determination.

Mail your completed questionnaire to:

Montana Department of Revenue
Business Tax & Valuation
P.O. Box 5805
Helena, MT 59604-5805

Nursing Facility Fee

Nursing Facility Bed Tax

NFBT - Fee effective July 1, 2006 to present

Pass Through Entities (Partnerships and S-Corporations)

CLT-4S Booklet - Small Business Corporation Tax Booklet (2011 and later do not include forms) - 2013 Booklet, 2012 Booklet2011 Booklet2010 Booklet
PR-1 Booklet - Partnership Booklet (2011 and later do not include forms) - 2013 Booklet, 2012 Booklet2011 Booklet2010 Booklet

Pass-through Entity Tax Forms:

CLT-4S - S-Corporation Information and Composite Tax Return - 2013 Form2012 Form2011 Form2010 Form
DER-1 - Disregarded Entity Information Return - 2013 Form, 2012 Form2011 Form2010 Form
PR-1 Partnership Information and Composite Tax Return - 2013 Form, 2012 Form2011 Form2010 Form

Schedules:

Schedule K-1 (for CLT-4S and PR-1) Partner's/Shareholder's Share of Income (Loss), Deductions, Credits, etc. - 2012 Form2011 Form, 2010 Form

Supplemental Forms and Instructions:

Note: These forms are not year-specific. Please use versions listed under Current Year Forms.

FPC-AF - Film Production Credit Application Fee
FPC-PP - Film Production Credit - Submission of Costs - End of Principal Photography
FPC-RD - Film Production Credit Residency Declaration

INA-CT - Affidavit of Corporate Inactivity

NEXUS - Nexus Questionnaire

PT-AGR - Pass-through Entity Owner Tax Agreement
PT-STM - Second Tier Pass-through Entity Owner Statement

PR Payment Voucher - Partnership Tax Payment Voucher
SB Payment Voucher - Small Business Corporation Tax Payment Voucher


AEPC - Alternative Energy Production Credit - 2013 Form, 2012 Form, 2011 Form, 2010 Form
AFCR - Alternative Fuel Credit - 2013 Form, 2012 Form, 2011 Form, 2010 Form
BBSC - Biodiesel Blending and Storage Credit - 2013 Form, 2012 Form, 2011 Form, 2010 Form
CC - College Contribution Credit - 2013 Form2012 Form, 2011 Form, 2010 Form
DCAC - Dependent Care Assistance Credits - 2013 Form, 2012 Form, 2011 Form, 2010 Form
FPC - Film Production Credit - 2013 Form, 2012 Form, 2011 Form, 2010 Form
HI - Health Insurance for Uninsured Montanans Credit - 2013 Form, 2012 Form, 2011 Form, 2010 Form
IUFC - Infrastructure User Fee Credit - 2013 Form, 2012 Form, 2011 Form, 2010 Form
MHPE - Mobile Home Park Exclusion - 2013 Form, 2012 Form, 2011 Form, 2010 Form
MINE-CERT - Application and Affidavit for Certification and Approval of Mineral and Coal Exploration Incentive Credits - 2013 Form, 2012 Form, 2011 Form, 2010 Form
MINE-CRED - Mineral and Coal Exploration Incentive Credit - 2013 Form, 2012 Form, 2011 Form, 2010 Form
OSC - Oil Seed Crushing and Biodiesel/Biolubricant Production Facilities Credit - 2013 Form, 2012 Form, 2011 Form, 2010 Form
PT-WH - Income Tax Withheld for a Nonresident Individual, Foreign C-Corporation, or Second Tier Pass-through Entity - 2011 Form, 2010 Form
QEC - Qualified Endowment Credit - 2013 Form, 2012 Form, 2011 Form, 2010 Form
Life Expectancy Table 
RCYL - Recycling Credit/Deduction - 2013 Form, 2012 Form, 2011 Form, 2010 Form
RSCH - Increase Research and Development Activities Credit - 2011 Form2010 Form
TELC - Temporary Emergency Lodging Credit - 2013 Form, 2012 Form, 2011 Form, 2010 Form

Property Tax

 

Personal Property Reporting Forms

All Inclusive - Tax Year 2014 All Inclusive Personal Property Reporting Form
Business - Tax Year 2014 Business Personal Property Reporting Form
Farm, Ranch, and Livestock - Tax Year 2014 Farm, Ranch and Livestock Personal Property Reporting Form
Livestock Only - Tax Year 2014 Livestock Only Personal Property Reporting Form
Oil and Gas - Tax Year 2014 Oil and Gas Personal Property Reporting Form

Income and Expense Reporting Forms

AR* - Apartment Rental Income and Expense Reporting Form
MW* - Mini-Warehouse Income and Expense Reporting Form
MH* - Mobile Home/RV Park Income and Expense Reporting Form
MO* - Motel Income and Expense Reporting Form
MU* - Multiuse Income and Expense Reporting Form
NH* - Nursing Home Income and Expense Reporting Form
SF* - Square Foot Rental (Office, Retail, Warehouse and Restaurant) Income and Expense Reporting Form

Property Tax Forms

488 (RTC)* - Realty Transfer Certificate - Important Information about RTC
RAC1 - Request for Administrative Change
AB-3 - Agricultural Classification of Lands Application
AB-3A - Agricultural Production Record
AB-3T - Forestland Classification Application
AB-8 - Separate Assessment of Undivided Interest in Mining Claim Property Application
AB-10 - Request for Townhome Classification
AB-13 - Nonproductive, Patented Mining Claim Status Application
AB-14 - Tax Incentive Assessment of Energy Generating Property Application
AB-23 - Residential Appraisal of Property for Taxation Purposes Application
AB-25 - Natural Disaster Application
AB-26* - Request for Informal Assessment Review
AB-30P* - Personal Property Tax Exemption Application
AB-30R* - Real Property Tax Exemption Application
AB-38* - Pre-1977 Mobile Home Ownership Change Request
AB-56A - Application for Tax Exemption and Reduction for the Remodeling, Reconstruction or Expansion of Existing Commercial Buildings or Structures
AB-63 - Notice of Appeal Withdrawal
AB-74 - Gray Water System Application for Tax Abatement

Property Tax Relief Forms

PPB-8 (PTAP)* - Property Tax Assistance Application
PPB-8A (MDV)* - Montana Disabled Veteran Property Tax Relief Application
PIRA - Purchase Incentive Rental Agreement Reporting Form

Rental Vehicle Tax

Rental Vehicle Tax

GenReg - Registration and Application for Permit
RVT - Sales and Use Tax Return and Instructions

Renewable and Wholesale Energy Transaction

Renewable Energy

EREC - Renewable Energy Credit Report

Wholesale Energy Transaction Tax

WET - Wholesale Energy Transaction Tax

Telecommunication Taxes

Emergency Telephone (911) System Fee

911 - Current Year - For periods beginning on or after July 1, 2007
911 - Prior Year - For periods ending on or before June 30, 2007

Retail Telecommunications Excise Tax

RTE - Retail Telecommunication Excise Tax

Telecommunication Service Exemption Certificate

TEC - Telecommunications Service Exemption Certificate (for purchases of telecommunication service for resale by another service provider)

TDD Telecommunications Service Fee

TDD - Telecommunications Service Fee

Tax-Exempt Entities

EXPT - Tax-Exempt Status Request Form

Wage Withholding

Montana Wage Withholding Tax - Additional information for filing and paying options as well as Frequently Asked Questions

Employers' Tax Guide - Montana Employers' Tax Guide for Income Tax Withholding
Withholding Tax Tables - Effective for current tax year. Last revised on January 10, 2005
ETR - Electronic Tax Reporting Program for Withholding Tax, ACH Registration Form
GenReg - Registration and Application For Permit
MSR - Employee Certificate of Status Under the Military Spouses Residency Relief Act (Withholding exemption certificate)
MT-R* - Reciprocity Exemption from Withholding for North Dakota residents who work in Montana - NEW!
MW-1 - Withholding Tax Payment Form - updated November, 2013
MW-3 Reconciliation - 2012 Montana Annual Withholding Tax Reconciliation
MW-3 Reconciliation - 2011 Montana Annual Withholding Tax Reconciliation
MW-3 Reconciliation - 2010 Montana Annual Withholding Tax Reconciliation
MW-3 Reconciliation - 2009 Montana Annual Withholding Tax Reconciliation
MW-3 Reconciliation - 2008 Montana Annual Withholding Tax Reconciliation
MW-3 Reconciliation - 2007 Montana Annual Withholding Tax Reconciliation
MW-3 Reconciliation - 2006 Montana Annual Withholding Tax Reconciliation
MW-3 Reconciliation - 2005 Montana Annual Withholding Tax Reconciliation


Online Services


Visit our Online Services page to view all electronic options.


Information Disclosure

Frequently Asked Questions - Disclosure Office: Confidentiality and Sharing of Tax Information FAQs


Authorization to Disclose Tax Information - For Taxpayers

If your tax preparer needs to access information about your taxes. There are two available options to choose from, as follows:

Option #1 - Power of Attorney

You can give your tax preparer check-the-box authorization to discuss the current year’s filed return during our processing of that return or Power of Attorney (POA) to access specified account information for past and current years, and up to three years in the future. Under this option, the POA is necessary if your tax preparer needs to access information about your estimated payments as he or she prepares your return. (See Frequently Asked Questions on confidentiality.)

1. In all cases:

-Accurately completed POA forms are generally processed within one day of receipt.
-Incomplete or inaccurately completed POA forms will increase our process time as we will need to consult with you to complete or correct the POA.
-If you are filing a Montana tax return for the first time, some delay will occur because the department must process your return before we can create an account to which the POA can be attached.

2. To do this:

-You or your tax preparer need to ◦(a) use the check-the-box authorization on the current return
-(b) fax an accurate and complete Power of Attorney (Form POA) to (406) 444-4375, or
-(c) send an electronic Power of Attorney
-We will accept Federal Form 2848 in place of Form POA, if Section 3, Tax matters, identifies “Montana” and the type of tax, tax form number, and the applicable year(s). Fax to the same number, (406) 444-4375.

-Your tax preparer can then call toll free the department’s Call Center at (866) 859-2254 or 444-6900 in Helena. The Call Center will provide the appropriate information—as authorized by either the check-the-box or the POA. Again, please understand that the check-the-box and the POA provide different access to your information.

-Questions about your estimated payments would require a POA because the payments are for a tax return not yet filed.

Option #2 - Authorization through Taxpayer Access Point

You can authorize your tax preparer access to specific account information through Taxpayer Access Point (TAP).

1. To do this, both you and your tax preparer need to establish TAP accounts:

-Your tax preparer needs to establish an account only once, but the account must have been established before you can grant the preparer access to your account.
-Similarly, you must establish an account before you can grant specified access to your tax preparer.

2. Your tax preparer then requests access from his or her account to your account.

3. You are immediately notified by e-mail of your tax preparer’s request. The notification contains a link to your account from which you can grant the tax preparer access. The different levels of access that can be granted are view, view and file, or full access (view, file, and pay).

4. Your tax preparer immediately receives an e-mail that access has been granted.

5. Your tax preparer can then access your information at the level you have specifically authorized.

Authorizing access for a tax preparer requires the following:

You will need:

-access to the internet
-an established account in Taxpayer Access Point (TAP)
-access to an e-mail account or a cell phone with text messaging
-your social security number and/or Montana Account ID
-for individual income tax, your federal adjusted gross income for last year

Your preparer will need:

-access to the internet
-an established account in Taxpayer Access Point (TAP)
-your last name
-your social security number and/or Montana Account ID
-for individual income tax, your federal adjusted gross income for last year

View detailed instructions of how to access this information in Taxpayer Access Point (TAP) or, if you prefer, you may call us at (866) 859-2254 (in Helena, 444-6900).
 

Authorization to Disclose Tax Information - For Tax Preparers

If you need to access information about your client's tax returns, there are two available options to choose from, as follows:

Option #1 - Power of Attorney

Your client can give you check-the-box authorization to discuss the current year’s filed return during our processing of that return or Power of Attorney to access specified account information for past and current years and up to three years in the future. Under this option, the POA is necessary if you need to access information about your client’s estimated payments as you prepare his or her return. (See Frequently Asked Questions on confidentiality.)


1. In all cases:

-Accurately completed POA forms are generally processed within one day of receipt.
-Incomplete or inaccurately completed POA forms will increase our process time as we will need to consult with the taxpayer to complete or correct the POA.
-If your client has filed a Montana tax return for the first time, some delay will occur because the department must process the return before we can create an account to which the POA can be attached.

2. To do this:

You or your tax preparer need to:

(a) Use the check-the-box authorization on the current return.
(b) Fax an accurate and complete Power of Attorney (Form POA) to (406) 444-4375, or
(c) Send an electronic Power of Attorney
(d) We will accept Federal Form 2848 in place of Form POA, if Section 3, Tax matters, identifies “Montana” and the type of tax, tax form number, and the applicable year(s). Fax the form to the same number, (406) 444-4375.

You can then call toll free the department’s Call Center at (866) 859-2254 or 444-6900 in Helena. The Call Center will provide the appropriate information—as authorized by either the check-the-box or the POA. Again, please understand that the check-the-box and the POA provide authority to access different information concerning the taxpayer.

-A question about your client’s estimated payments would require a POA because the payments are for a tax return not yet filed.

Option #2 - Authorization through Taxpayer Access Point (TAP)

Your client can give you access to specific account information through Taxpayer Access Point (TAP).

1. To do this, both you and your client need to establish TAP accounts.

-You need to establish an account only once, but your account must have been established before your clients can grant you access to their accounts.
-Each client must establish an account to which he or she grants specified access to you.

2. From your account you request access to your client’s account.

3.Your client is immediately notified by e-mail of your request. The notification contains a link to his or her own account from which he or she can grant you access. The different levels of access that can be granted are view, view and file, or full access (view, file, and pay).

4. If the client does so, you will immediately receive notification that access has been granted.

5. You can then access the account information at the level your client has specifically authorized.

Authorizing access to your client’s account requires the following:

Your client will need:

-Access to the internet
-An established account in Taxpayer Access Point (TAP)
-Access to an e-mail account
-His or her social security number and/or Montana Account ID
-For individual income tax, his or her federal adjusted gross income for last year

You will need:

-Access to the internet
-An established account in Taxpayer Access Point (TAP)
-Your client’s last name
-Your client’s social security number and/or Montana Account ID
-For individual income tax, your client’s federal adjusted gross income for last year

View detailed instructions of how to access this information in Taxpayer Access Point (TAP) or, if you prefer, you may call us at (866) 859-2254 (in Helena, 444-6900).


Tax Appeal Process


Tax Appeal Process - Department of Revenue's Tax Appeal Process Information.