• Online Services
  • Electronic Mandates & Filing Deadlines
  • Individuals
  • Businesses
  • Wage Withholding
  • Holder Unclaimed Property
  • Tax Software
  • Software Developers

FILING ONLINE SAVES MONTANA MONEY


 



e-file

We offer a variety of electronic options that meet the needs of individuals and businessess. You can use these options to file and pay on your own or to work with your favorite tax preparer or payroll company.




 




        
 

 

Taxpayer Access Point (TAP) - FREE!

 

With TAP you can:

 

- File your Montana individual income tax return without a login if you’re a first-time resident filer, non-resident or part-time resident.
- Manage your Montana tax account with a login option.
- Business and industrial equipment owners report your personal property
- Receive faster refunds.
- Get help with online tutorials.
- Make payments.
- View payment history
- Schedule payments for a later date
- Authorize tax preparer access
More TAP information

 

Montana Income Tax Express (ITE)

 

With ITE, you can:

 

- Quickly pay your individual income tax by eCheck (free) or credit card (small fee).
- Choose payment types, including current year, extension, estimated and statement of account (bill).
- Download the app from your mobile device's app store by searching for Income Tax Express by NIC Inc.
- Pay with this option whether you file by paper or electronically.

 

Tax Software

 

- Montana participates in the Federal/State electronic filing program. Click on the Tax Software tab for a list of tax software products. Prices for them vary.

 

MontanaFreeFile.org

 

- Learn about tax free programs and assistance

 

eStop Business Licenses Online Service

 

eStop licenses offered:

 

- Montana Lottery

- Retail food establishment
- Tobacco retail and wholesale
- Off-Premises beer and wine
- Nursery
- Petroleum dealer (meters)
- Weighing device (scales)
- Underground storage tank

 

For all other license types, go to MT License Lookup for links to information about other licenses in the state of Montana.

 

This method of licensing is especially convenient for grocery and convenience stores with gas pumps. They can get their food, tobacco, beer and wine, weighing and petroleum-related licenses all at once.

ReportYourLivestock.mt.gov

- Report your livestock for per capita fee billing.
- Learn more about the livestock reporting requirements.


Electronic Mandates and Filing Deadlines


e-file



 

 

Montana Code Annotated 2013 15-1-802 Taxes to be paid by electronic funds transfer - limitation.  All taxes due to the state must be paid by electronic funds transfer whenever the amount due is $500,000.00 or greater.  Whenever a payment of taxes is required to be made by electronic funds transfer under this section and the due date falls on a Saturday, Sunday, or legal holiday, the payment may be made on the first business day thereafter.

This requirement can be met by paying electronically through one of the following secure methods:

ACH Credit Program

  • Contact your bank to ensure they have the capabilities to send an ACH credit payment
  • Submit a one-time ACH Credit Registration form found under Online Services - Businesses
  • An approval confirmation confirmation will be emailed to you
  • Once you have received confirmation, provide your bank with the payment specifics listed on the website

ACH Debit / e-Check
  • Make an ACH Debit payment from a checking or savings account, or by using a credit card
  • Make your tax payments online with Taxpayer Access Point (TAP). (Please note: Credit cards are not accepted for payments exceeding $48,000.00)
  • If you are paying for Individual Income Taxes, you may also use Income Tax Express


Montana Code Annotated 2014 15-30-3315 Electronic partnership return required -- waiver -- rulemaking.   Since January 1, 2014, a partnership that has 100 or more partners over the course of its tax year is required to file the Montana Form PR-1 electronically.

This requirement can be met by using department approved e-filing software. The approved Montana Tax Software Vendor list can be found under Online Services - Tax Software and is updated weekly. A partnership may request a waiver of the electronic filing requirement if the partnership can demonstrate that compliance with the requirement would cause an undue hardship. The Partnership E-File Waiver Request (Form PWR) with instructions can be found at revenue.mt.gov under Forms.

If you have questions or require assistance regarding the Montana E-Filing partnership requirements or the e E-File Waiver Request, please email DORE-Services@mt.gov.

Montana Business and Estate Return Due Dates and Extension Dates

 


Individuals

e-file
We offer a variety of e-options to meet the needs of Individuals.  These e-options are available whether
you choose to file and pay yourself or work with your favorite tax preparer.




 

 


E-File and E-Pay options

TAP MT Income Tax Express Montana Free File  


 

Taxpayer Access Point (TAP)

  • Free for everyone!
  • File your Montana individual income tax forms 2EC, 2, 2M, and 2EZ.
  • If you are a first time resident, non-resident, or part-time resident filer you can use the features without a login.
  • To use the login features, you must have previously filed a Montana Individual Tax return.
  • Pay current taxes
  • Schedule future payments
  • View payment history
  • Payment types: current year, estimated, extension, amended, and statement of account (bill.)

Montana Income Tax Express (ITE)

  • Quickly pay your individual income tax by eCheck (free) or credit card (small fee.) Download the app from your mobile device's app store by searching for Income Tax Express by NIC Inc.  Available for electronic and paper filed returns.


Tax Year 2013 Approved Tax Software (PDF)

  • See who is approved for the Tax Year 2013 Montana Federal/State electronic filing program.

MontanaFreeFile.org

  • Learn about free tax programs and assistance.


Where's My Refund

TAP

Taxpayer Access Point (TAP) - will provide you with one of the following messages regarding the status of your return and refund.  The status of your refund depends on where your return is in the process.
 

1.  Your return is not on our system at this time.  You may have submitted your return but our tax system has not accepted it yet.  Your return goes through a verification process for errors and fraud detection before it loads to your account.  Once verification is complete, your return will load to our system and be added to your tax account.

  • ​If you filed electronically, it can take five business days for your return to appear in our system.
  • If you filed by paper, it can take up to eight weeks from the date our mailroom receives the return to appear in our system.

 

​2.  Your return for the year _______ was received on _____________.  Once your return has passed verification, it is applied to your tax account and marked as received.  Our system conducts an additional error review and notifes a staff member of necessary corrections.  We may contact you for clarification.


3.  Your return for the year _______ was processed on ___________.  At this point, we have reviewed your return for errors and fraud and approved the refund.

  • If you requested a direct deposit, it may take up to five to seven business days to receive your refund.  If there are errors in your routing or account numbers for direct deposit, it will be canceled and a paper check will be issued.
  • If you requested a paper check, it may take seven to ten businessed days to receive your refund.


​Possible reasons for delay:
 

  • You filed your return during peak processing times.  The earlier you file and request a refund before the deadline, the more likely you are to avoid peak processing times.  Prcessing in February is much faster than March and April.
  • Your return did not pass the verification process and we must research the cause.  For example, if your social security number was mistyped, your return will not connect with your tax account.  In this case, we will need to find the appropriate account manually.
  • If you e-filed your return, the IRS must first accept your return and then forward it to us.  If their e-file system is disrupted, it could delay our receipt of your return.
  • Your return has line item or calculation errors that we will need to correct manually.
  • Your refund may have been offset to pay a creditor you owe.  This may include the Internal Revenue Service or any Montana state agency.


Businesses

e-file
We offer a variety of e-options to meet the needs of Businesses.  These e-options are available whether
you choose to file and pay yourself or work with your favorite tax preparer or payroll company.

 

E-file

 

Business Income Tax and Pass Through

View approved tax software vendors for the Montana Federal/State electronic filing program on the Tax Software tab.  There you will also find a link to the status of vendors that have registered for testing and approval.



Withholding, Natural Resource, Miscellaneous Taxes

TAP  Taxpayer Access Point (TAP) - File, view, and print your annual, monthly, or quarterly returns.  View account balances and history, and authorize tax preparer access. Tax types available on TAP.

 


E-Pay

TAP Taxpayer Access Point (TAP) - Pay by credit card, debit card or e-check.  Schedule future payments and view payment history.



Business Tax Express
  Business Tax Express - Pay business taxes by credit card or e-check.

 

ACH Credit Payments

ACH Credit Payment Instructions

Montana ACH Credit Payment Instructions

**NEW account types have been added to the ACH credit program. Payments can now be submitted with ACH credits for Small Business Corporation (SBC), Partnerships (PTR), Unclaimed Property Holder (UCH), and Unlocatable Mineral Holder (UCM)**

ACH Credit is a method that allows you to transfer funds by instructing your financial institution to debit your account and credit the Department of Revenue's account. This transfer
is initiated by you through your financial institution. You will need to follow your bank’s instructions if you want to properly transfer funds. U.S. Bank requires ACH credit transactions
to follow standards developed by the National Automated Clearing House Association (NACHA). It is your responsibility to be familiar with your particular bank’s practices to ensure
the payment is posted to our bank account timely. You could be assessed penalties and interest if your electronic payments are late.

Getting Started

•    Contact your bank first to ensure they have the capabilities to send an ACH credit payment
•    You must have a Montana Tax ID
•    Submit a one-time Electronic Fund Transfer Registration Form via email, fax or mail. This registration is specific to you, the transmitter, and the business listed on the registration. If 
      you will be transmitting for multiple businesses, each business must be approved separately.
•    We will email a confirmation of your approval for ACH credit payments.

Submitting Payments

Bank Information

•    Receiving Bank: US Bank - Helena Office, PO BOX 1709, Helena, MT 59624
•    Routing Number: 092900383
•    Account Title: State of Montana - Department of Administration
•    Account Number: DOR156041200221 (DOR must be included in the account number*)
•    Your bank may also need our ACH code 3810302402

 

Montana Tax Account Identification number and payment information. Record 6 and Record 7 are critical to the ACH process

•    Business name to apply payment
•    Thirteen digit Montana Tax ID (i.e. 4123456002WTH)
•    Tax type and amount type codes
     •    Depending on how your bank or software requirements have been developed you may need to provide specific codes that correspond to the payment(s) you are submitting.
•    Payment period end date
•    Amount of payment

Helpful Tips to avoid delays in processing your payment
 


US Bank ACH Coordinators:
Statewide - Kim Spiroff - 406.447.5251



E-Licenses

 

  eStop Business Licenses Online Service

 eStop Licenses Offered

  •  Montana Lottery
  •  Retail food establishment
  •  Tobacco retail and wholesale
  •  Off-Premises beer and wine
  •  Nursery
  •  Petroleum dealer (meters)
  •  Weighing device (scales)
  •  Underground storage tank
  • For all other license types, go to MT License Lookup for links to information about other licenses in the state of Montana.
 
  • This method of licensing is especially convenient for grocery and convenience stores with gas pumps. They can get their food, tobacco, beer and wine, weighing and petroleum-related licenses all at once

Wage Withholding

e-file
We offer a variety of e-options to meet the needs of Individuals.  These e-options are available whether
you choose to file and pay yourself or work with your favorite tax preparer.




 

 


Montana Wage Withholding Online Services

Register your Business for a Tax Account
 

File a GenReg form in Taxpayer Access Point (TAP) to register your business with the MT Department of Revenue.

- Go to — TAP 
- Select — Request Account ID under the Business heading
- Complete and submit the registration

Your account will be registered within 2 business days. Once registered, you will receive a welcome letter containing your MT Department of Revenue Account ID and important filing information.

Before you begin you will need the following information to complete the registration to create your account:

- Federal Identification Number as used to report to the Internal Revenue Service – required for a Withholding account.
- Social Security Number – may be used to register if you are operating as a sole proprietorship; however, it is not applicable for a Withholding account.
- If you do not have a Federal Identification Number, please visit the Internal Revenue Service at IRS to learn how to get one immediately.
- Date you are starting business – for Withholding purposes, this is the date employees started working in Montana.
- Legal business name – as associated with the identification number and as reported to the Internal Revenue Service.
- Assumed business name – the assumed business name, trade name, or d.b.a. is the name used before the public.
- Legal business address – must be a physical street address and is the legal business headquarters.
- Current mailing address – this may be a post office box or other address. This is the address where the department will send all correspondence.
- Contact name and phone number – this is the individual that will act as the entity’s representative.
- Physical location address – this is required for Lodging Facility and Rental Vehicle accounts.

Register for a TAP Account
 

- Go to — TAP 
- Select — Sign up Now!
- Enter the required information and submit

Within minutes you will receive an email from DoNotReply@mt.gov with an authorization code and a link to log in to TAP.

File your Annual Reconciliation, W2s and 1099s

We have implemented the new TAP File Upload application for W-2s, 1099s, and MW-3 Annual Reconciliation reporting.

 


- Employers can submit employee's W-2 and 1099 files, as well as the MW-3 Annual Reconciliation
- Payroll service providers or third party preparers can submit files on behalf of clients
- The TAP File Upload feature can be used with most payroll software products
- W2 files must meet Social Security Administration Publication No. 42-007 (EFW2) requirements. Download AccuWage for testing EFW2 formats
- 1099 files must meet IRS Publication 1220 format specifications.  Verify with IRS Fire Test
- MW3 files must be submitted using Montana Department of Revenue approved software

- Request a File Upload Account (FLE) with TAP by selecting the *NEW* File Upload link on the homepage
- Provide your detailed information and submit your request
- You will receive an email that provides you with an authorization code to use the first time you login
- Login to TAP and select the account link ending in FLE


File transfer service will be available until November 2015.

File Form MW3 Online

 

- Log in to TAP with your username and password
- Select your Account ID number
- Select the File Now link for the appropriate tax year  Example (pdf)
- The populated Form MW-3 will display all payments posted to your account. Verify payments are correct and submit your return.

 


W2 and 1099 Software Information

File Format Requirements

W2 documents must be created using the most current version of the EFW2 format as defined by the Social Security Administration. Specific information about Montana requirements for the RS records (state wages and withholding) can be viewed by using the link below. One file may contain records for multiple employers. Every file must contain the records RA, RE, RW, RS, RT and RF. Records RO, RU, and RV are optional. 1099 documents and all other information returns must be created using the most current version of the format as defined by IRS Publication 1220.

View EFW2 format specifications for W-2s
View Montana specifications for the RS records
Download AccuWage software for testing EFW2 formats
View IRS Publication 1220 format specifications for 1099’s
Most payroll software can be used to create W2 or 1099 files in the correct format. If you use a software product not listed below, please be sure to share it with us by filling out our Survey

QuickBooks Instructions
Accuwage (SSA W-2 File Format Validation Software)

1. Go to e-Filing >W2 e-Filing (EFW2) > Download AccuWage
2. Click Start Testing in the top right of the AccuWage screen
3. Browse the file created in e-Filing > W2 e-Filing (EFW2) > Create File
4. Click Open

Pay special attention to the bottom half of the screen labeled “AccuWage Error(s) that Need to be Corrected
Make the necessary corrections, recreate the upload file (Payroll Filings/e-Filing > e-Filing > W2 e-Filing (EFW2) > Create File, and rerun AccuWage until it reports no errors.
You can securely submit the formatted files using the submit W2s & 1099s information above.
For assistance submitting electronic W2s and 1099s, please contact e-services at: dore-services@mt.gov

Confirmation of Receipt

 

Please check your email after submitting a file to make sure it was successfully confirmed by the system.
When a file is received successfully, the system will generate an email confirming successful submission of your W2 or 1099 file(s).

For assistance submitting electronic W2s and 1099s, please contact e-services at:dore-services@mt.gov

E-pay Options

TAP - Pay by credit card, debit card or e-Check

Log in to TAP with your username and password
- Select your Account ID number
- Select the applicable period
- Enter the payment amount and banking information
- Submit your payment (A tracking number will be provided with your payment)

ACH Credit Program - see under Business Tab

Holder Unclaimed Property


e-file


 

E-file

News Release 10/14/2014
The deadline for filing Unclaimed Property Reports is November 1 for all businesses except life insurance companies, whose deadline is May 1. Because November 1 is a Saturday, reports will still be accepted without accruing interest on November 3.

We are no longer able to accept unclaimed property reports on magnetic media such as compact discs, diskettes, tapes, or USB devices.

Information regarding Free Software for electronically sending your holder reports is available at the National Association of Unclaimed Property Adminstrators (NAUPA) website.

We encourage you to submit your reports through the Montana ePass File Transfer Service (FTS). Electronic filing is secure, encrypted, accurate, and the most efficient way to report unclaimed property. Once your text file report has been created using the NAUPA II format, it can be easily submitted electronically through our secure file transfer services called Montana ePass.

How to send

Instructions for sending Holder reports through ePass File Transfer Service: (Please do not encrypt or password protect your submission. FTS encrypts your file automatically.)

- Log into Epass to access the File Transfer Service. Use the link below that corresponds to the type of report you are remitting.
- Select the link “Send a new file or files - Up to ten files can be submitted at a time.
- Use the Browse button to locate your file(s) and “Add to File List
- Do not combine files of different types in the same list (e.g. UCH and UCM files).
- Use the Continue button to move to the next screen.

Your files are now in transit and you will be returned to the first screen where you will see the status of your delivery.

FTS link to transfer holder reports

Please read the description for each Holder Report type carefully to determine which you should use. When you select the Holder Report type below, you will be redirected to the appropriate Montana ePass website where you can submit your report. Once you are logged in, follow the FTS instructions for selecting the file(s) to upload. When you electronically submit your report please DO NOT send a paper copy of the report.

The ePass/FTS links for each holder report

Holder Reports - are for holders of all types of unclaimed property. (Use this link to file your Novest 1st Holder Reports and May 1 Life Insurance Company Holder Report)
Unlocatable Mineral Holder Reports - are for holders of unlocatable mineral property. This report can only contain mineral property. (Use this link to file your UCM November 1, 2014 Report)
Audit Holder Reports - are for holders of all types of unclaimed property (except unlocatable mineral property) who are filing a report as a result of an audit conducted by the State of Montana or a third party audit vendor.
Audit Unlocatable Mineral Holder Reports - for holders of unlocatable mineral property who are filing a report as a result of an audit conducted by the State of Montana or a third party audit vendor. The report can only contain mineral property.
State Reciprocity Reports - Reciprocity Reports are for other State Governments reporting Montana unclaimed property which was originally reported to their state.

If you are unable to transfer files via the secure file transfer process - Please contact dore-services@mt.gov for assistance.


Approved Tax Software Vendors


e-file


 

About Tax Software

Tax software vendors must have their software approved by the IRS and the Montana Department of Revenue. Before approving the software, the Department of Revenue first tests the software to ensure that we can successfully receive and process income tax returns submitted with the software. Vendors are not contractually associated with the department, and the department does not guarantee any aspect of the software, its features or performance.

If you have any questions, feel free to contact the Montana Department of Revenue e-Services Unit at dore-services@mt.gov


Tax Year 2014 Approved Tax Software Vendors

The 2014 Approved Tax Software link below contains current information regarding the approval status of vendors that have applied to participate in the 2014 Montana Federal/State electronic filing program. Approvals are listed by vendor product and the type of return(s) approved to submit.

Tax Year 2014 Montana Tax Software Vendor List


Individual Income Tax
 

GoSystems fx Liberty Tax Online ProSystem fx TaxAct
AgileTax
 
 Petz Enterprises

Corporation License Tax
 

AgileTax GoSystems fx
TaxAct
 
ProSystem fx
       

 

 


Small Business Corporation
 

 AgileTax
ProSystem fx
 
 TaxAct
 
     GoSystems fx
       

 


Partnership
 

TaxAct   
 
GoSystems fx
 
 
 AgileTax     ProSystem fx
     

 


Estate and Trusts 

 

 GoSystems fx
 
 ProSystem fx    
 
 
     
       

 


 E-file and Paper Software Developer Information


e-file




 

E-file & Paper Information

Vendor Registration - Vendor registration is required before submitting e-file or paper test returns for approval.  After we receive your registration, we will provide you with the access to our Software Developers webpage.

E-file Registrations - Tax Year 2015


Individual Income Tax
Corporate Income Tax
Small Business Corporation
Partnership
IncomeTax For Estate and Trusts

Substitute Forms Registration - Tax Year 2015

Substitute Forms
 


Contact Information

E-file

DORMeF@mt.gov
David Berg - Individual Income Tax and Estate and Trusts
Phone (406)444-4070

Rebecca Smith- Corporation, Small Business, and Partnerships
Phone (406)444-5873


Substitute Forms

MTDORsubstituteforms@mt.gov
Carrie Stewart
Phone (406)444-7372

Mailing address
Attn: E-Services
Montana Department of Revenue
340 N Last Chance Gulch
Helena, MT 59601