Tax Relief for Taxpayers on Fort Peck & Crow Reservations

Taxpayers on the Fort Peck and Crow Reservations affected by the winter storms and severe winds in December 2025 are eligible for relief on certain Montana tax filing and payment obligations. Montana law permits the Department of Revenue to follow the IRS for disaster-related relief and allow similar relief for delays in reporting, filing, or paying taxes due to a federally declared disaster. For more information about the Fort Peck and Crow declarations visit the IRS’s website.

This relief applies to both individual and business taxpayers’ filing and payment requirements including:

• quarterly estimated payments due January 15, April 15, and June 15
• withholding taxes due between December 17, 2025, and before September 1, 2026, and
• 2025 income tax and pass-through returns being filed on extension

The department reminds taxpayers that individual income tax, pass-through entity, corporate income tax returns have an automatic six-month filing extension from their original due date.

To claim relief, taxpayers can either send us a letter or file Form APLS101F (PDF) stating that they are eligible for relief under the IRS declaration. See our Natural Disaster webpage for more information.

Please contact us with any questions at (406) 444-6900.