Montana Estate and Inheritance Tax

An inheritance tax is a tax paid by the beneficiary or heir on the value of an inheritance.

Montana's inheritance tax was repealed in November 2000 and does not apply to any death after January 1, 2001.

If the date of death is before January 1, 2001, and a tax may be due, contact us for a copy of the Application for Determination of Inheritance Tax - Form INH-2.

An estate tax is a tax paid by the estate on the gross value of an estate transferred at death.

Montana does not have an estate tax for deaths after 2004. If the decedent died before January 1, 2005, their estate may still have a filing requirement.

If the date of death is after December 31, 2000 but before January 1, 2005 and a federal Form 706, U.S. Estate Tax Return was filed, please contact us for a copy of the Application for Determination of Estate Tax – Form INH-4.

Montana no longer has a requirement for requesting a certificate or consent from the department to close probate, or to transfer stocks, bonds, or other securities.

The estate of a decedent may have an income tax filing requirement. The fiduciary of a decedent's estate must file must file a Montana Income Tax Return for Estates and Trusts (Form FID-3) if they filed federal Form 1041, U.S. Income Tax Return for Estates and Trusts and the decedent owned Montana property at the time of death or has income from Montana sources.

For more information on estate planning, please see Montana State University's Estate Planning Publications.