Montana Estate and Trust Tax Rates
Fiduciaries must file and pay income tax on behalf of an estate or trust.
Estate and Trust Tax Rates
2025 Tax Rates
Ordinary Income Tax Rates
| Taxable Income (without long-term capital gains) | But Less Than | Tax Rate | Less |
|---|---|---|---|
| $0 | $21,100 | 4.7% | $0 |
| $21,100 or more | — | 5.9% | $253 |
Long-Term Capital Gains Tax Rates
| Net Long-Term Capital Gains Above | But Less Than | Tax Rate |
|---|---|---|
| $0 | $21,100 minus ordinary income | 3.0% |
| $21,100 minus ordinary income | — | 4.1% |
| If ordinary income exceeds $21,100 | — | 4.1% |
2024 Tax Rates
Ordinary Income Tax Rates
| Taxable Income (without long-term capital gains) | But Less Than | Tax Rate | Less |
|---|---|---|---|
| $0 | $20,500 | 4.7% | $0 |
| $20,500 or more | — | 5.9% | $246 |
Long-Term Capital Gains Tax Rates
| Net Long-Term Capital Gains Above | But Less Than | Tax Rate |
|---|---|---|
| $0 | $20,500 minus ordinary income | 3.0% |
| $20,500 minus ordinary income | — | 4.1% |
| If ordinary income exceeds $20,500 | — | 4.1% |
Due Dates
- Calendar Year: April 15
- Fiscal Year: The 15th Day of the 4th month following the tax year end
- Example: If your fiscal year ends on June 30, your payment is due on October 15.
If a due date falls on a weekend or holiday, it is due on the next business day.
Estimated Payments
A fiduciary makes estimated payments if it the estate or trust expects to owe at least $500 in the current tax year or owed at least $500 in the previous tax year.
Estimated payments are due on the 15th of the month following the end of the calendar quarter:
Estimated Payment Due Dates
| Quarter | Due Date |
|---|---|
| First Quarter | April 15 |
| Second Quarter | June 15 |
| Third Quarter | September 15 |
| Fourth Quarter | January 15 (of the following year) |
Note: Payments made with an extension do not count as estimated payments and are subject to penalties and interest.
Estimated Payment Amounts
An estate or trust's estimated payments must be whichever is smaller between
- 90% of the current year's total tax liability, or
- 100% of the previous year's total tax liability
If an estate or trust's estimated payments do not meet the requirements, the tax will be subject to penalties and interest.
Filing and Payment Options
Report annually using the Montana Income Tax Return for Estates and Trusts (Form FID-3).
Filing options include:
- E-file with an approved software
- Mail Form FID-3 to the address listed on the form.
Payment options include:
- TransAction Portal (TAP)
- ACH Credit Payments
- Send a check along with your Montana Estate or Trust Tax Payment Voucher (Form FID).