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Small Business Information Resources > INC and LLC Filing Requirements and Forms (by State) > Montana
Montana Corporation & LLC Filing Requirements
The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: January 9, 2007
General Info
Agencies
If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.
Montana Secretary of State
P.O. Box 202801
Helena, MT 59620-2801
(406) 444-2034
FAX: (406) 444-3976
http://sos.state.mt.us/
If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.
Department of Revenue
Sam W. Mitchell Building
125 N. Roberts, 3rd Floor
Helena, MT 59604
(406) 444-6900
http://mt.gov/revenue/
Montana State Statutes
To research the State Statutes for Montana Corporations, LLCs and Partnerships, click here.
Licensing
Business Licenses
Contact your state or local agencies regarding licensing issues.
Annual Filing Requirements
Annual Report
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Fee: |
Annual Report filing fees are $15 on time, and $30 if filed after April 15th.
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Forms: |
Annual Report - File Corporate Annual Report
Online Annual Report - File Annual Report Online |
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Due Date: |
An Annual Corporation Report must be filed with the Secretary of State between January 1st and April 15th of each year on the prescribed form. The first report is due between January 1st and April 15th of year following the calendar year in which the certificate of incorporation or certificate of authority was issued. |
Corporation Tax Returns
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Tax: |
The tax is imposed at the rate of 6.75% of all net income. If the owner is a nonresident individual or a second-tier pass-through entity, the tax rate is 6.9%. The minimum tax is $50.
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Forms: |
CLT-4 Booklet - 2006 Corporation License Tax Forms
CLT-4S Booklet - 2006 S Corp License Tax Booklet
Tax Form List - Corporate Tax Forms 1990-2006 |
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Due Dates: |
Corporate license tax returns are due the 15th day of the 5th month after the close of the fiscal year, or May 15th for calendar year filing.
S corporation returns are due the 15th day of the 3rd month after the close of the fiscal year, or March 15th for calendar year filing. |
Limited Liability Company
Annual Filing Requirements
Annual Report
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Fee: |
Annual Report filing fees are $15 on time, and $30 if filed after April 15th.
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Forms: |
Annual Report - LLC Annual Report
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Due Date: |
An Annual Report must be filed with the Secretary of State between January 1st and April 15th of each year on the prescribed form. The first report is due between January 1st and April 15th of year following the calendar year in which the articles of organization were issued. |
LLC Tax Returns
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Tax: |
The tax is imposed at the rate of 6.75% of all net income.
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Forms: |
Form PR-1 - 2006 Partnership Booklet (LLCs filing as Partnerships)
Tax Form List - 1993-2006 Tax Forms
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Due Dates: |
License tax returns are due the 15th day of the 5th month after the close of the fiscal year or calendar year, or May 15th for calendar year filing.
LLCs filing as Partnerships (Form PR-1) have returns due the 15th day of the 4th month after the close of the fiscal year, or April 15th for calendar year filing. |
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