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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: June 24, 2010

 

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
State Capitol Building
1301 E. 6th Avenue
Helena, MT 59601

(406) 444-2034
FAX: (406) 444-3976

E-mail: secretary@mt.gov

http://sos.mt.gov/

 

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
Toll Free: 1-866-859-2254

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.

 

Corporations 

 

Annual Filing Requirements

 

Annual Report

Fee:

Annual Report filing fees are $15 on time, and $30 if filed after April 15th.

 

Forms:

Annual Report - File Corporate Annual Report

Online Annual Report - File Annual Report Online

 

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

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.

 

Forms:

CLT-4 Booklet - 2009 Corporation License Tax Forms

CLT-4 Form - 2009 Corporation License Tax Return

CLT-4S Booklet - 2009 S Corp License Tax Booklet

CLT-4S Form - 2009 S Corp Tax Return

Schedule K-1 - 2009 Schedule K-1 Form

Current Tax Form List - Corporate Tax Forms 2009

Tax Form List - Corporate Tax Forms 1990-2008

 

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

Fee:

Annual Report filing fees are $15 on time, and $30 if filed after April 15th.

 

Forms:

Annual Report - LLC Annual Report

 

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

Tax:

The tax is imposed at the rate of 6.75% of all net income.

 

Forms:

Form PR-1 - 2009 Partnership Booklet (LLCs filing as Partnerships)
Schedule K-1 - 2009 Schedule K-1 Form

Current Tax Form List - Current Pass Through Entity Forms

Tax Form List - Tax Forms 1990-2008

 

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.