Business & Income Tax

2026 Withholding Lookback Letters

Tax Year 2026 lookback letters for withholding account owners will be sent out by October 21st. You will only receive a lookback letter if your remittance schedule has changed.

Learn More

If you receive this letter, be sure to notify your payroll providers that your remittance schedule will change as of January 1st, 2026.

Reach out to the Withholding Unit at 406-444-6937 or MTDORWithholding@mt.gov with any questions.

2024

Tax Simplification Resource Hub Tax Year 2024 Resources for Individuals, Estates and Trusts

Resources

Business & Income Tax Webinars Records and Materials from Webinars Hosted by BIT

Categories & Resources

Individual Income Tax

If you live or work in Montana, you may need to file and pay individual income tax.

• Where’s My Refund?
• Individual Income Tax Filing Options
• Filing Requirements
• Filing Status
• Income Tax Rates, Deductions, and Exemptions
• Income Tax Recordkeeping
• Making an Estimated Tax Payment
• Requesting a Payment Plan
• Montana Residency
• Filing Information for Military Personnel and Their Families
• Working Military Retirement Exemption
• Filing Information for Enrolled Tribal Members
• Nonfilers
• Frivolous Tax Positions
• Update Your Montana Individual Income Tax Account Information
• Taxpayer Resources and Programs
• Filing on Extension

Business Taxes

Businesses in Montana pay income taxes based on how they are registered with the IRS. In addition to income tax, businesses may also owe withholding taxes, natural resource taxes, or other, miscellaneous taxes.

• Corporate Income Tax
• Pass-Through Entities (S Corporations and Partnerships)
• Tax Certificates
• General Sales Tax and Business Registry Resale Certificate
• Mineral Royalty Withholding
• Alcoholic Beverage Taxes
• Nexus
• Voluntary Disclosure Program
• Tax-Exempt Entities

Alcoholic Beverage Taxes

The Montana Department of Revenue administers the state’s licensing, distribution, and taxation on Alcoholic Beverages. Learn more about alcohol licensing and distribution.

• Brewery Taxes
• Distillery Excise and License Tax
• Distributor and Wholesale Tax
• Retailer Monthly Hard Report - Form HCT-2
• Winery and Hard Cider Taxes
• Beer Connoisseurs Tax
• Common Carriers Tax
• Sacramental Wine Tax

Natural Resource Taxes

Montana collects taxes on natural resources harvested in the state including coal, metal, oil, and natural gas.

• Bentonite Production Tax
• Cement and Gypsum Producers License Tax
• Coal Gross Proceeds Tax
• Coal Severance Tax
• Electrical Energy Producers License Tax
• Metal Mines Gross Proceeds Tax
• Metal Mines License Tax
• Micaceous Mineral Mines License Tax
• Mineral Royalty Withholding Tax
• Miscellaneous Mines Net Proceeds Tax
• Oil and Natural Gas Production Tax
• Resource Indemnity Trust & Ground Water Assessment Tax
• Wholesale Energy Transaction (WET) Tax

Miscellaneous Taxes and Fees

Montana has several taxes covering specific businesses, services, or locations.

These taxes include telecommunications, tobacco, tourism, cannabis, and health care facilities among others.

• Alcohol Taxes
• Cannabis Tax
• Consumer Counsel Fee (CCT)
• Contractor’s Gross Receipts Tax (CGR)
• Emergency Telephone System Fee
• HELP Entity Fee (HEF)
• HELP Integrity Fee (HIF)
• Hospital Facility Utilization Fee (HUF)
• Intermediate Care Facility Utilization Fee (ICFUF)
• Local Resort Tax
• Lodging Facility Sales and Use Tax
• Nursing Facility Utilization Fee (NFBT)
• Opioid Seller’s License
• Public Service Regulation Fee (PSR)
• Rental Vehicle Tax (RVT)
• Retail Telecommunications Excise Tax (RTE)
• TDD Telecommunications Service Fee
• Unclaimed Property Holders
• Universal Systems Benefits Programs
• Unlocatable Mineral Trusts

Withholding Tax

• Opening or Closing a Withholding Account
• Filing Wage Withholding Returns
• Electronically Filing a Withholding Return (MW-3), W-2, or 1099
• Withholding Due Dates
• Mineral Royalty Withholding Tax
• Montana Form MW-4
• North Dakota Reciprocity Agreement
• Forms 1099 with No Withholding
• What is a Form 1099-G?
• Withholding Payments
• Montana Withholding Tax Tables and Guide
• Montana State Withholding RS Record Requirements

Income Tax Exclusions, Exemptions, and Deductions

• Family Education Savings Account (529 Plan) Deduction
• First-Time Home Buyer Savings Account
• Filing Information for Military Personnel and Spouses
• Montana ABLE Account (529A Plan) Deduction
• Montana Farm and Ranch Risk Management Account (Form FRM)
• Montana Medical Care Savings Account
• Enrolled Tribal Members
• Income Tax Rates, Deductions, and Exemptions
• Working Military Retirement Exemption

Estates and Trusts

An estate or trust is managed by a fiduciary, also known as a guardian, trustee, executor, administrator, receiver, or conservator. The fiduciary is responsible for filing and paying taxes on an estate or trust's behalf.

• Estate and Trust Filing Requirements
• Estate and Trust Taxes
• Estate and Inheritance Tax
• Amending Estate or Trust Return

Income Tax Credits

• Apprenticeship Tax Credit
• Contractor’s Gross Receipt Tax Credit
• Credit for Income Taxes Paid to Another State
• Elderly Homeowner/Renter Credit
• Historic Property Preservation Credit
• Infrastructure Users Fee Credit
• Innovative Education Program Credit
• Jobs Growth Incentive Credit
• Montana Adoption Credit
• Montana Earned Income Tax Credit
• Media Tax Credit
• Qualified Endowment Credit
• Recycle Credit
• Student Scholarship Organization Credit
• Trades Education and Training Credit
• Repealed Tax Credits
• Unlocking Public Lands Credit

Centrally Assessed Property

• Centrally Assessed Property
• Capitalization Rate Studies

Tobacco and Nicotine Taxes

Montana requires all wholesalers and retailers selling tobacco products to be licensed by the Department of Revenue.

To see if a business is licensed in Montana, consult our Active Tobacco License List.

View the Cigarette Minimum Price List.

For information on approved tobacco products, see the Department of Justice Tobacco Sales and Directory.

The Department of Justice provides several resources about Tobacco product sales in Montana, including lists of all tobacco products approved for sale. They also provide a guide on the fire safety standards the State Fire Marshall uses to approve cigarettes for sale in Montana.

• Cigarette Taxes
• Moist Snuff Taxes
• Other Tobacco Product Taxes
• Tobacco and Nicotine Licenses
• Tobacco PACT Act Reporting

Tax Relief Programs

Montana has several programs which assist taxpayers with both income and property tax.

• Injured Spouse Assistance
• Innocent Spouse Relief
• Land Value Property Tax Assistance Program
• Montana Disabled Veteran Assistance Program (MDV)
• Natural Disaster Forest Land Reduction
• Natural Disaster Income Tax Extension
• Natural Disaster Property Tax Reduction
• Property Tax Assistance Program (PTAP)

Taxpayer Protection & Fraud Prevention

• Taxpayer Advocate
• Taxpayer Protection
• Information Disclosure and Power of Attorney
• What is Tax Fraud?
• Identity Theft Recovery
• Identity Verification Letters
• Reporting Suspected Fraud
• Requesting a Copy of Your Fraudulent Return

MEDIA Credit

Montana Economic Development Industry Advancement (MEDIA) Tax Credit
- MEDIA Compensation Claim (Form MEDIA-Comp)
- MEDIA Credit Application (Form MEDIA-Credit)
- MEDIA Credit Claim Form (Form MEDIA-CLAIM)
- MEDIA Credit Transfer (Form MCT)
- MEDIA Credit Payment Voucher (Form MEDIA)
- MEDIA Credit Submission of Costs (Form MS-SOC)
- Loan-Out Withholding Certificate (Form LOWCERT)
- Montana Media Credit Program Video

It is the mission of the Business and Income Tax Division to contribute to the effective administration of taxes, fees and other revenue sources administered by the Department of Revenue.

Top Links

Individual Filing Options

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