Montana LLC annual report & franchise tax deadlines 2026-2027
Every recurring Montana filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.
LLC
| Report | Annual Report Confirmed on official page |
|---|---|
| Due | Jan 1 to Apr 15 each year |
| State fee | Fee waived if filed by Apr 15 (2024–2027); $35 after |
| How often | annual |
Corporation (C & S corp)
| Report | Annual Report Confirmed on official page |
|---|---|
| Due | Jan 1 to Apr 15 each year |
| State fee | Fee waived if filed by Apr 15 (2024–2027); $35 after |
| How often | annual |
Franchise & entity-level taxes
| No separate statewide franchise or entity-level tax listed for this state. |
State income & estimated tax
| Corporate income tax | Yes |
|---|---|
| C corp return | May 15 (CLT-4, 15th day of the 5th month) |
| Partnership / S corp return | Mar 15 (PR-1 / CLT-4S) |
| Corporate estimates | Apr 15, Jun 15, Sep 15, Dec 15 (follows the federal corporate schedule) |
General pattern — verify Calendar-year pattern; confirm with the revenue department.
Sales tax
No general sales tax (local resort taxes and some specific taxes apply).
General pattern — verify Your assigned frequency and due day appear in your state tax account.
IRS disaster postponements in Montana
No active IRS disaster postponements for Montana as of Oct 21, 2026. See all deadline changes.
Your Montana calendar
Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.
Upcoming deadlines
Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.
Tools that help you stay compliant
Partner placements — placeholders, not yet live. Disclosed as sponsored when active.
Partner link (placeholder)
Partner link (placeholder)
Partner link (placeholder)
Montana deadline FAQ
When is the Montana LLC annual report due?
Jan 1 to Apr 15 each year.
How much does the Montana LLC annual report cost?
State fee: Fee waived if filed by Apr 15 (2024–2027); $35 after.
When is the Montana corporation annual report due?
Jan 1 to Apr 15 each year. Fee: Fee waived if filed by Apr 15 (2024–2027); $35 after. S corporations file the same report as other corporations.
Does Montana have a franchise tax or annual LLC tax?
We don't list a separate statewide franchise or entity-level tax for Montana. Income and sales taxes may still apply.
When are Montana business income tax returns due?
C corporations: May 15 (CLT-4, 15th day of the 5th month). Pass-through entities (partnerships, S corps): Mar 15 (PR-1 / CLT-4S). These are general calendar-year patterns — confirm with the state revenue department.
How often do I file Montana sales tax?
No general sales tax (local resort taxes and some specific taxes apply).
What happens if I miss a Montana deadline?
Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.
Official sources
- https://sosmt.gov/business/fees/
- https://mtrevenue.gov
- https://help.sosmt.gov/en-us/article/how-do-i-file-my-annual-report-ywawrv/
- https://archive.legmt.gov/bills/mca/title_0350/chapter_0080/part_0020/section_0080/0350-0080-0020-0080.html
- https://archive.legmt.gov/bills/mca/title_0350/chapter_0080/part_0020/section_0090/0350-0080-0020-0090.html
- https://archive.legmt.gov/bills/mca/title_0350/chapter_0080/part_0090/section_0120/0350-0080-0090-0120.html
- https://sosmt.gov/secretary-christi-jacobsen-warns-montana-businesses-of-misleading-2027-annual-report-solicitation
- https://archive.legmt.gov/bills/mca/title_0350/chapter_0140/part_0160/section_0210/0350-0140-0160-0210.html
- https://archive.legmt.gov/bills/mca/title_0350/chapter_0140/part_0140/section_0200/0350-0140-0140-0200.html
- https://archive.legmt.gov/bills/mca/title_0350/chapter_0140/part_0140/section_0210/0350-0140-0140-0210.html
Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.
Get deadline alerts for your state
One short email a week: what's due in the next 30 days, plus any IRS or state deadline changes. Free, unsubscribe anytime.