Key figures
Montana compliance
2026, with sources
One calendar date for every company
Montana uses a single annual report date: April 15, for every corporation and LLC regardless of when it registered. The Secretary of State waives the fee for reports filed on time and charges $35 after. Registering a Delaware corporation costs $70 through a Foreign Registration Statement.
The Secretary of State warns that private mailers ask for fees to file the annual report on a company’s behalf; they are not affiliated with the office, and the on-time filing is free on its own site.
Tax filings
The corporate return, Form CIT, is due May 15 for calendar-year corporations with an automatic six-month extension to file. Withholding accounts are opened with the Department of Revenue, unemployment insurance with DLI, and workers’ compensation is required from the first employee under Plan 1, 2 or 3.
Example: a seed-stage Delaware company hires a remote engineer in Missoula in March. It registers with the Secretary of State ($70), opens withholding and UI accounts, buys a workers’ comp policy or enrolls with Montana State Fund, files its first annual report the following April 15 and Form CIT by May 15.
Deadlines
- Apr 15 (fee waived if filed by then)Secretary of State annual report for every registered corporationAnnual report
- May 15 for calendar yearsCorporate income tax returnForm CIT
The federal baseline
This page covers what Montana adds. The federal rules underneath it apply here too.
Common questions
When is the Montana annual report due?
April 15 for every corporation, whatever month it registered. Filed on time the fee is waived; after April 15 it is $35, and a corporation that lets reports lapse pays $35 for each delinquent year to reinstate.
How does a Delaware corporation register in Montana?
If it is transacting business in Montana, it files a Foreign Registration Statement for a profit corporation with the Secretary of State ($70) and then an annual report each April. Third-party mailers that ask for money to file the annual report are not from the Secretary of State.
Compliance next door
- IDIdaho complianceA Delaware corporation registers in Idaho for $100, files an annual report each anniversary month on SOSBiz, and files Form 41 by April 15 with at least $20 of minimum tax.
- NDNorth Dakota complianceRegister for $145, file a $25 annual report by May 15 (foreign corporations), and file Form 40 with the federal return. No franchise tax.
- SDSouth Dakota complianceRegister for $750, file a $55 annual report around each registration anniversary, and report unclaimed property by Oct 31. There is no income tax return.
- WYWyoming complianceA Delaware corporation registers in Wyoming for $150 and files an annual report each anniversary month with a license tax of at least $60; there are no state income tax returns.
More of the Montana guide
- AccountingAccounting and state tax in MontanaCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in MontanaSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in MontanaPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in MontanaWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in MontanaCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.