What does a Montana LLC have to file each year?
| Filing | Filed with | Cost | Due |
|---|---|---|---|
| Annual report | Montana Secretary of State | Free on time through 2027; $20 standard | April 15 |
| Owners' income tax returns | Montana Department of Revenue | Graduated income tax | April 15 |
| Withholding and unemployment, if employers | Department of Revenue and Department of Labor | Payroll taxes | Quarterly |
For forming the LLC in the first place, see how to form an LLC in Montana.
When is it due?
Between January 1 and April 15 each year, starting in the calendar year after formation, with no report due in the year the LLC was formed. Reports are filed online only through the Secretary of State's business portal, and reminders are sent by email.
How much does it cost?
The standard fee is $20, but the Secretary of State has waived it for reports filed on time from 2024 through 2027, so an on-time report is currently free. A report filed after April 15 costs $35, and the waiver does not apply to late filings.
How do you file it?
Log in to the Secretary of State's business portal
Montana's online filing system.
Find the LLC
By name or file number.
Confirm or update details
Principal office, registered agent and members or managers.
Submit by April 15
Free under the waiver; keep the confirmation.
What information do you need?
The annual report usually confirms or updates the LLC's principal office and mailing addresses, its registered agent and registered office, the names and addresses of its members or managers, and an email address for state notices. Have the LLC's Montana entity or file number ready; it appears on the formation approval and in the state's business search. Changing the LLC's name or management structure needs a separate amendment, not the report.
What happens if you file late or not at all?
A late report costs $35 and leaves the LLC not in good standing until filed. An LLC that remains delinquent for about 140 days can be involuntarily dissolved by the Secretary of State, ending its liability protection until reinstated.
How do you restore a dissolved LLC?
A dissolved Montana LLC can apply for reinstatement within five years of dissolution, filing every missed annual report, a $35 reinstatement fee plus $35 for each delinquent year, and generally a certificate from the Department of Revenue that its taxes are paid. See reinstating a dissolved LLC.
What else does a Montana LLC pay each year?
Owners pay Montana's graduated income tax on their share of profit. Montana has no general sales tax, though some resort areas levy local taxes and accommodations carry their own taxes. Employers file withholding and unemployment returns.
What does a typical year look like?
| When | What to do |
|---|---|
| January 1 | Annual report window opens |
| April 15 | Annual report due, free on time through 2027; owners' returns due |
| After April 15 | Late reports cost $35 |
| Quarterly | Withholding and unemployment, if employers |
| Any time | Update the registered agent when it changes |
Is anything different for foreign owners?
No. A Montana LLC owned by someone outside the US files the same annual report in the same way, usually online with a card. Make sure the registered agent forwards state notices promptly, since that is where reminders and penalty notices go. Separately, a single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 with the IRS every year; that federal filing is unrelated to the state report and carries a $25,000 penalty if missed. See annual filings for foreign-owned LLCs.
How do you avoid missing it?
Put the due date in a calendar with a reminder a month ahead, keep the email address on the state's records current, and file as soon as the filing window opens. Registered agent services usually send reminders too. Be wary of official-looking letters from private companies offering to file for a much higher fee: genuine notices come from the Montana Secretary of State, and you can always file directly. See business tax deadlines.
Want your Montana filings handled?
We track your Montana deadlines, file the annual report and any state tax returns on time, and keep your LLC in good standing.
Questions people ask
Is the Montana LLC annual report free?
Currently yes, if filed on time; the $20 fee is waived through 2027.
When is the Montana annual report due?
Between January 1 and April 15 each year.
What is the Montana late fee?
A late report costs $35.
How much does it cost to reinstate a Montana LLC?
$35 plus $35 for each delinquent year, with the missed reports.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State annual filings
This guide is general information. It is not tax or legal advice for your situation.