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E-filing information

Electronic filing mandate

There's no mandate for electronic filing of business returns in Montana.

Returns supported for electronic filing

You can electronically file the following return types:
  • C Corporation
  • S Corporation
  • Consolidated / combined
  • Short year
  • Amended
  • Composite (part of main return)
  • Withholding (part of main return)

Returns not supported for electronic filing

You can't electronically file the following return types:
  • Estimates
  • Extensions

Signature requirements for electronic filing

Montana doesn't have a specific signature form for corporate returns. Instead, Montana considers the act of completing and filing electronically an authorized signature.

Resubmit returns

If you need to make a change to a return that you've already electronically filed, and Montana has already accepted it, you'll need to amend the return.
If Montana rejects the return, you may make the changes, correct the rejection, and resubmit. If the state return can be retransmitted electronically, you'll need to resubmit and have Montana accept the return by the due date or 5 calendar days after you initially received the rejected acknowledgment, whichever is later.
If the return can't be retransmitted electronically, you'll need to paper file by the return due date or 10 calendar days after you initially received the rejected acknowledgment, whichever is later. Include an explanation of why the return is being filed late and a copy of the rejection.

Attachments

Montana requires a valid federal attachment in the electronic file. Therefore, if the federal return isn't supported for electronic filing by the IRS, you can't e-file the state return.
Montana allows PDF attachments in the electronic file. There are specific naming conventions when you attach PDFs; refer to the Montana corporate e-file Handbook for a list of accepted file names. The following forms automatically generate as a PDF and attach to the state electronic file:
  • Form CIT-UT, Underpayment of Estimated Tax by Corporation
  • Form IUFC Infrastructure User Free Credit
  • Form MHPE Mobile Home Park Exclusion
  • Form MINE-CRED Application and Affidavit for Certification and Approval of Mineral and Coal Exploration Incentive Credits
  • Form ELC Emergency Lodging Credit
  • Schedule K
  • Schedule K-1
  • Federal Form 7004
  • Shareholder Allocation of Credits Worksheet
  • Contribution Carryover Worksheet
  • Net Operating Loss Carryover Worksheet
  • Combined Adjusted Taxable Income Worksheet
  • Combined Tax Credits Worksheet
  • Required statements, elections, and general footnote
You'll need to manually attach Form PT-AGR, Pass-through Entity Owner Tax Agreement that's signed and/or the federal Revenue Agent Report, if applicable.

Payment methods

Montana allows electronic funds withdrawal (direct debit), electronic funds transfer (EFT) through Business Tax Express (BTE), or check for balance due returns. Partial payments are allowed.
Bank information and a requested payment date are required when you're requesting EFW. Montana will use the bank information you enter on the federal
Bank
 screen. If you have different bank information for Montana, use the
MTBank
 screen in the
General
 folder.
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