--- title: "How to Form a Corporation in Montana: Steps, Fees & Filing 2026 | LLC Attorney" description: "A Montana corporation files Articles of Incorporation for $70, needs just 1 director, owes a 6.75% income tax, and reports by April 15. Read the full guide." canonical: https://llcattorney.com/states/mt/corporation-formation-montana image: https://llcattorney.com/images/share-cover.png source_path: /states/mt/corporation-formation-montana --- Key Takeaways - $70 Articles of Incorporation filing fee (Articles of Incorporation for Domestic Profit Corporation (online at biz.sosmt.gov)) paid to the Montana Secretary of State - Minimum 1 director required (MCA § 35-14-803) - Annual Report (Annual Report (online at biz.sosmt.gov)) due within by April 15 of the year after the year of incorporation, $20 (waived for on-time filers in recent years; confirm at biz.sosmt.gov) fee; a $15 late charge, then administrative dissolution if the report stays unfiled late penalty - 6.75% flat corporate income tax with a $50 minimum, due May 15 on Form CIT; no franchise tax and no state sales tax — the only Secretary of State charge is the $20 Annual Report - Registered Agent with a physical Montana street address required - No publication requirement - S-Corp election available via IRS Form 2553 within 75 days of formation; Montana adds no entity-level tax on the S-Corp itself - Same-day filing available through LLC Attorney at no markup on state fees Incorporating in Montana starts with filing Articles of Incorporation at the Secretary of State for $70, naming at least 1 director, and appointing a Montana Registered Agent. From there the obligations are light: a flat 6.75% corporate income tax on profit (with a $50 minimum) reported on Form CIT, an April 15 Annual Report that has been fee-free in several recent years, and no franchise tax or sales tax at all. This guide walks through every step and cost of forming a Montana C-Corporation, with filing available through LLC Attorney from $49. $70Articles of Incorporation filing fee 1Minimum directors (MCA § 35-14-803) 6.75%Flat corporate income tax ($50 minimum) $49LLC Attorney formation starting price ## C-Corp vs LLC in Montana Most people starting out in Montana reach for an LLC, and for good reason. A corporation earns its keep in narrower cases — when you intend to raise priced equity, grant stock options, or bring on shareholders who expect the familiar board-and-stock structure rather than membership interests. ### Choose a Montana corporation when: - **You plan to raise venture capital or institutional investment.** VC firms, angels, and most institutional investors require a C-Corp structure before they write a check. Preferred stock, convertible notes, SAFEs, and board governance by class are native to corporations, not LLCs. - **You want to issue stock options to employees (ISOs).** Corporations issue stock; LLCs issue membership interests. ISO and NSO option plans are available to corporations but not to LLCs. - **You expect to eventually go public or sell to a public company.** Public markets operate on corporate stock mechanics. - **You are in a regulated industry** where corporate structure is required or expected by licensing boards, government contracts, or institutional counterparties. ### Stick with an LLC when: - You are a small business with one or a few owners who will not need institutional investment. - Pass-through taxation without payroll complexity is the priority. - You do not need stock option plans or institutional investment mechanics. ### Why and when to incorporate in Delaware vs your home state Delaware is the default for startups on a venture track. Institutional investors expect it, term sheets assume it, and the Court of Chancery resolves corporate disputes faster than any general trial court. If you are raising a priced round or structuring for QSBS eligibility, incorporate in Delaware. If you are not raising outside capital, Montana is usually the better choice. A Delaware corporation operating in Montana still has to register as a foreign corporation there, pay Montana fees, and file a Delaware franchise tax return each March 1. That is duplicate overhead with no benefit for a business that will not seek institutional investment. ## What's Unique About Corporations in Montana? Montana's pull for incorporation is the tax base it leaves untouched: there is no general sales tax and no franchise or capital tax, so a corporation's only predictable state costs are the 6.75% income tax on profit it actually earns here and a $20 annual report the Secretary has repeatedly waived. That combination keeps fixed overhead unusually low, which is why the structure appeals to ranch and land-holding operations, outdoor-recreation outfits, and out-of-state owners who want a corporate vehicle without a layer of entity-level levies on top of income tax. Key Montana-specific requirements: - Articles of Incorporation (not "Articles of Organization" — that is the LLC filing document) - Minimum of 1 director (MCA § 35-14-803); no Montana residency or share-ownership requirement - 6.75% flat corporate income tax with a $50 minimum, due May 15 on Form CIT; no franchise tax and no state sales tax — the only Secretary of State charge is the $20 Annual Report - Annual Report due April 15 on a fixed calendar date, not the incorporation anniversary — and frequently fee-free in recent years - No franchise tax and no general sales tax — the recurring state cost is income tax on profit plus a $20 (often waived) annual report ## Selecting a Name for Your Montana Corporation Your corporation's name must comply with Montana naming requirements: - Must include "Corporation," "Incorporated," "Inc.," "Corp.," or another Montana-approved designator (MCA § 35-14-401) - Must be distinguishable from all existing Montana entities in the Montana business entity search - A Montana corporate name must carry one of the words Corporation, Incorporated, Company, or Limited, or an abbreviation of one of those words, and it must be distinguishable from every name already on the Secretary of State's record - Names implying government affiliation or banking activity are restricted Search the Montana business entity search at biz.sosmt.gov before filing. Your name search is not a reservation — the name can be registered by another filer while you prepare your Articles of Incorporation. **Name reservation:** file a name reservation with the Montana Secretary of State, $10 fee, holding the name for 120 days. Recommended if your paperwork takes more than a few days to prepare. ## Directors, Officers, and Shareholders in a Montana Corporation A Montana corporation has three distinct roles: **Shareholders** own the corporation. They hold stock and vote on major decisions — electing directors, approving mergers, authorizing major asset sales. Shareholders do not manage day-to-day operations. **Directors** govern the corporation through a Board of Directors. They set strategic direction, authorize major transactions, and oversee management. Montana's director requirements: Montana requires a board of at least 1 director (MCA § 35-14-803). A director must be a natural person but need not live in Montana or own stock, and there is no upper limit on board size — the exact number is set in the bylaws rather than the Articles. A very small company can also skip the board entirely by organizing as a close corporation under Montana law and managing through shareholders directly. **Officers** (CEO, CFO, Secretary, etc.) manage day-to-day operations. Officers are appointed by the Board of Directors. Montana requires whatever officers the bylaws or board require, with one individual permitted to hold every office at once (MCA § 35-14-840). One individual may be the sole director and simultaneously serve as president, treasurer, and secretary — Montana places no bar on holding every role at once. ## Designating a Registered Agent Every Montana corporation must designate a Registered Agent — a person or entity with a physical Montana street address who receives legal notices, lawsuits, and official state correspondence on behalf of your corporation. Montana law requires every corporation to keep a Registered Agent with a physical street address in the state (MCA § 35-7-105); a P.O. box will not satisfy the requirement. The agent has to be present during ordinary business hours to receive service of process and forward state notices, and a commercial registered agent must itself be on file and in good standing with the Secretary of State. If the Montana Secretary of State cannot deliver legal notices to your Registered Agent, Montana can administratively administratively dissolve your corporation. LLC Attorney's Montana Registered Agent service is $125/year. ## Montana Corporation Costs and Compliance Fee Amount Notes Articles of Incorporation (Articles of Incorporation for Domestic Profit Corporation (online at biz.sosmt.gov)) $70 Standard processing: same business day for online submissions through biz.sosmt.gov State expedited — 24 hour $20 Additional to the $70 base fee 1-hour priority handling $100 Additional to the $70 base fee Annual Report (Annual Report (online at biz.sosmt.gov)) $20 (waived for on-time filers in recent years; confirm at biz.sosmt.gov) a $15 late charge, then administrative dissolution if the report stays unfiled late penalty if missed Corporate income tax (Form CIT) 6.75% of MT net income, $50 minimum Due the 15th day of the 5th month after year-end (May 15 for calendar-year corps); no franchise tax Name reservation $10 Holds name for 120 days Certificate of Amendment $20 To change corporate name or structure Registered Agent (professional) $49–$300/yr LLC Attorney service available ## How to Form a Corporation in Montana ### If You Do It Yourself **Step 1 — Choose a corporate name that complies with Montana's requirements.** Your corporate name must be distinguishable from all existing Montana entities and include an approved corporate designator ("Inc.," "Corp.," "Corporation," "Incorporated," or as specified in MCA § 35-14-401). Search the Montana business entity search at biz.sosmt.gov before preparing any documents. Montana's entity search at biz.sosmt.gov tells you whether a name is available to register, not whether it is free of trademark conflicts — run a separate USPTO check before you build a brand on it. **Step 2 — Reserve your corporate name (recommended).** File a name reservation with the Montana Secretary of State, $10 fee, good for 120 days. If you are not filing immediately, this prevents another entity from taking your name while you prepare documents. **Step 3 — Decide your director structure before opening the formation form.** Montana requires 1 director at formation. One person can be the entire board, which is how most single-founder Montana corporations start. If you expect to add partners or investors, write the bylaws so the share of the board can grow without re-filing anything with the state; the Articles never have to name directors at all. Write down your director names and Montana addresses before you open the form — most state portals cannot save a partially completed filing. **Step 4 — Designate your Registered Agent.** Every Montana corporation must have a Registered Agent with a physical Montana street address. P.O. boxes are not accepted. If you do not keep a staffed Montana street address yourself, a commercial agent is the simplest route. LLC Attorney can act as your Montana Registered Agent and route every state and legal document to your online portal. **Step 5 — Complete the Articles of Incorporation (Articles of Incorporation for Domestic Profit Corporation (online at biz.sosmt.gov)).** Go to sosmt.gov/business and use the current version of the Articles of Incorporation. Always file directly through the Montana Secretary of State — outdated forms are rejected without refund. Complete it with: - Your exact corporate name including designator - Your Registered Agent — full legal name and physical Montana street address - Your authorized share structure — state a round, workable number such as 1,000,000 shares of common stock and leave par value blank or set it at $0.001, since Montana neither taxes authorized shares nor scales any fee to them - Director names and addresses - Incorporator signature (the person submitting the form; need not be a director or shareholder) - The number of shares the corporation is authorized to issue, and whether it will be managed by a board or, for a small closely held company, organized without one under the close-corporation provisions **Step 6 — File the Articles of Incorporation and pay the $70 fee.** File online at biz.sosmt.gov or by mail to the Montana Secretary of State in Helena. Online processing is same business day for online submissions through biz.sosmt.gov under normal volume. - 24-hour service: $20 additional (total: $90) - 1-hour priority handling: $100 additional (total: $170) - Because the standard online channel already clears the same business day, the paid 24-hour ($20) and 1-hour ($100) tiers mainly matter for mailed filings or a hard same-hour deadline. **Step 7 — Wait for your approved Articles of Incorporation.** Your corporation does not legally exist during the review period. You cannot open bank accounts, sign contracts as the corporation, or issue stock until the Montana Secretary of State approves your filing. Standard processing is same business day for online submissions through biz.sosmt.gov; longer turnaround on mailed paper filings, which the office keys in by hand at the Helena counter during peak filing season. Keep your approved Articles of Incorporation — every bank, licensing board, and counterparty will request it. **Step 8 — Hold your organizational meeting and adopt bylaws.** After approval, your Board of Directors must hold an organizational meeting (or sign a written consent in lieu of meeting) to adopt bylaws, elect officers, authorize the bank account, authorize stock issuance, and set the fiscal year. Montana does not require bylaws to be filed with the Secretary of State — keep them with your corporate records. Montana bylaws are adopted by the incorporator or the initial board and are never filed with the state. They are where you fix the actual board size, officer slate, and meeting mechanics that the one-line Articles leave open. A generic template may omit Montana-specific provisions and may not align with your share structure. **Step 9 — Issue stock to founders.** Authorize and issue shares to founders immediately after your organizational meeting. Document the issuance in your stock ledger and issue stock certificates (or maintain uncertificated share records). Each founder's share count and issuance price must be documented. Montana charges the same $70 whether you authorize 100 shares or ten million, so the share count is purely a governance decision rather than a tax one. Pick a number large enough to seat your founders, an option pool, and an early investor without forcing a $20 amendment before your first hire. **Step 10 — File your initial Annual Report (Annual Report (online at biz.sosmt.gov)) within by April 15 of the year after the year of incorporation.** After your Articles of Incorporation is approved, you have by April 15 of the year after the year of incorporation to file Annual Report (online at biz.sosmt.gov) with the Montana Secretary of State. This filing confirms your Registered Agent address, principal office address, and director and officer contact information. Filing fee: $20 (waived for on-time filers in recent years; confirm at biz.sosmt.gov). Missing the deadline triggers a a $15 late charge, then administrative dissolution if the report stays unfiled penalty. **Step 11 — Apply for your federal EIN.** Your corporation needs an EIN to open a bank account, hire employees, and handle tax filings. Apply at irs.gov/ein. Free, no government filing fee. Available Monday through Friday, 7 a.m. to 10 p.m. Eastern. 15-minute inactivity timeout — have all information ready before starting. International incorporators without a U.S. SSN or ITIN must apply by phone (IRS Form SS-4, 267-941-1099). **Step 12 — Open a corporate bank account.** Required documents: your approved Articles of Incorporation, your EIN confirmation letter (IRS Form CP 575 or SS-4 approval), your adopted bylaws, a board resolution authorizing the account, and personal ID of authorized signers. Call ahead — bank requirements for corporations are more involved than for LLCs. **Step 13 — Register for Montana state taxes.** Your federal EIN does not automatically register you with Montana state agencies. Depending on your business type: - Montana sales and use tax (Montana Department of Revenue (Montana has no general sales tax), if you sell taxable goods or services) — [mtrevenue.gov](https://mtrevenue.gov) - Montana employer payroll taxes (Montana Department of Labor and Industry, if hiring Montana employees) — [dli.mt.gov](https://dli.mt.gov) - No general sales tax in Montana; lodging and rental-car businesses owe Montana's industry-specific sales taxes, and employers register for withholding and unemployment insurance through the Department of Revenue and Department of Labor and Industry **Step 14 — Pay your Montana annual tax.** Montana does not impose a franchise tax, so there is no capital-based or share-based annual bill to calculate. What a C-Corp owes instead is the 6.75% corporate income tax on income apportioned to Montana, filed on Form CIT through the Department of Revenue's TransAction Portal. The tax carries a $50 floor, meaning even a corporation with no profit pays at least $50 for the year. The return is due the 15th day of the fifth month after your fiscal year ends — May 15 for a calendar-year corporation — and estimated payments are required once your annual estimated tax is $5,000 or more (MCA § 15-31-502). **Step 15 — Decide whether to elect S-Corp tax treatment.** C-Corporation income is taxed twice: once at the corporate level (federal rate currently 21%), and again when distributed to shareholders as dividends. An S-Corp election converts the corporation to pass-through taxation. S-Corp election is available for Montana corporations that meet IRS eligibility: 100 or fewer shareholders, all U.S. citizens or residents, only one class of stock, and no institutional or foreign shareholders. File IRS Form 2553 within 75 days of formation. The election is made with the IRS — it does not require any Montana filing. Montana follows the federal S-Corp election. Once the IRS accepts Form 2553, the corporation stops filing the C-Corp Form CIT and instead files the Montana Pass-Through Entity return (Form PTE), with income flowing through to shareholders' individual Montana returns and taxed there at the state's graduated personal rates of 4.7% and 5.65%. There is no separate Montana-level S-Corp franchise or excise charge, so the election simply moves the income tax from the entity to its owners. **Step 16 — Set annual compliance reminders.** Montana corporations must file and pay on a recurring basis: - Annual Report (Annual Report (online at biz.sosmt.gov)): Annually by April 15, $20 (waived for on-time filers in recent years; confirm at biz.sosmt.gov) fee — a $15 late charge, then administrative dissolution if the report stays unfiled if missed - Corporate income tax: 6.75% of Montana-apportioned net income, $50 minimum, on Form CIT, due May 15 for calendar-year corporations — no separate franchise or capital tax applies Missing these filings puts your corporation in bad standing with the Montana Secretary of State and Montana Department of Revenue. Suspension means you cannot file documents, defend lawsuits, or do business in Montana. If you would rather not manage this process, the service handles Montana corporation formation starting at $49. Ready to Launch Your Business in Montana?Follow our fast, easy process to get started right now.[Start My Business](https://app.llcattorney.com/formation?intake_type=formation) ### If LLC Attorney Does It for You 1. Submit your information at llcattorney.com — corporate name, director structure, authorized shares, Registered Agent preference, fiscal year, and target formation date. No forms to find or download. 2. LLC Attorney files your Articles of Incorporation with the Montana Secretary of State, drafts your bylaws, handles your organizational meeting consent, issues your stock ledger documentation, applies for your EIN, and covers same-day filing if needed. Your Registered Agent designation and initial Annual Report are included. 3. Receive your approved Articles of Incorporation, bylaws, organizational consent, stock documentation, and EIN confirmation through your LLC Attorney client portal. Annual compliance reminders are included so you never miss a Annual Report (online at biz.sosmt.gov) deadline or annual tax payment. ## S-Corp Election for Montana Corporations — What You Need to Know An S-Corp election is not a separate entity — it is a federal tax election made by an existing corporation. Your Montana corporation remains a Montana corporation; you are only changing how the IRS taxes it. **The S-Corp tax advantage:** a C-Corp pays 21% federal corporate income tax on net income, and shareholders pay income tax again on dividends. An S-Corp passes income directly to shareholders' personal returns, skipping the corporate-level tax. For owner-operated businesses with consistent profitability above roughly $40,000/year, the S-Corp election typically produces material tax savings. **S-Corp payroll requirement:** if you elect S-Corp status and work in the business, you must pay yourself a "reasonable salary" subject to payroll taxes. The savings come from income above that salary, which passes through without payroll tax. Skip the salary and the IRS can reclassify your distributions as wages and assess back payroll taxes plus penalties. Eligibility requirements: - 100 or fewer shareholders - All shareholders must be U.S. citizens or permanent residents - Only one class of stock (identical distribution and liquidation rights) - No institutional shareholders, partnerships, or non-resident alien shareholders **Montana treatment of S-Corps:** Montana follows the federal S-Corp election. Once the IRS accepts Form 2553, the corporation stops filing the C-Corp Form CIT and instead files the Montana Pass-Through Entity return (Form PTE), with income flowing through to shareholders' individual Montana returns and taxed there at the state's graduated personal rates of 4.7% and 5.65%. There is no separate Montana-level S-Corp franchise or excise charge, so the election simply moves the income tax from the entity to its owners. **Filing deadline:** IRS Form 2553 must be filed within 75 days of formation, or by March 15 of the tax year for which you want the election effective. Late elections are sometimes accepted with a written explanation of reasonable cause. ## When Should You Consult an Attorney for Your Montana Corporation? LLC Attorney provides on-demand attorney consultations for a flat rate per 30-minute session — no retainer required. Corporation formation benefits from attorney guidance more than most entity types because of share structure, bylaw complexity, and S-Corp election timing. Common scenarios: - **Multiple founders or investors:** share structure decisions made at formation (authorized shares, classes, par value) affect every future financing round and exit. A misstructured cap table is expensive to unwind. - **S-Corp election analysis:** whether to elect depends on projected net income, payroll requirements, and state-level S-Corp recognition. The payroll requirement catches founders off guard. - **High-liability industry:** regulated industries may have specific corporate structure requirements from licensing boards or insurance carriers. - **Raising capital:** if you plan to raise institutional capital, your share structure, option pool, and Delaware vs. home-state decision should be reviewed before you file. - **Montana-specific wrinkles:** Montana may have corporate law provisions a generic national template does not cover correctly. ## What You Actually Get When You Incorporate in Montana with LLC Attorney A Montana corporation that exists only as an approved filing is not yet a working corporation. The state record creates the entity, but it does not hand you the bylaws, board consents, or stock ledger that let the company actually operate and keep its liability shield intact. A "$0 filing" that skips those leaves you with a shell — and in a dispute or a financing, a shell is what gets picked apart first. Included with LLC Attorney corporation formation, starting at $70: - Same-day or 24-hour Montana filing at no markup on the state fee. Most services charge extra to expedite. - Attorney-drafted bylaws, initial board consent, and organizational minutes — customized, not auto-generated templates. - Initial stock issuance and cap-table setup, so your ownership is documented correctly from day one. - Federal EIN, obtained for you. - Montana Registered Agent service at $125/year, included to keep you in good standing. - S-Corp election guidance when pass-through tax treatment is the right call for your situation. - Access to attorney-trained Business Success Advisors at no charge, plus optional flat-fee attorney consultations (no retainer). Because Montana keeps the state's recurring costs so low, the real value sits in the founding documents — bylaws, organizational consents, and a clean stock ledger — which are exactly what is bundled here rather than left for you to assemble later. ## Starting Your Montana Corporation with LLC Attorney Montana's corporate formation requirements are refreshingly simple but still reward getting the basics right — the share structure in your Articles, the bylaws that set board and officer roles, and the Form CIT income-tax calendar. Getting your directors, share structure, bylaws, and initial compliance filings right at formation prevents expensive corrections later. The service handles Montana corporation formation starting at $49. Same-day filing is available at no markup on state fees. On-demand attorney consultations in 30-minute increments — no retainer — cover bylaws drafting, S-Corp election analysis, share-structure decisions and choosing between C-Corp and S-Corp tax treatment, and annual tax planning. See our [full pricing](/pricing) for all service tiers. Ready to Launch Your Business in Montana?Follow our fast, easy process to get started right now.[Start My Business](https://app.llcattorney.com/formation?intake_type=formation) ## Frequently Asked Questions How long does it take to form a corporation in Montana? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Online Articles of Incorporation filed at biz.sosmt.gov are typically processed the same business day, so most Montana corporations form within hours. Mailed paper filings to Helena take longer because staff enter them by hand. Montana sells paid expedite tiers — 24-hour priority for $20 and 1-hour for $100 — but they mostly matter for mailed filings or a same-hour deadline, since the standard online channel is already fast. LLC Attorney files online and confirms your effective date with no markup on state fees. What is the difference between a C-Corp and an S-Corp in Montana? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) A C-Corp and an S-Corp are the same Montana corporation — the difference is federal tax treatment only. A C-Corp pays corporate income tax at the entity level (21% federal rate), and shareholders pay personal income tax again on dividends. An S-Corp elects pass-through taxation — income flows to shareholders' personal returns without corporate-level tax. The election is made with the IRS via Form 2553 and has no impact on your Montana formation documents. An S-Corp election can trim self-employment tax for a profitable, closely held Montana corporation, but it adds payroll and a reasonable-salary requirement — worth modeling before you file. Can a single person form a corporation in Montana? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Yes. A single person can incorporate in Montana and act as the only director while holding every officer position at the same time, which is the normal setup for a solo founder. You still have to run the corporation like a corporation — adopt bylaws, record an organizational consent, issue yourself stock, and keep business and personal money in separate accounts — because those formalities are what preserve the liability shield if the company is ever sued. What taxes does a Montana corporation have to pay? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) A Montana C-Corporation pays the state's flat 6.75% corporate income tax on the share of its net income apportioned to Montana, subject to a $50 minimum tax in any year. There is no Montana franchise tax and no general sales tax to layer on top. The corporate return is Form CIT, due the 15th day of the fifth month after the tax year closes (May 15 for calendar-year corporations). At the federal level a C-Corp also pays the 21% corporate income tax unless it elects S-Corp treatment, which Montana honors by shifting the company to its pass-through return. What is the Annual Report and when is it due? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Every Montana corporation files one Annual Report a year with the Secretary of State, due April 15 regardless of the month it was incorporated. The report runs $20, though the Secretary has waived that fee for filers who meet the April 15 deadline in several recent years — confirm the current charge at biz.sosmt.gov before you pay. File late and a $15 penalty attaches; ignore the report entirely and the state will administratively dissolve the corporation, after which you must reinstate and clear all back filings to restore good standing. Does a Montana corporation need bylaws? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Montana does not require corporations to file bylaws with the Secretary of State. However, bylaws are a legal requirement for corporate governance — they define how your board operates, how shareholder meetings work, how officers are appointed, and how major decisions are made. A corporation without bylaws is technically non-compliant and lacks the foundational document that governs all major corporate decisions. Every bank, investor, and serious counterparty will request your bylaws. What happens if I miss the annual tax deadline? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Montana has no franchise tax, so the deadline that actually carries penalties is the corporate income tax on Form CIT. File or pay that late and the Department of Revenue adds a late-filing penalty, a late-payment penalty, and interest on the unpaid balance. Separately, missing the April 15 Annual Report adds a $15 charge and, if left unfiled, leads the Secretary of State to administratively dissolve the corporation — which strips its authority to operate until it is reinstated. Can I change my Montana corporation to an LLC later? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Yes. A Montana corporation can convert to an LLC by adopting a plan of conversion and filing articles of conversion with the Secretary of State under the conversion provisions of the Montana Business Corporation Act (MCA § 35-14-933), which moves the business to LLC status without dissolving and re-forming. The conversion is generally a taxable event federally and can trigger gain recognition, so run the numbers with a CPA first — for some companies dissolving and starting fresh as an LLC is cleaner depending on assets and basis. What happens if my Registered Agent cannot be reached? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) If Montana is unable to deliver legal notices to your Registered Agent, the state can administratively administratively dissolve your corporation. This can happen without direct notice to you. A professional Registered Agent service ensures a qualified person is available during business hours at a physical Montana address to receive any legal documents on your behalf. ## Learn More About Montana - [Montana LLC Formation](/states/mt/llc-formation-montana) - [Montana Registered Agent](/states/mt/registered-agent-montana) - [Montana EIN Number](/states/mt/ein-number-montana) - [Montana Anonymous LLC](/states/mt/anonymous-llc-montana)