Montana Corporation Requirements

After forming a corporation, you must undertake certain steps on an ongoing basis to keep your business in compliance. These steps are also important in preserving the limited liability a corporation provides its owners. This guide outlines the ongoing requirements for Montana corporations.

Corporate records

Montana corporations must keep the following items with their corporate records at the principal office or at a location from which the records may be recovered in two business days:

  • The Articles of Incorporation and any amendments
  • Bylaws
  • Minutes of director and shareholder meetings
  • A list of names and business addresses of current directors and officers
  • Most recent annual report

Corporate taxes and fees

The following are taxation requirements and ongoing fees for Montana corporations:

  • Annual report. Montana requires corporations to file an annual report between January 1 and April 15. The filing fee is $15.
  • Taxes. For complete details on state taxes for Montana corporations, visit Business Owner's Toolkit or the State of Montana.
  • Federal tax identification number (EIN). An EIN is required for corporations that will have employees. Additionally, most banks require an EIN in order to open a business bank account.
  • State tax identification number. Montana does not require a state tax identification number.

Business licenses

Business licenses and/or permits are required for most businesses. The BizFilings Business License Application Package can help you stay on top of these requirements.

S corporation election

Montana recognizes the federal S corporation election and does not require a state-level S corporation election.

Additional Montana information

View the following additional resources BizFilings has for forming and maintaining companies in Montana: