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General Instructions

The Montana Department of Revenue grants an automatic six-month extension of time to file your state tax return. You do not need to apply for an extension.

You are granted an automatic extension of time to file your Montana income tax return through October 15, 2015 if one of the following applies to you:

  • Your 2013 tax liability is $200 or less.
  • You paid at least 90% of your 2014 Montana income tax liability through your estimated tax payments, your withholding tax, or a combination of both, by April 15, 2015;
  • You paid 100% of your 2014 Montana income tax liability through your estimated tax payments, your withholding tax, or a combination of both, by April 15, 2015;
  • You are a first time filer; or
  • You had no taxable income for 2014.

Here’s what you should do if you cannot file by April 15, 2015:

  • You are due a refund - File your return by October 15, 2015. Choose e-file and direct deposit for the fastest refund.
  • You have a balance due - Pay the amount you owe by April 15, 2015 to avoid penalties and interest. You can pay online, by credit card, or by check with the tax payment voucher located on Form EXT-13. Then file your return by October 15, 2015. Choose e-file to ensure that we receive your return on time.
  • You’re not sure if you have a balance due - Use the worksheet on Form EXT-13 to figure your tax.

Extension for federal returns: The process and dates for requesting a filing extension for your federal return are different. Refer to the IRS website for information.

An extension to file your return is not an extension of time to pay your taxes.

To avoid penalties you must pay at least 90% of your current year tax liability or 100% of your 2014 tax liability by April 15, 2015. Any tax not paid by the original due date of the Montana return will be assessed interest from the due date to the payment date.

Pay your taxes online at the Montana Department of Revenue’s Taxpayer Access Point (TAP!). E-Check and major credit cards are accepted. There is no fee when paying by E-Check, but a small fee is applied for a credit card payment.

You can also pay your taxes online at Official Payments Corporation. Visa, MasterCard, Discover Network, and American Express credit and debit cards, and other forms of payment, such as Bill Me Later® are accepted. To make a debit card payment you can use a MasterCard or Visa Debit Card or any debit card with Nyce, Pulse or Star logos.

There is a convenience fee for this service which is paid directly to the company. The amount of the fee is based on the amount of your payment.

Pay your taxes by phone by calling Official Payments toll-free at 1-800-272-9829. This automated service is available 24 hours, 7 days a week. At the end of your call you will be given a confirmation number. Save this as proof of payment for your records.

There is a convenience fee for this service which is paid directly to the company. The amount of the fee is based on the amount of your payment.

Along with the extension form, send a check, money order, or cashier’s check. Make your payment in the amount of the estimated tax due made payable to Montana Department of Revenue. Please remember to sign your check, and write your Social Security number and “Tax Year 2013-EXT†on the memo line. Mail to:
Montana Department of Revenue
PO Box 6309
Helena, MT 59604-6309

Taxpayers that do not pay their current year tax liability in full before April 15, 2015 will be charged interest on the unpaid balance and a late payment penalty.

  • Interest will be accrued on any tax not paid by April 15, at a rate of 8% per annum.
  • A late payment penalty will be assessed if you do not pay at least 90% of your current year tax liability or 100% of your prior year tax liability by April 15. The penalty is 1.2% per month or fraction of month on the unpaid tax up to 12%.
  • A late filing penalty of $50 or 100% of the total tax, whichever is less, will be assessed for balance due returns that are filed after April 15, 2015 without a valid extension.

If you owe zero taxes or are expecting a refund from Montana, there is nothing to be filed at this time, an extension is automatically granted until October 15, 2015 for the filing of your 2014 tax return.

For more information, visit The Montana Department of Revenue