State of Montana Personal Income Tax Extensions

Montana offers a 6-month tax extension, which moves the individual filing deadline from April 15 to October 15.

Montana’s tax extension is automatic, so there is no official application or written request to submit. You will automatically receive a Montana extension if any of the following applies:

· You are a first-time filer
· Your taxable income for the prior year was zero (or you had negative taxable income that year)
· 100% of your prior year Montana tax liability has been paid (via withholding tax and/or estimated payments)
· Your current Montana tax liability is $200 or less for the taxable year
· At least 90% of your current Montana tax liability has been paid (via withholding tax and/or estimated payments) for the taxable year

A tax extension gives you extra time to file. It does not give you more time to pay your Montana income tax. All state tax payments are due by the original deadline of the return (April 15th for calendar year filers). Any tax that isn’t paid on time will be subject to interest and penalties.

To pay the tax balance due for your Montana extension, use Form EXT-15/IT. You can fill-out the Worksheet on Form EXT-15/IT to determine whether or not you need to make an extension payment. You can also choose to pay electronically through Montana Income Tax Express (ITE): revenue.mt.gov/online_services

You do not have to file a Federal tax extension (IRS Form 4868) in order to obtain a Montana tax extension.