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Every step to open an LLC in Montana and get ready to hire, in order, with the official state page for each one. Agencies you'll deal with: Secretary of State · Department of Revenue · Department of Labor and Industry · Department of Public Health and Human Services (new hire reporting).
This is the most common path: a new LLC, general business, paying W-2 employees and 1099 contractors. Adding a location, forming a corporation, or in a licensed industry? Customize it and check off steps as you go.
Customize this checklistPopular Montana business types:
Do this first. The state tax and payroll accounts ask for your registration details.
Apply free on the IRS website and get the number immediately. You'll need it for the state tax registration, a business bank account, and payroll. Opening a new location? You already have one; the same EIN works in every state.
This internal document sets out who owns what, how decisions get made, and what happens if an owner leaves. It isn't filed with the state, but banks often ask for it, and it helps protect your liability shield. Single-owner LLCs need one too.
Bring your EIN letter, filed formation documents, and operating agreement or bylaws. Keeping business and personal money separate is one of the main things that protects your personal assets.
Many businesses need a license or permit before opening, separate from registering the company. Check three levels: the state licensing board for your field, your city or county, and any federal agency that regulates your industry.
If you want S corp taxation, file IRS Form 2553. The deadline is tight: generally within 2 months and 15 days after the start of the tax year you want it to apply. See Business basics for when it makes sense.
File Articles of Organization (or the state's equivalent) online through Business Filing Portal (biz.sosmt.gov).
You need a registered agent with a street address in Montana to receive legal papers and state notices. Use a registered agent service if you have no one local.
Assumed business names are filed with the Secretary of State.
Fees come from secondary sources and the state fee rule (ARM 44.5.114); the official SOS fee sheet could not be opened. Confirm before filing.
Register for a withholding account in the TransAction Portal (TAP) by choosing the Withholding tax type. You need your federal EIN and the date employees started working in Montana.
Some resort communities (such as Whitefish, Big Sky, West Yellowstone, Red Lodge) levy their own local resort tax on certain sales. Check with the community if you sell there.
For 2026 the top income tax rate fell to 5.65% (the lower rate is 4.7%). Withholding now uses the federal standard deduction, so ask employees for an updated MW-4.
Applies if you sell products, or services this state taxes. Most medical care is exempt. See Business basics for sales tax.
Lodging is taxed at 8% (a 4% lodging facility sales tax plus a 4% lodging facility use tax), and vehicle rentals under 30 days carry a 4% rental vehicle tax on the base charge.
Applies once you pay W-2 employees who work in this state.
Form I-9 is never mailed to the government. You keep it in your own files and show it only if ICE or the Department of Labor asks for an inspection.
Federal posters (minimum wage, EEO, FMLA if you have 50+ employees, and others) go alongside the state ones.
Register once you pay wages to employees working in Montana. Reports and payments are usually quarterly.
Required at 1 or more employees. Buy coverage from a private insurer (Plan 2), Montana State Fund (Plan 3), or self-insure (Plan 1). Sole proprietors, working partners, and many LLC members and corporate officers are exempt unless they elect coverage. Independent contractors can get an Independent Contractor Exemption Certificate.
Report new hires and rehires to DPHHS. Online reporting and file upload options are available.
North Dakota. ND residents working in Montana claim the exemption on Form MW-4, line 5.
Montana's wage payment rules:
$10.85 an hour.
Montana does not require private employers to provide paid or unpaid sick leave. Follow your own policy if you offer it.
Montana has no state auto-IRA program or employer mandate.
Montana doesn't require harassment training for private employers. A written policy and a yearly refresher are still best practice.
Display the state's required labor law posters where employees can see them, along with the federal posters. Workers' comp notices come from your carrier.
Under the Wrongful Discharge from Employment Act, you need good cause to fire an employee who has finished probation. The default probation is 12 months if you do not set one. Damages can include up to 4 years of lost wages and benefits.
Montana's minimum wage rises from $10.85 to $11.20 on January 1, 2027. It is adjusted for inflation each year.
The W-9 gives you the contractor's legal name and tax ID for their 1099. Check the classification first: if you control how and when they work, they may legally be an employee.
File with the IRS and send the contractor a copy by January 31. For payments made in 2026 and later, the reporting threshold is $2,000 per contractor per year (it was $600 before).
Recurring deadlines. Put these on your calendar now.
FinCEN's final rule, effective August 14, 2026, permanently exempts companies formed in the U.S. from beneficial ownership reporting. Ignore letters or emails demanding a BOI filing fee; they're a common scam. Only companies formed outside the U.S. still file.
Keeps your business in good standing with the state. Missing it can lead to penalties or dissolution.
Corporations pay Montana corporate income tax; no separate franchise tax was found.
File unemployment wage reports each quarter and state withholding returns on the schedule you're assigned (if the state has income tax), plus the annual W-2 reconciliation.
Recurring dates for Montana and federal filings. A payroll service handles most payroll lines, but you should know they're happening.
| When | What | Filed with |
|---|---|---|
| Jan 1 | Annual inflation-adjusted minimum wage takes effect | Montana |
| Jan 31 | File MW-3 and all W-2s with the Department of Revenue; annual withholding payers also pay | Montana |
| Jan 31 | Employees claiming MW-4 exemptions must renew them | Montana |
| 15th of each month | Monthly withholding payment due (most new employers) | Montana |
| Apr 15 | Annual Report due to Secretary of State ($20; $35 if late) | Montana |
| Jan 31 | W-2s to employees and SSA (with W-3); Form 940; 4th-quarter Form 941 | IRS / SSA |
| Jan 31 | 1099-NEC to contractors and IRS | IRS |
| 15th monthly | Federal payroll tax deposit (monthly depositors) | IRS |
| Apr 30 · Jul 31 · Oct 31 | Form 941 for the quarter | IRS |
| Jul 31 | Form 5500 or 5500-SF, if you sponsor a 401(k) (Oct 15 with Form 5558 extension) | DOL (EFAST2) |
Last verified: October 27, 2026
The Montana state filing fee for an LLC is $35. That's the fee to form your LLC with the state. Expect other costs too, such as a registered agent service if you use one, licenses, and annual filings. See the checklist above for each step.
Montana has no statewide sales tax. Other business taxes may still apply. The checklist above shows what to register for.
Recurring filings include: file the Annual Report; file quarterly unemployment reports and withholding returns. The deadline calendar above lists the dates.
This guide organizes official requirements. It isn't legal or tax advice. Fees, forms, and deadlines change, so confirm on each linked state page before you file, and talk to an attorney or CPA about your specific situation.
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