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Montana business tax extension

Montana extends Form CIT automatically by 6 months, with no extension request and no federal extension needed. The federal extension is Form 7004, due for calendar-year corporations and for partnerships and S corporations. In general, an extension gives you more time to file, not more time to pay.

Last updated · From Montana's own forms, instructions and laws, cited below

Does Montana accept the federal extension?

Montana extends the return automatically, with no extension request and no federal extension needed.

Montana's rules for each business return, as its own instructions and laws state them:

Corporations

Return
Form CIT, Montana Corporate Income Tax Return
Due date
The 15th day of the 5th month after the tax year ends (May 15 for a calendar year)
Extension
Montana extends the return automatically, with no extension request and no federal extension needed.
Extension length
6 months
Extended due date
The 15th day of the 11th month after the tax year ends (November 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Montana Corporate Income Tax Payment Voucher, or electronic payment through the TransAction Portal (TAP).

S corporations and partnerships (Form PTE)

Return
Form PTE, Montana Pass-Through Entity Tax Return
Due date
The federal due date of Form 1065 Calendar-year 2026 returns:
Extension
Montana extends the return automatically, with no extension request and no federal extension needed. Composite tax and pass-through entity tax elections must be made by the extended due date.
Extension length
6 months
Extended due date
The 15th day of the 9th month after the tax year ends (September 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form SB (S corporations) or Form PR (partnerships) payment voucher, or electronic payment.

Estates and trusts

Return
Form FID-3, Montana Income Tax Return for Estates and Trusts
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
Montana extends the return automatically, with no extension request and no federal extension needed.
Extension length
6 months
Extended due date
The 15th day of the 10th month after the tax year ends (October 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form FID, Montana Estate or Trust Tax Payment Voucher, or electronic payment through the TransAction Portal (TAP).

When a due date in Montana falls on a weekend or legal holiday, it moves to the next business day. Montana's holidays can differ from the federal ones, so a rule not tied to a federal date is given without a computed date.

When is the federal business extension due?

Corporations, S corporations, partnerships, multi-member LLCs, estates and trusts extend their federal return with Form 7004, filed by the return's original due date. The extension is automatic: no reason is needed and the IRS doesn't approve it. We e-file it for a flat $9.95. These are the 2027 dates for calendar-year 2026 returns:

Federal extension deadlines for calendar-year 2026 returns
ReturnFile the extension byExtended to
Form 1065 Partnerships & multi-member LLCs, Form 70046 months
Form 1120-S S corporations (and LLCs taxed as S corps), Form 70046 months
Form 1120 C corporations (and LLCs taxed as C corps), Form 70046 months
Form 1041 Estates & trusts, Form 70045½ months
Form 990, 990-EZ, 990-PF Tax-exempt organizations & private foundations, Form 8868May 15, 2027 is a Saturday6 months

Federal dates follow the IRS rule: a deadline on a weekend or legal holiday moves to the next business day. A fiscal-year business counts from its own year-end; see the fiscal-year deadline guide.

Tax-exempt organizations extend the 990 series with Form 8868, not Form 7004. Each return needs its own extension, so extending a business return does not extend its owners' personal returns.

Does an extension give more time to pay?

No. A federal extension moves the filing deadline only: tax owed is due by the original due date, and the IRS charges interest and the late-payment penalty on anything paid after it. Montana's instructions say the same for its returns: a Montana extension doesn't move the payment deadline. More in does an extension give you more time to pay?

Where are Montana's forms and instructions?

On the Montana Department of Revenue website, which has the current forms, instructions and online services. The rules on this page are summarized from the sources below. We e-file the federal extension; the Montana return and any Montana extension request go to the state.

Montana extension FAQ

Does Montana accept the federal business tax extension?

Montana extends the return automatically, with no extension request and no federal extension needed. The extension is 6 months.

When is the Montana Form CIT due?

The 15th day of the 5th month after the tax year ends (May 15 for a calendar year).

Does a Montana extension give more time to pay?

No. The tax is due by the original due date, even with an extension. To pay with the extension: Montana Corporate Income Tax Payment Voucher, or electronic payment through the TransAction Portal (TAP).

Does a Montana business still need a federal extension?

Yes, to get more time for its federal return: Form 7004, filed by April 15, 2027 for a calendar-year corporation or March 15, 2027 for a partnership or S corporation. Montana's own extension is automatic.

Sources

Filing a federal business extension this season?

Filing for 2026 returns opens in January 2027, when the IRS begins accepting them. Leave your email and we'll send one message when it's live.

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