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Montana Annual Report: Due Date, Fee & Late Penalty

Last verified: 2026-10-04 against the Montana Secretary of State, Business Services Division and other official sources listed below

Short answer: Montana LLCs file the Annual Report each year (between January 1 and April 15 each year (MCA 35-8-208); fee Free). Corporations: between January 1 and April 15 each year (MCA 35-14-1621), fee Free.

Montana annual report due date calculator

Pick the entity type and formation date to get your exact next due dates, fee and late penalty.

Montana · LLC

Annual Report: Between January 1 and April 15 each year (MCA 35-8-208)

State fee
Free
If you file late
$35 fee for reports filed after April 15 (vs $0 waived / $20 base fee if on time)

Verified 2026-10-04 against 6 official sources: [1] help.sosmt.gov [2] sosmt.gov [3] archive.legmt.gov [4] archive.legmt.gov [5] archive.legmt.gov [6] sosmt.gov

Montana LLC: Annual Report

Due
Between January 1 and April 15 each year (MCA 35-8-208)
How often
Every year
First report
Between January 1 and April 15 of the year following the calendar year in which the LLC was organized
Filing window
January 1 - April 15
State fee
Free — Fee WAIVED for reports filed January 1 - April 15 (waived every year 2024-2027; 2027 waiver announced by the SOS). Without the waiver the administrative-rule fee is $20 if filed by April 15. After April 15 the fee is $35
Late fee
$35 fee for reports filed after April 15 (vs $0 waived / $20 base fee if on time)
Grace period
Reports are still accepted after April 15 for $35; involuntary dissolution only if the LLC fails for 140 days to file (MCA 35-8-209). SOS: domestic entities must file by December 1
Dissolution
The SOS may involuntarily dissolve an LLC that has failed for 140 days to file its annual report (MCA 35-8-209); SOS help center says domestic entities must file by December 1 (foreign by November 1)
Reinstatement
Reinstatement within 5 years after dissolution (MCA 35-8-912): $35 plus $35 for each year of delinquent annual reports

Sources: [1] help.sosmt.gov · [2] sosmt.gov · [3] archive.legmt.gov · [4] archive.legmt.gov · [5] archive.legmt.gov · [6] sosmt.gov

Montana corporation: Annual Report

Due
Between January 1 and April 15 each year (MCA 35-14-1621)
How often
Every year
First report
Between January 1 and April 15 of the year following the calendar year of incorporation
Filing window
January 1 - April 15
State fee
Free — Fee WAIVED for reports filed January 1 - April 15 (2024-2027). Base fee when not waived: $20 by April 15. After April 15: $35. No franchise tax
Late fee
$35 fee for reports filed after April 15
Grace period
Ground for dissolution arises only if the report is not delivered within 120 days after it is due (MCA 35-14-1420); then a 90-day notice period
Dissolution
If the annual report is not delivered within 120 days after April 15, the SOS lists the corporation by September 1 and serves notice; unless corrected within 90 days the corporation is administratively dissolved (MCA 35-14-1420, 35-14-1421) - in practice, domestic corporations must file by December 1
Reinstatement
Reinstatement: $30 filing fee plus $35 for each year of delinquent annual reports

Sources: [1] help.sosmt.gov · [2] sosmt.gov · [3] archive.legmt.gov · [4] archive.legmt.gov · [5] archive.legmt.gov

Montana nonprofit corporation: Annual Report

Due
Between January 1 and April 15 each year
How often
Every year
First report
January 1 - April 15 of the year after incorporation
Filing window
January 1 - April 15
State fee
Free — Annual report fee waived through April 15 (2024-2027); $35 after April 15 (single annual-report fee line covers corporations, profit and nonprofit)
Late fee
$35 after April 15
Dissolution
Domestic entities must file by December 1 or face involuntary dissolution (SOS help center)
Reinstatement
Reinstatement: $10 filing fee plus $35 for each year of delinquent annual reports

Sources: [1] help.sosmt.gov · [2] sosmt.gov

Foreign (out-of-state) LLCs and corporations registered in Montana

  • LLC: Foreign LLCs file the same January 1 - April 15 annual report (same waiver / $35 late fee) but must file by November 1 to avoid revocation
  • Corporation: Foreign corporations: same April 15 report and fees; must file by November 1 to avoid revocation

Good to know

  • Montana's annual report fee has been waived for on-time filers (Jan 1 - Apr 15) every year since 2024, and the SOS has announced the waiver for 2027. Late filers still pay $35.
  • Single statewide deadline: April 15 for LLCs, corporations and nonprofits.
  • SOS warns of a private '2027 - Annual Report Instruction Form' solicitation that is not an official notice.

Montana annual report FAQ

When is the Montana LLC annual report due?

Annual Report: Between January 1 and April 15 each year (MCA 35-8-208). First report: Between January 1 and April 15 of the year following the calendar year in which the LLC was organized. Use the calculator on this page with your formation date to get the exact date.

How much is the Montana annual report fee?

LLC: Free (Fee WAIVED for reports filed January 1 - April 15 (waived every year 2024-2027; 2027 waiver announced by the SOS). Without the waiver the administrative-rule fee is $20 if filed by April 15. After April 15 the fee is $35). Corporation: Free (Fee WAIVED for reports filed January 1 - April 15 (2024-2027). Base fee when not waived: $20 by April 15. After April 15: $35. No franchise tax). Nonprofit corporation: Free. These are state fees; portal or card fees may apply.

What happens if I file my Montana annual report late?

LLCs: $35 fee for reports filed after April 15 (vs $0 waived / $20 base fee if on time). The SOS may involuntarily dissolve an LLC that has failed for 140 days to file its annual report (MCA 35-8-209); SOS help center says domestic entities must file by December 1 (foreign by November 1). Corporations: $35 fee for reports filed after April 15.

Where do I file the Montana annual report?

With the Montana Secretary of State, Business Services Division, online at biz.sosmt.gov/.

Related

Annual reports in other states

General information, not legal advice. Confirm current fees and deadlines with the Montana Secretary of State, Business Services Division before filing.