Dissolving a company in Montana
The state-level facts for closing an LLC or corporation in Montana: the dissolution filing, its fee, whether tax clearance comes first, and the tax obligations that keep accruing until the filing is accepted. Every fact links to the official government source it was read from.
Montana LLC
- Dissolution filing
- Articles of Termination — filed with the Montana Secretary of State, Business Services Division. (official source)
- Filing fee
- $0 (official source)
- Tax clearance before filing
- Not required before the dissolution filing. (official source)
- Annual report
- Annual report is currently fee-waived when filed before April 15; filing after April 15 costs $35. Bring reports current before terminating; the obligation ends when termination is filed. (official source)
- Final state return
- File a final Montana income tax return for the business (pass-through LLCs report via member or pass-through returns) with the Montana Department of Revenue; settle balances via the TransAction Portal (TAP). (official source)
Worth knowing
- Montana charges no filing fee for Articles of Termination or a foreign Certificate of Withdrawal (Secretary of State fee schedule lists both as NO FEE).
- A foreign LLC withdrawing must attach a Department of Revenue Tax Certificate confirming all Title 15 taxes are paid (MCA 35-8-1010); the certificate is free via TAP and expires 6 months after issuance.
- Montana has no general state sales tax.
- The annual report fee is waived when filed before April 15; after April 15 it is $35.
- Montana Secretary of State filings are made through the online Business Filing Portal (biz.sosmt.gov); paper filing is not the standard channel.
Montana corporation
- Dissolution filing
- Articles of Dissolution — filed with the Montana Secretary of State, Business Services Division. (official source)
- Filing fee
- $0 (official source)
- Tax clearance before filing
- Not required before the dissolution filing. (official source)
- Annual report
- Annual report is currently fee-waived when filed before April 15; filing after April 15 costs $35. Bring reports current before dissolving; the obligation ends when dissolution is filed. (official source)
- Final state return
- File a final Montana Corporate Income Tax return with the Montana Department of Revenue; settle balances via the TransAction Portal (TAP). (official source)
Worth knowing
- Montana charges no filing fee for Articles of Dissolution or a foreign Certificate of Withdrawal (Secretary of State fee schedule lists both as NO FEE).
- A withdrawing foreign corporation must attach a Department of Revenue Tax Certificate confirming all Title 15 taxes are paid (MCA 35-14-1507); the certificate is free via TAP and expires 6 months after issuance.
- Montana has no general state sales tax.
- The annual report fee is waived when filed before April 15; after April 15 it is $35.
- Montana Secretary of State filings are made through the online Business Filing Portal (biz.sosmt.gov); paper filing is not the standard channel.
Closing a company is more than the state filing — payroll accounts, sales-tax permits, franchise-tax finals, federal returns, and creditor notices all have their own order and deadlines. A Winddown runbook sequences all of it for your specific company, with drafted consents and creditor notices included.
Sourced from the official pages linked above; facts we could not verify against an official source are shown as links rather than numbers. Requirements and fees change — the linked pages are authoritative. General information, not legal or tax advice.