Montana Fiduciary — Estate and Trust Guidance

# Montana Estate and Trust Tax Rates

Fiduciaries must file and pay income tax on behalf of an estate or trust.

Estate and Trust Tax Rates

2025 Tax Rates

Ordinary Income Tax Rates

Ordinary Income Tax Rates

Ordinary Income Tax Rates

Taxable Income (without long-term capital gains)

But Less Than

Tax Rate

Less

$0

$21,100

4.7%

$0

$21,100 or more

-

5.9%

$253

Long-Term Capital Gains Tax Rates

Long-Term Capital Gains Tax Rates

Long-Term Capital Gains Tax Rates

Net Long-Term Capital Gains Above

But Less Than

Tax Rate

$0

$21,100 minus ordinary income

3.0%

$21,100 minus ordinary income

-

4.1%

If ordinary income exceeds $21,100

-

4.1%

2024 Tax Rates

Ordinary Income Tax Rates

Ordinary Income Tax Rates

Ordinary Income Tax Rates

Taxable Income (without long-term capital gains)

But Less Than

Tax Rate

Less

$0

$20,500

4.7%

$0

$20,500 or more

-

5.9%

$246

Long-Term Capital Gains Tax Rates

Long-Term Capital Gains Tax Rates

Long-Term Capital Gains Tax Rates

Net Long-Term Capital Gains Above

But Less Than

Tax Rate

$0

$20,500 minus ordinary income

3.0%

$20,500 minus ordinary income

-

4.1%

If ordinary income exceeds $20,500

-

4.1%

Due Dates

Calendar Year: April 15

Fiscal Year: The 15th Day of the 4th month following the tax year end

Example: If your fiscal year ends on June 30, your payment is due on October 15.

If a due date falls on a weekend or holiday, it is due on the next business day.

Estimated Payments

A fiduciary makes estimated payments if it the estate or trust expects to owe at least $500 in the current tax year or owed at least $500 in the previous tax year.

Estimated payments are due on the 15th of the month following the end of the calendar quarter:

Estimated Payment Due Dates

Estimated Payment Due Dates

Quarter

Due Date

First Quarter

April 15

Second Quarter

June 15

Third Quarter

September 15

Fourth Quarter

January 15 (of the following year)

Note: Payments made with an extension do not count as estimated payments and are subject to penalties and interest .

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Estimated Payment Amounts

An estate or trust's estimated payments must be whichever is smaller between

90% of the current year's total tax liability, or

100% of the previous year's total tax liability

If an estate or trust's estimated payments do not meet the requirements, the tax will be subject to penalties and interest .

Filing and Payment Options

Report annually using the Montana Income Tax Return for Estates and Trusts (Form FID-3) .

Filing options include:

E-file with an approved software

Mail Form FID-3 to the address listed on the form.

Payment options include:

TransAction Portal (TAP)

ACH Credit Payments

Send a check along with your Montana Estate or Trust Tax Payment Voucher - Form FID (PDF) .