Montana LLC Annual Requirements and Ongoing Compliance

The single most important ongoing requirement for a Montana LLC is the annual report. Every LLC registered in Montana files one each year with the Secretary of State, and it is the filing that keeps your company in active, good standing.

What the annual report is

The report is a confirmation, not a financial statement. It updates or verifies the state's record of your registered agent, your principal and mailing addresses, and your management information. You are not reporting revenue, profit, expenses, or anything about your finances. It is a short, routine filing designed to keep the state's contact and status information for your LLC accurate.

When it is due

Section 35-8-208 sets a filing window of January 1 through April 15 each year. The deadline is fixed, so it does not float with your formation date. Your first report is due in the window of the year after the calendar year you organized, so an LLC formed any time in 2026, whether in February or December, files its first report between January 1 and April 15, 2027.

How to file

The annual report is filed online through the Secretary of State's business portal at biz.sosmt.gov. Search for your business, choose "File Annual Report," review the information, check the declarations, and file online. You only need to log in if you're changing information on the record. Because Montana's system is entirely online, there is no paper form to mail.

The current fee waiver

The Secretary of State waived the annual report fee for reports filed between January 1 and April 15, 2026, and has announced the same waiver for reports filed in that window in 2027. That means if you file on time in those years, the report itself is free; the standard on-time fee on the state's fee sheet is $20. The waiver only applies to on-time filers. A report filed after April 15 costs $35.

The annual report is the headline obligation, but a Montana LLC in good standing also has to keep a few other things current between reports. None of these are burdensome; they just require attention when something changes.

Maintaining a valid registered agent

Your LLC must have a registered agent at all times, not just at formation: a listed commercial agent, or a noncommercial agent with an actual Montana street address or rural route box number who has consented to serve. If your agent moves, resigns, or you decide to switch, file a statement of change with the Secretary of State promptly; it carries no fee. The annual report can also update the agent. An LLC whose registered agent information is stale or invalid is technically out of compliance even if the annual report is filed on time.

Updating addresses and management

If your principal or mailing address changes, or your management structure shifts (say you move from member-managed to manager-managed), update the state's records. The annual report is the natural place to catch these, but if a change happens mid-year and matters for service or notices, do not wait: update it when it happens.

Keeping internal records

Montana does not require you to file your operating agreement, but you should keep it current internally along with records of membership, capital contributions, and major decisions. Good internal records reinforce the separation between you and the company, which is exactly what protects your liability shield if it is ever challenged.

Beyond the Secretary of State filings, a Montana LLC has tax and licensing obligations that run on their own calendars. These are separate from the annual report and easy to forget precisely because they are handled by different agencies.

Federal and state income tax

How your LLC is taxed depends on its structure and any election. A single-member LLC reports on the owner's Schedule C; a multi-member LLC files Form 1065 and issues K-1s; an LLC that elected S-corporation treatment files Form 1120-S. Montana has an individual income tax, and for a standard pass-through LLC the income flows to the members' personal Montana returns. There is no separate LLC franchise tax for a typical pass-through LLC. Deadlines follow the federal and state tax calendars, not April 15.

Sales and other state taxes

Montana famously has no general statewide sales tax, which simplifies things for many businesses. Depending on your industry, however, you may have other Montana Department of Revenue obligations (withholding if you have employees, or specific taxes tied to particular activities). Check with the Department of Revenue for what applies to your business.

Licenses and permits

Montana does not issue a single statewide general business license. Instead, licensing is industry-specific: many trades and professions are regulated by state boards, and some cities and counties require local business registrations or permits. These have their own renewal cycles and are entirely separate from your Secretary of State compliance.

Montana's compliance is forgiving in cost but firm in consequence. Understanding what happens when you fall behind is the best motivation to stay current.

Late annual report

Miss April 15 and the annual report costs $35, even in years when the on-time fee is waived. The report is still due; the waiver simply does not extend to late filers. Filing as soon as you realize you missed it limits the damage.

Default and involuntary dissolution

Montana's statute spells out the timeline. An LLC that has failed for 140 days to file its annual report is in default under section 35-8-209. By September 1 each year, the Secretary of State lists the LLCs in default and sends them notice. If an LLC doesn't cure the default within 90 days, it's involuntarily dissolved under section 35-8-914, and from then on it may carry on business only to wind up its affairs. Contracts, bank relationships, and licenses tied to the entity can all be disrupted.

Reinstatement

A dissolved LLC can apply for reinstatement within five years. The application goes in with every unfiled annual report and, unless the LLC is a single-member company not taxed as a corporation, a tax certificate from the Department of Revenue. The fee is $35 plus $35 for each year of delinquent annual reports. Reinstatement is possible but more expensive and more disruptive than simply filing on time.

How Mainstay Filing keeps you compliant

We file your annual report for you each year inside the January 1 to April 15 window, so a missed reminder never quietly turns into a penalty or dissolution. As your registered agent, we keep a compliant Montana address on the public record and digitize and upload state notices promptly, so compliance mail actually reaches you. The goal is a Montana LLC that stays in good standing year after year without you having to watch the calendar.