Montana LLC in 2026: The $35 Articles, the April 15 Annual Report and the Vehicle Registration Trap

A Montana LLC is cheap to form at $35, and for now cheap to keep: the Secretary of State has waived the annual report fee for reports filed by April 15 every year since 2024, and has announced the waiver for 2027. Montana also has no general sales tax, which is why Montana LLCs are marketed nationwide for registering cars and RVs, a use that can backfire on people who live elsewhere. This guide takes a first-time owner through each step: the name, the registered agent, the articles of organization, the annual report and its late fee, dissolution and reinstatement, taxes, the vehicle caution and a worked budget. Fees were checked against the Secretary of State's fee sheet and the Montana Code in October 2026.

Quick answer

To form a Montana LLC, file articles of organization with the Montana Secretary of State on biz.sosmt.gov and pay $35. Name a registered agent in Montana and list the members or managers. File the annual report between January 1 and April 15 each year from the year after you form: the on-time fee is waived through 2027, and a late report costs $35.

• Name must include "limited liability company", "limited company", LLC, L.L.C., LC or L.C.

• Series LLCs add $50 per series

• 140 days late on the report and the LLC can be dissolved

• Reinstatement: $35 plus $35 per missed year

• No general sales tax, but lodging carries 8%

What a Montana LLC is and who should form one

A Montana limited liability company is formed under the Montana Limited Liability Company Act, Title 35, Chapter 8 of the Montana Code Annotated. The Act dates from 1993 and has been amended since, and it remains the governing law in the 2025 edition of the code. Registered agents are governed by a separate law, the Montana Registered Agent Act in Chapter 7 of Title 35. Once the articles are filed, the LLC is a separate legal person: its debts and contracts are its own, and members are generally not personally liable for them, unless the articles say otherwise. Montana lets the articles state that one or more members will be liable for the company's debts, an unusual option most owners leave blank.

The Business Services Division of the Secretary of State in Helena keeps the register and runs the online filing portal at biz.sosmt.gov, where you file formations, annual reports and changes. Taxes are handled separately by the Montana Department of Revenue.

For federal tax, a one-owner LLC is a disregarded entity and a multi-owner LLC is a partnership unless it elects corporate treatment. Montana follows the federal classification for its income tax, so a single-member LLC's profit goes on the owner's Montana return and a multi-member LLC files a Montana partnership return.

An LLC suits most small Montana businesses: Bozeman and Missoula consultants and tech freelancers, outfitters and guides, Billings contractors, Flathead Valley short-term rental owners and ranch operations. You do not need to live in Montana or be a US citizen, and one person can form it alone. Montana also allows professional LLCs for licensed professions and series LLCs, which hold separate assets in separate series under one filing.

Montana LLC at a glance (2026)

$35

Articles of organization

Plus $50 per series

$0 (waived)

Annual report by April 15

Waiver announced through 2027

$35

Annual report after April 15

0%

General sales tax

Lodging taxed separately

Step 1: Choose and check the name

Under Montana Code 35-8-103, the name must contain "limited liability company" or "limited company", or the abbreviation "L.L.C.", "L.C.", "LLC" or "LC"; "limited" may be shortened to "Ltd." and "company" to "Co.". It cannot include identifiers suggesting another kind of business, such as "Inc.", and it must be distinguishable from other entities, assumed business names and marks on the Secretary of State's records. Search the business name search on biz.sosmt.gov before you commit, and test variations with our LLC name checker.

If you are not ready to file, a name reservation costs $10, and transferring or cancelling it is free. Most owners skip it and file the articles directly, since the articles cost only $35 and secure the name.

If the LLC will trade under a different name, register an assumed business name for $20. Montana's fee sheet also lists a renewal for assumed business names, so put the renewal date in your calendar when you register one.

Step 2: Appoint a registered agent

Every Montana LLC must keep a registered agent in the state to receive lawsuits and official notices. The articles give the agent information required by the Montana Registered Agent Act: either the name of a commercial registered agent listed with the Secretary of State, or the name and Montana street address of a noncommercial agent. You can be your own agent if you have a Montana address.

Changing the agent, or the agent's address, costs nothing: the fee sheet lists a statement of change of registered office or agent as "NO FEE". That matters, because under Montana Code 35-8-209 an LLC can be involuntarily dissolved if it fails for 60 days to appoint and maintain a registered agent, or fails for 60 days after a change to file the statement of change.

Owners outside Montana, including anyone forming a Montana LLC for a vehicle, must use a commercial agent, typically around $50 to $300 a year (an estimate based on national agent services' published prices, not an official figure). Vehicle-registration services often bundle the agent into a yearly package priced well above that range.

Step 3: File the articles of organization

Under Montana Code 35-8-202, the articles must set out the LLC's name, whether it is a term company and if so the term, the complete business mailing address of the principal office, the registered agent information, whether the LLC is managed by managers or reserved to the members, and the names and business mailing addresses of the managers (manager-managed) or the initial members (member-managed). Professional LLCs state the professional service, and series LLCs include each series' operating agreement and how liabilities are separated.

File online at biz.sosmt.gov and pay $35. If you need the LLC quickly, the fee sheet lists 24-hour processing for $20 and 1-hour processing for $100. The LLC exists once the Secretary of State files the articles, and the year it is formed determines when the first annual report is due.

Forming a Montana LLC online

1. 1

   Check the name

   Search on biz.sosmt.gov and add an LLC ending; reserve for $10 only if you need time.

2. 2

   Choose the registered agent

   A commercial agent by listed name, or an individual with a Montana street address.

3. 3

   Decide member- or manager-managed

   The articles list the members (member-managed) or the managers (manager-managed) with mailing addresses.

4. 4

   File and pay

   Submit the articles online for $35; add $20 or $100 for faster processing.

   Montana SOS fee sheet

Not an anonymous state. Because the articles must name the members or managers, and the annual report repeats them each year, a Montana LLC's people are on the public record. Owners who want less visibility usually choose manager management and name a manager, but someone is always listed. If privacy is your main goal, compare New Mexico, where the articles need not name members or managers.

Why filings get rejected. The common reasons are a name too close to an existing entity, a missing LLC ending, a registered agent without a Montana address, and member or manager details left out. Online filing flags most of these before you pay.

Step 4: EIN, operating agreement, bank account and tax accounts

EIN. Apply for an employer identification number from the IRS once the LLC exists. It costs Free ($0) and the online application issues it at the end of the session. Our EIN application guide walks through each screen.

Operating agreement. Montana does not ask you to file it (the fee sheet charges $15 if you choose to file an operating agreement or other statement), but every LLC should sign one covering ownership, profit shares, who can sign and what happens when a member leaves.

Bank account. Open an account in the LLC's exact legal name using the filed articles, the EIN letter and the operating agreement. Our guide on how to pay yourself from an LLC explains draws and salaries.

State tax accounts. With no general sales tax, many Montana LLCs register with the Department of Revenue only for withholding when they hire, or for lodging tax if they rent rooms or cabins. Montana's lodging facility sales and use tax totals 8% (a 4% use tax and a 4% sales tax), and resort communities add local resort taxes. If you sell into other states, read our economic nexus guide: a Montana seller may still have to collect other states' sales tax.

Licences. Forming the LLC is not a licence to operate. Regulated trades need a state licence from the relevant board, and some cities and counties license businesses; check with your city before you open. Our business licenses overview explains how licensing works across states.

Beneficial ownership. Since FinCEN's 2025 rule change, companies formed in the United States do not file beneficial ownership information reports (current position: Not required for US-formed companies).

The annual report: April 15, the fee waiver and the late fee

Every Montana LLC files an annual report. Montana Code 35-8-208 requires the first report between January 1 and April 15 of the year after the LLC is formed, and each later report between January 1 and April 15. Unlike states that use your formation month, Montana has one statewide deadline, so an LLC formed in January and one formed in December of the same year both file their first report by April 15 the following year.

The report confirms the LLC's name and jurisdiction, the registered agent information, the principal office mailing address, and whether it is managed by managers or members, with their names and business mailing addresses. A member or authorised agent signs it. If something is missing, the Secretary of State returns it for correction.

The fee waiver. Secretary of State Christi Jacobsen waived the annual report filing fee for businesses filing between January 1 and April 15 in 2024, 2025 and 2026, and has announced the waiver for 2027. Her office describes it as a one-time waiver renewed year by year, so it can end; before relying on it after 2027, check the fee sheet. The fee sheet currently lists "Annual Report Prior To April 15th: WAIVED".

The late fee. A report filed after April 15 costs $35, with no waiver. Many older guides describe a $20 fee plus a $15 late penalty; the fee sheet simply lists $35 for a late LLC report.

A Montana LLC formed in August 2026

Day 1

Articles of organization filed ($35)

January 1 next year

Annual report window opens

April 15 next year

First annual report due (fee waived while the waiver lasts)

From April 16

Late report costs $35

About 140 days after the deadline

LLC can be involuntarily dissolved

Involuntary dissolution. Montana Code 35-8-209 lets the Secretary of State dissolve an LLC that has failed for 140 days to file its annual report, failed to pay required fees, or gone 60 days without a registered agent. Counting from April 15, 140 days runs to the start of September.

Reinstatement. A dissolved LLC can be reinstated through the portal. The fee sheet sets reinstatement at $35 plus $35 for each year of delinquent annual reports. An LLC that missed one year pays $70; one that missed three years pays $140. The fee sheet also lists an application for reviver at $15.

Montana LLCs and vehicle registration: read this first

Montana has no general sales tax, and its vehicle registration costs can be lower than in many states, so companies across the country sell packages to form a Montana LLC that owns and registers a car, truck, motorcycle or RV. The LLC filing itself is ordinary, and for a vehicle genuinely kept and used in Montana there is nothing wrong with it. The risk sits with buyers who live in another state and keep the vehicle at home.

What home states say. Most states tax vehicles that are used, stored or garaged there, whoever the registered owner is. California, for example, applies use tax to vehicles bought outside the state for use in California and requires the buyer to report it to the California Department of Tax and Fee Administration. States also generally require residents to register vehicles they keep at home. A Montana LLC does not change where the vehicle is actually used.

Enforcement is increasing. According to a March 2026 summary by the accounting firm Katz, Sapper & Miller, California has opened hundreds of investigations using data analytics and licence plate readers; Illinois has legislated to look through LLC structures and hold residents liable; Indiana and Utah have added enforcement powers; and Utah's penalties can reach 100% of the tax due plus interest. Those are secondary-source reports, but the direction is clear.

What it can cost. If your home state decides the vehicle is really based there, you can owe the original sales or use tax, registration fees, penalties and interest, which together can exceed what you saved. Some states treat deliberate evasion as a crime.

If you go ahead. Get written advice on your own state's rules first. If the vehicle will genuinely live in Montana, for example at a second home there, keep evidence of where it is garaged and used, and keep the LLC current with its agent and annual reports.

Foreign LLCs, amendments and certificates

Registering an out-of-state LLC. An LLC formed elsewhere that transacts business in Montana obtains a certificate of authority for $70, plus $50 for each series, and files the same April 15 annual report.

Amendments. Articles of amendment cost $15, as do restated articles and corrections. Agent and registered office changes are free.

Certificates. A certificate of existence costs $5. Banks and landlords sometimes ask for one; see our certificate of good standing guide.

Closing down. Articles of termination have no fee. File final tax returns with the Department of Revenue as well.

What it costs: a worked first-year budget

The table shows three realistic Montana LLCs. State fees come from the Secretary of State's fee sheet; the registered agent line is a market estimate; city licences are left out because they vary.

What the table leaves out. Insurance, an accountant, outfitter licensing for the Missoula business, and lodging and resort taxes for the Whitefish cabin all sit on top.

Compared with neighbours. Idaho charges $100 to form with a free annual report, and Wyoming charges $100 to form plus a yearly license tax. While the waiver lasts, a Montana LLC that files on time pays $35 in total.

Worked examples

A Bozeman software freelancer. Priya files "Gallatin Code LLC" online in August, names herself as registered agent and member, and gets her EIN the same day. She sells software services to clients in other states, so she has no Montana sales tax to collect. She files her first annual report on January 5 next year, free under the waiver, and repeats it each January.

A Missoula outfitter run by two partners. Jake and Rosa pay $20 for 24-hour processing so they can book their first trips, register "Blackfoot River Guides" as an assumed business name for $20, and set up withholding for seasonal guides. They forget the April 15 report in their second year, and pay the $35 late fee when they file in May, well inside the 140 days.

A Washington owner with a Whitefish cabin. Ellen lives in Spokane and owns a rental cabin near Whitefish through a Montana LLC with a commercial agent. She registers with the Department of Revenue for the 8% lodging tax checks whether Whitefish's local resort tax applies at the cabin's address, and files a Montana nonresident return for the rental profit.

Montana LLC launch checklist

0/8

• Name searched on biz.sosmt.gov; LLC ending included
• Registered agent with a Montana address or commercial agent
• Members or managers listed; articles filed online
• EIN issued and operating agreement signed
• Business bank account opened in the LLC's legal name
• Department of Revenue accounts for withholding or lodging tax, if needed
• City or state licence checked for your activity
• Calendar reminder for January: annual report window opens, due April 15

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Common mistakes and how to fix them

Assuming the waiver is permanent. It has been renewed each year since 2024 and announced for 2027. Check the fee sheet each January.

Filing late by habit. The on-time report is free and a late one costs $35. Set a reminder for early January.

Expecting anonymity. Montana's articles and annual reports list members or managers. Use manager management if you prefer fewer names on the record.

Using a Montana LLC for a vehicle kept elsewhere. Your home state's use tax and registration rules likely still apply, and enforcement is rising.

Paying look-alike mailers. File only at biz.sosmt.gov.

Official links

• Montana Secretary of State — business fee sheet$35 articles, $35 late report
• Montana Secretary of State — business servicesFile at biz.sosmt.gov
• MCA 35-8-208 — annual reportJanuary 1 to April 15
• MCA 35-8-209 — administrative dissolution140 days late
• IRS — Apply for an EINFree

What to do next

Check your name with our LLC name checker, file the articles at biz.sosmt.gov and get your EIN. Put January 1 and April 15 in your calendar for the annual report. If you sell beyond Montana, read our economic nexus guide, and if you are still choosing a structure, see our LLC registration guide and LLC vs sole proprietorship.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

How much does it cost to form an LLC in Montana?

The Secretary of State charges $35 to file articles of organization online, plus $50 for each series in a series LLC. A name reservation is $10 and the EIN is Free ($0). Optional 24-hour processing costs $20 and 1-hour processing $100. The yearly annual report is free if filed by April 15 while the fee waiver lasts.

When is the Montana LLC annual report due?

Between January 1 and April 15 every year, starting the year after the LLC is formed. Montana Code 35-8-208 sets the window. An LLC formed at any point in 2026 files its first report between January 1 and April 15 next year. You file online through the Secretary of State's business portal at biz.sosmt.gov.

What is the Montana annual report fee and late fee?

Secretary of State Christi Jacobsen has waived the on-time fee for reports filed between January 1 and April 15 each year from 2024, and has announced the waiver for 2027 too. A report filed after April 15 costs $35 on the Secretary of State's fee sheet. If the report is 140 days late, the LLC can be involuntarily dissolved.

How do I reinstate a dissolved Montana LLC?

File for reinstatement through the Secretary of State's portal. The fee sheet sets it at $35 plus $35 for each year of delinquent annual reports, and you file the missing reports as part of the process. A one-year lapse therefore costs $70 to fix, against nothing to file on time.

Does Montana have sales tax?

Montana has no general statewide sales tax, so an LLC selling goods in Montana does not collect state sales tax. There are exceptions: lodging carries an 8% lodging facility sales and use tax, some resort towns levy local resort taxes, and Montana sellers shipping into other states may have to collect those states' taxes.

Can I use a Montana LLC to register my car or RV and avoid sales tax?

Forming the LLC and registering the vehicle in Montana is legal for Montanans and for vehicles genuinely based in Montana. For someone who lives elsewhere and keeps the vehicle at home, most home states say their use tax and registration rules still apply. States including California, Illinois and Utah have stepped up enforcement, and back tax, penalties and interest can exceed the savings.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 12 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Business Fee Sheet — Montana Secretary of State · accessed 12 October 2026
2. 2.Secretary Christi Jacobsen continues Montana business support by waiving fees once again — Montana Secretary of State · accessed 12 October 2026
3. 3.Secretary Christi Jacobsen alerting Montanans of deceptive business solicitations — Montana Secretary of State · accessed 12 October 2026
4. 4.Montana Code Annotated 2025, Title 35 Chapter 8 (Montana Limited Liability Company Act): 35-8-202, 35-8-208, 35-8-209 — Montana Legislature · accessed 12 October 2026
5. 5.Lodging Facility Sales and Use Tax Guide (rev. December 2022) — Montana Department of Revenue · accessed 12 October 2026
6. 6.Memorandum: Revenue Impact of Statewide and Local Option Sales Taxes (January 15, 2016) — Montana Department of Revenue · accessed 12 October 2026
7. 7.Vehicles, Vessels and Aircraft — California Department of Tax and Fee Administration · accessed 12 October 2026
8. 8.The "Montana Loophole" Under Fire: What Vehicle Owners Need To Know (March 30, 2026) — Katz, Sapper & Miller · accessed 12 October 2026
9. 9.Get an employer identification number — IRS · accessed 12 October 2026