Montana LLC Filing Fees and Requirements

Filing fee: $35 (Articles of Organization); $50 per series member for series LLCs

Processing time: [PROCESSING_TIME] — online filing only; paper filings not accepted

State agency: Montana Secretary of State (sosmt.gov)

Annual report due: April 15 each year; $20 filing fee; $15 late fee after 5:00 PM MT on April 15

State tax rate: No state-level LLC franchise tax; Montana has no sales tax

Forming an LLC in Montana requires filing Articles of Organization with the Montana Secretary of State and paying a $35 state filing fee. After formation, you'll need to file an annual report by April 15 each year for $20. Montana has no state sales tax and no LLC franchise tax, which keeps ongoing costs lower than many other states.

• Articles of Organization filing fee: $35 (one-time, at formation)
• Series LLC additional fee: $50 per series member named in the filing
• Annual report fee: $20, due by April 15 each year
• Late annual report fee: $15 added after 5:00 PM MT on April 15
• Reinstatement fee: $35, plus $35 per delinquent annual report
• Registered agent: required — must have a physical Montana street address
• No state sales tax and no LLC franchise tax in Montana

Articles of Organization

To form a domestic LLC in Montana, you file Articles of Organization with the Montana Secretary of State through the state's online business filing portal. The state filing fee is $35, paid at the time of submission. Montana does not accept paper filings — everything goes through the online system at biz.sosmt.gov.

Your Articles of Organization filing needs to include your LLC's legal name with a required designator ("LLC," "L.L.C.," "Limited Liability Company," or "Limited Company"), your registered agent's name and Montana street address, and the organizer's signature. The $35 fee is a one-time charge — it's separate from the annual report fee you'll pay each year after formation.

If you're forming a series LLC, Montana charges an additional $50 for each series member named in the Articles of Organization, on top of the $35 base fee.

Registered agent requirement

Every Montana LLC must appoint and continuously maintain a registered agent with a physical street address in Montana. A P.O. Box alone doesn't satisfy this requirement. The registered agent must be available during normal business hours to accept legal documents and official state notices on behalf of your LLC.

You can serve as your own registered agent if you have a Montana street address, or you can appoint a registered agent service. The registered agent's name and address must appear in your Articles of Organization at the time of filing.

LLC naming rules

Your Montana LLC name must include a required designator — "Limited Liability Company," "Limited Company," "LLC," "L.L.C.," "LC," or "L.C." The name must also be distinguishable from every other business entity already on file with the Montana Secretary of State.

Before filing, search the Secretary of State's business database at sosmt.gov to check that your name is available. Your name can't include corporate designators like "Inc.," "Corp.," or "LP" — those would make your LLC look like a different entity type. If your preferred name is taken, you can reserve a name for a fee while you prepare your filing.

Annual report requirements

Montana LLCs must file an annual report with the Montana Secretary of State each year to stay in good standing. The filing fee is $20, and the deadline is April 15. Annual reports must be filed online — paper filings aren't accepted.

If you file after 5:00 PM MT on April 15, a $15 late fee is added to the standard $20 fee. Missing the annual report deadline long enough can result in administrative dissolution — and reinstating a dissolved LLC means filing all delinquent annual reports at $35 each, plus a $35 reinstatement fee. Staying current on the $20 annual report is the far cheaper path.

Employer Identification Number

An Employer Identification Number (EIN) is a federal tax ID issued by the IRS. Most Montana LLCs need one — you'll use it to open a business bank account, file federal taxes, and hire employees. Single-member LLCs with no employees can sometimes use a Social Security number instead, but an EIN keeps your personal number off business documents.

Applying for an EIN is free and done directly through the IRS at irs.gov/ein. There's no state fee for this step. A tax professional can help you figure out whether your LLC structure requires an EIN or if other federal tax elections apply to your situation.

Foreign LLC registration

If your LLC was formed in another state but you want to do business in Montana, you need to register as a foreign LLC with the Montana Secretary of State. This is called a Certificate of Authority filing. The registration fee is separate from your home state's formation fee.

Foreign LLCs registered in Montana are subject to the same annual report requirement as domestic LLCs — $20 due by April 15 each year. You'll also need to appoint a registered agent with a physical Montana street address.

Operating agreement

Montana does not require LLCs to have an operating agreement, and you don't file one with the state. That said, having one in place is worth doing — it documents how your LLC is owned, how decisions get made, and how profits are distributed. Without one, Montana's default LLC statutes govern those questions, which may not reflect what you actually want.

For multi-member LLCs especially, an operating agreement reduces the chance of disputes down the road. A legal professional can help you draft one that fits your specific ownership structure.

Business licenses and permits

Montana doesn't have a single statewide general business license, but your LLC may need specific licenses or permits depending on your industry, location, and the type of work you do. Requirements vary by city, county, and the state agencies that regulate your field.

Common examples include professional licenses for regulated industries (contractors, healthcare, real estate), local business permits from your city or county, and federal licenses for certain activities like selling alcohol or firearms. Check with your local government and any relevant state licensing boards to figure out what applies to your business.