How Much Are Estate & Inheritance Taxes in Montana?
Montana levies no estate or inheritance taxMont. Code Ann. § 72-16-905 (estate tax = maximum federal state death tax credit — a pickup tax that computes to $0 for deaths after 12/31/2004, IRC § 2011 credit repealed by EGTRRA 2001; part 9 still codified); Mont. Code Ann. Title 72, ch. 16, pts. 1, 3, 4, 7, 8 (inheritance tax) repealed eff. Jan. 1, 2001 (I-145, Nov. 2000)Verified Sep 15, 2026View source; only the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
No. Montana imposes no state estate tax and no inheritance taxMont. Code Ann. § 72-16-905 (estate tax = maximum federal state death tax credit — a pickup tax that computes to $0 for deaths after 12/31/2004, IRC § 2011 credit repealed by EGTRRA 2001; part 9 still codified); Mont. Code Ann. Title 72, ch. 16, pts. 1, 3, 4, 7, 8 (inheritance tax) repealed eff. Jan. 1, 2001 (I-145, Nov. 2000)Verified Sep 15, 2026View source. Only the federal estate tax applies, on an estate above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source, an exemption the One Big Beautiful Bill Act (P.L. 119-21 §70106) set permanently from 2026 and indexes for inflation.
Not on the inheritance itself: Montana taxes neither the estate nor the beneficiaryMont. Code Ann. § 72-16-905 (estate tax = maximum federal state death tax credit — a pickup tax that computes to $0 for deaths after 12/31/2004, IRC § 2011 credit repealed by EGTRRA 2001; part 9 still codified); Mont. Code Ann. Title 72, ch. 16, pts. 1, 3, 4, 7, 8 (inheritance tax) repealed eff. Jan. 1, 2001 (I-145, Nov. 2000)Verified Sep 15, 2026View source, and the IRS does not treat an inheritance as income. What an heir can owe is income tax on withdrawals from an inherited retirement account, and capital gains on a later sale of inherited property, where the basis is reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source and the gain faces the state's preferential capital gains ratesMont. Code Ann. § 15-30-2103(2)(c)-(d) (Temporary; terminates Dec. 31, 2026)Verified Sep 20, 2026View source.
The federal estate tax exemption is $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source per person, with a top rate of 40%26 USC 2001(c)Verified Sep 15, 2026View source. A married couple can shield26 USC 2010(c)(5)Verified Sep 15, 2026View source $30,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source by electing portability of the first spouse's unused exemption on a timely estate tax return. The One Big Beautiful Bill Act (P.L. 119-21 §70106) set the exemption permanently from 2026, indexed for inflation.
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Inheritance
Inheriting assets brings responsibility. How to manage, protect, and plan for inherited wealth — including tax implications and trust options.
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Death of a Parent
A step-by-step guide to what happens after a parent dies: the documents to find, the certificates to order, and whether probate is even required.
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Loss of a Spouse
What a surviving spouse needs to do: death certificates, survivor benefits, whether probate is even required, and the tax election that expires.
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Named as Executor
What an executor actually does: getting appointed, notifying creditors, paying debts and taxes, and where personal liability starts.
Learn moreForms for Planning and Settling an Estate in Montana
Free Montana forms for planning an estate or settling one: a will, trust, powers of attorney, TOD deed, and the probate forms an executor files.
Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
Petition for Probate and Letters
In Montana, the petition asks the District Court to appoint the personal representative, whose authority is proved by Letters Testamentary or Letters of Administration; an informal (registrar) track is availableMCA § 72-3-201Verified Sep 8, 2026View source.
Notice to Creditors
In Montana, the notice to creditors is published for 3MCA §§ 72-3-801, 72-3-803, 72-3-804, 72-3-805, 72-3-807Verified Oct 18, 2026View source weeks in a local newspaper, and creditors have 4 monthsMCA §§ 72-3-801, 72-3-803Verified Sep 8, 2026View source from first publication to present claims.
Small Estate Affidavit
In Montana, the Collection of Personal Property by AffidavitMCA § 72-3-1101Verified Sep 8, 2026View source covers estates valued at $100,000MCA § 72-3-1101Verified Sep 8, 2026View source or less, 30 daysMCA § 72-3-1101Verified Sep 8, 2026View source after death, presented directly to the bank or other holder, not filed with a court.
Estate Inventory
In Montana, the personal representative files the estate inventory within 270 daysMCA §§ 72-3-607, 72-3-609Verified Sep 15, 2026View source of appointment.
Estate Closing
In Montana, the personal representative is discharged automatically once the statutory period runsMCA § 72-3-1004(2), 72-3-1011Verified Sep 15, 2026View source, and a final accounting is required unless it is waived.
Letter of Instruction
Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.
Last Will and Testament
In Montana, a will is signed before 2MCA § 72-2-522Verified Oct 18, 2026View source witnesses, and a self-proving affidavit signed with it lets the court admit it without witness testimonyMCA § 72-2-522Verified Oct 18, 2026View source.
Tools for Planning and Settling an Estate in Montana
Free calculators and checklists for planning or settling an estate in Montana: will and trust costs, probate, executor pay, and inheritance taxes.
What Taxes Apply to My Inheritance?
Montana imposes no inheritance or estate taxMont. Code Ann. § 72-16-905 (estate tax = maximum federal state death tax credit — a pickup tax that computes to $0 for deaths after 12/31/2004, IRC § 2011 credit repealed by EGTRRA 2001; part 9 still codified); Mont. Code Ann. Title 72, ch. 16, pts. 1, 3, 4, 7, 8 (inheritance tax) repealed eff. Jan. 1, 2001 (I-145, Nov. 2000)Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 4 months to 6 months for a simple estate.
How Does Step-Up in Basis Work?
Inherited assets in Montana take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces the state's preferential capital gains ratesMont. Code Ann. § 15-30-2103(2)(c)-(d) (Temporary; terminates Dec. 31, 2026)Verified Sep 20, 2026View source.
What Are the Estate Laws in My State?
Probate on a $500,000 estate in Montana costs an estimated $24,934MCA § 72-3-634 (court review of reasonableness of compensation of persons employed by the personal representative, including attorneys); § 72-3-632 (reasonable attorney fees in estate litigation); former § 72-3-633 repealed by Sec. 105, Ch. 313, L. 2019Verified Sep 8, 2026View source and takes 4 months to 6 months for a simple estate, with attorney fees of typically 1.8%MCA § 72-3-634 (court review of reasonableness of compensation of persons employed by the personal representative, including attorneys); § 72-3-632 (reasonable attorney fees in estate litigation); former § 72-3-633 repealed by Sec. 105, Ch. 313, L. 2019Verified Sep 8, 2026View source to 2.9%MCA § 72-3-634 (court review of reasonableness of compensation of persons employed by the personal representative, including attorneys); § 72-3-632 (reasonable attorney fees in estate litigation); former § 72-3-633 repealed by Sec. 105, Ch. 313, L. 2019Verified Sep 8, 2026View source of the estate. Estates under $100,000MCA § 72-3-1101Verified Sep 8, 2026View source can use a small-estate procedure instead.
When Do I Have to Withdraw an Inherited IRA?
See which federal withdrawal rules apply to an inherited IRA, Roth IRA, or employer plan, the deadline year, and the missed-withdrawal tax.
How Much Does Probate Cost?
Probate on a $500,000 estate in Montana costs an estimated $24,934MCA § 72-3-634 (court review of reasonableness of compensation of persons employed by the personal representative, including attorneys); § 72-3-632 (reasonable attorney fees in estate litigation); former § 72-3-633 repealed by Sec. 105, Ch. 313, L. 2019Verified Sep 8, 2026View source. Attorney fees run 1.8%MCA § 72-3-634 (court review of reasonableness of compensation of persons employed by the personal representative, including attorneys); § 72-3-632 (reasonable attorney fees in estate litigation); former § 72-3-633 repealed by Sec. 105, Ch. 313, L. 2019Verified Sep 8, 2026View source to 2.9%MCA § 72-3-634 (court review of reasonableness of compensation of persons employed by the personal representative, including attorneys); § 72-3-632 (reasonable attorney fees in estate litigation); former § 72-3-633 repealed by Sec. 105, Ch. 313, L. 2019Verified Sep 8, 2026View source of the estate under a reasonable-compensation standard.
Who Inherits Without a Will?
Without a will in Montana, a surviving spouse takes the entire estateMCA § 72-2-112Verified Sep 10, 2026View source when every child of either spouse is a child of both, and descendants divide what passes to them per capita with representationMCA § 72-2-116Verified Sep 10, 2026View source.
How Many Death Certificates Do I Need?
In Montana, certified death certificates come from the Montana Department of Public Health and Human Services - Office of Vital RecordsMontana Department of Public Health and Human Services - Office of Vital RecordsVerified Oct 15, 2026View source; the first copy costs $16Montana Department of Public Health and Human Services - Office of Vital RecordsVerified Oct 15, 2026View source.
Do I Need Probate?
In Montana, estates valued at $100,000MCA § 72-3-1101Verified Sep 8, 2026View source or less skip probate with the Collection of Personal Property by AffidavitMCA § 72-3-1101Verified Sep 8, 2026View source, 30 daysMCA § 72-3-1101Verified Sep 8, 2026View source after death.
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Montana Estate Planning Resources
In-depth guides covering Montana probate laws, trust requirements, and estate planning strategies.