How Do I File Taxes for a Deceased Person in Montana?
Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.
Frequently Asked Questions
At minimum, a final federal income tax return (Form 1040) and a final Montana income tax return (Form 2) must be filed for income earned through the date of death.MCA §§ 15-30-2151, 15-30-2602, 15-30-2603, 15-30-2604; 72-16-904Verified Jul 13, 2026 If the estate earns income during administration, a federal fiduciary return (Form 1041) and Montana fiduciary return (Form FID-3) may also be required.
The final federal and Montana income tax returns are due april 15 following year of death (automatic 6-month extension available).MCA §§ 15-30-2151, 15-30-2602, 15-30-2603, 15-30-2604; 72-16-904Verified Jul 13, 2026 The fiduciary return is due april 15 (calendar year, or the 15th day of the 4th month after a fiscal year end); automatic 6-month extension to october 15 (mca § 15-30-2604).
No. No tax clearance required for deaths after December 31, 2004. Montana inheritance tax repealed effective January 1, 2001 (November 2000 referendum). Montana estate tax (MCA §§ 72-16-904, 72-16-905) is a pickup tax equal to the federal state death tax credit, which has been $0 for deaths after December 31, 2004 (federal credit repealed by EGTRRA 2001). For older estates a paid-tax certificate must be filed with the district court clerk before final distribution: Form INH-4 for deaths after December 31, 2000 but before January 1, 2005 (when a federal Form 706 was filed); Form INH-2 (contact DOR) for deaths before January 1, 2001. Per revenue.mt.gov/taxes/fiduciaries/estate-and-inheritance-tax, verified 2026-06-12.MCA §§ 15-30-2151, 15-30-2602, 15-30-2603, 15-30-2604; 72-16-904Verified Jul 13, 2026 All tax obligations must be satisfied before making final distributions.
Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706).
The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The Montana estate settlement plan covers all filing responsibilities in order.
No. Montana does not impose a state estate tax or inheritance tax. The primary tax filings after death are income tax related (final return and, if applicable, estate income tax return). See how Montana compares with the death tax calculator.
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Prepare the creditor notice for an estate — the official state form or a notice typeset to statute, plus mailed notices for known creditors.
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Prepare the affidavit that collects a small estate's property without probate — the official state form or an affidavit drafted to statute, plus a presentation letter for each holder.
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Prepare the paperwork that closes the estate — the state's closing statement, petition for discharge, or final account, with the state's closing instructions and the optional federal forms.
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