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.

More than the returns? Settle the estate in one place.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

Montana Tax Filing Checklist

2 filings required

0 of 2 completed0%

Federal

File final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040

Deadline: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

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File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.

Montana

File final income tax return

A final state return is required for income earned through the date of death.

Form: Form 2

Deadline: April 15 following year of death (automatic 6-month extension available)

File Form 2 (resident) via TAP or approved software. Filing required if a federal return is required, or if the taxpayer has Montana taxable income after the MCA § 15-30-2120 additions/subtractions even without a federal filing requirement (MCA § 15-30-2602(1)(a)-(b)). 2026 rates: 4.7% / 5.65% (MCA § 15-30-2103, Ch. 227, L. 2025 — HB 337). MT starts from federal taxable income since TY2024 (MCA § 15-30-2120(1); SB 399, 2021).

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File estate income tax returnNot required

A fiduciary return is only required if the estate earns income above the filing threshold (Resident estate/trust must file if (a) federal filing is required, or (b) has positive Montana taxable income after Montana additions. Nonresident estate/trust must file with any Montana-source income or a Montana resident beneficiary. Per revenue.mt.gov Estate and Trust Income Tax Filing Requirements, fetched 2026-07-13 — a resident estate or trust "must file a Montana Income Tax Return for Estates and Trusts (Form FID-3) if they have a federal filing requirement or have positive Montana taxable income"; MCA §§ 15-30-2151, 15-30-2602(1), 15-30-2603.).

Tax Clearance Not Required

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.

This tool provides general information about tax filing requirements after death. Tax situations vary based on individual circumstances. Consult a licensed tax professional or CPA for advice specific to your situation.

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. 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). 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. 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.

Tax Filing After Death in Montana

After a death in Montana, both federal and state tax returns must be filed. A final income tax return covers the deceased's income through the date of death, and a separate fiduciary return may be needed if the estate earns income during administration. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

With no state estate or inheritance tax, tax filing after death in Montana focuses on income tax obligations. This is a significant advantage compared to the handful of states that impose death taxes.

Filing deadlines depend on the type of return. Final income tax returns are generally due April 15 of the year following death. Estate tax returns, where applicable, are typically due nine months after the date of death. The Montana estate settlement plan tracks all deadlines in order.