Due Dates for Applications, Returns and Reports

Corporate License Tax Returns are due the 15th day of the 5th month after the close of the fiscal year or calendar year. Partnership Returns are due the 15th day of the 4th month after the close of the fiscal year or calendar year. S-Corporation Returns are due the 15th day of the 3rd month after the close of the fiscal year or calendar year. Automatic 6-month extensions granted.

January
14th	Individual	Annual 2007 Federal/State e-Filing Begins
15th	Business	Semi-Annual Wine/Beer Connoisseur's License - Form WBC Monthly Beer Distributor's/Brewer's Tax - Form BET Beer Retailer Monthly Report For Purchases from a Brewery Located Outside of Montana - BET-2 Cigarette Tax - Form CT-205 Foreign Brewery Monthly Report for Sales to Retailer Located Within Montana - Form BET-3 Master Settlement Reporting - Form MSNP-F Out of State Winery Monthly Report for Sales to Retailers Located Within Montana - Form WIT-3 Tobacco Product Tax - Form TP-101 Withholding Payment - Form MW-1 Wine Distributor's/Wineries Tax - Form WIT Wine Retail Monthly Report for Purchases form a Winery Located Outside of Montana- Form WIT-2
15th	Individual	Quarterly Estimated Individual Income Tax Payment #4 - Form EST
31st	Business	Annual Hospital Utilization Fee - Form HUF Quarterly 911 Emergency Telephone Service Fee - Form 911 Cement and Gypsum Producers License Tax - Form CGT (Due 30 Days after the end of the calendar quarter) Coal Severance Tax - Form CST (Due 30 Days after the end of the calendar quarter) Consumer Counsel Tax - Form CCT Electricity & Electrical Energy License Tax - Form EEL (Due 30 Days after the end of the calendar quarter) Intermediate Care Facility Utilization Fee - Form ICFUF Lodging Facility Use Tax - Form LFT Micaceous Mineral Mines License Tax - Form MMM (Due 30 Days after the end of the calendar quarter) Mineral Royalty Withholding Payment Coupon - Form RW-1 Nursing Facility Bed Tax - Form NFBT Public Service Regulation - Form PSR Rental Vehicle Sales & Use Tax - Form RVT Telecommunications Service Fee - Form TDD Wholesale Energy Transaction Tax - Form WET
February
14th	Business	Semi-Annual Bentonite Production Tax -Form BEN
15th	Business	Monthly Beer Distributors/Brewers Tax - Form BET Beer Retailer Monthly Report for Purchases from a Brewery Located outside of Montana - BET-2 Cigarette Tax - Form CT-205 Foreign Brewery Monthly Report for Sales to Retailer Located Within Montana - Form BET-3 Master Settlement Reporting - Form MSNP-F Out of State Winery Monthly Report for Sales to Retailers Located Within Montana - Form WIT-3 Tobacco Product Tax - Form TP-101 Withholding Payment - Form MW-1 Wine Distributors/Wineries Tax - Form WIT Wine Retail Monthly Report for Purchases from a Winery Located Outside of Montana- Form WIT-2
28th	Business	Annual Mineral Royalty Withholding Reconciliation - Forms RW-3 & 1099-MISC Employee Withholding Annual Reconciliation - Form MW3, W-2's & 1099's Montana Annual Mineral Royalty Withholding Tax Reconciliation - Form RW-3
29th	Business	Annual Resource Indemnity Trust Tax / Coal Producers - Form RIT-4 (Due 60 Days after the end of the calendar year) Resource Indemnity Trust Tax /Garnet/Quicklime/Talc/ Vermiculite - Form RIT-2 (Due 60 Days after the end of the calendar year) Resource Indemnity Trust Tax / Industrial Miners Producers - Form RIT-1 (Due 60 Days after the end of the calendar year) Retail Telecommunications Excise Tax - Form RTET Employee Withholding Payment - Form MW-1 Quarterly Combined Oil and Gas Production Tax Form and Payment - Form COG2 (Due 60 Days after the end of the Quarter) Retail Telecommunications Excise Tax - Form RTET
March
15th	Individual	Annual Application for Property Tax Assistance Program - Form PPB-8
15th	Business	Annual S. Corp Information & Composite Tax - Form CLT-4S Monthly Beer Distributors/Brewers Tax - Form BET Beer Retailer Monthly Report for Purchases from a Brewery Located outside of Montana - BET-2 Cigarette Tax - Form CT-205 Foreign Brewery Monthly Report for Sales to Retailer Located Within Montana - Form BET-3 Master Settlement Reporting - Form MSNP-F Out of State Winery Monthly Report for Sales to Retailers Located Within Montana - Form WIT-3 Tobacco Product Tax - Form TP-101 Withholding Payment - Form MW-1 Wine Distributors/Wineries Tax - Form WIT Wine Retail Monthly Report for Purchases form a Winery Located Outside of Montana- Form WIT-2
31st	Business	Annual Gross Proceeds of Metal Mines - Form MMG Gross Proceeds of Coal Mines - Form CGP Net Proceeds of Mines - Form MMN Net Proceeds of Mines - Garnet Producers - Form MMN-4 Net Proceeds of Mines - Limestone Producers - Form MMN-5 Net Proceeds of Mines - Talc Producers - Form MMN-2 Net Proceeds of Mines - Vermiculite Producers - Form MMN-3 Resource Indemnity Trust Tax/ Metal Mines - Form RIT-3 Semi-Annual Metalliferous Mines License Tax - Form MML
April
15th	Business	Annual Railroad Car Company Annual Reporting - Forms RRC-1, RRC-2, & RRC-3 Monthly Beer Distributors/Brewers Tax - Form BET Beer Retailer Monthly Report for Purchases from a Brewery Located outside of Montana - BET-2 Cigarette Tax - Form CT-205 Foreign Brewery Monthly Report for Sales to Retailer Located Within Montana - Form BET-3 Master Settlement Reporting - Form MSNP-F Out of State Winery Monthly Report for Sales to Retailers Located Within Montana - Form WIT-3 Tobacco Product Tax - Form TP-101 Withholding Payment - Form MW-1 Wine Distributors/Wineries Tax - Form WIT Wine Retail Monthly Report for Purchases form a Winery Located Outside of Montana- Form WIT-2
15th	Individual	Annual MT Partnership Information & Composite Tax - Form PR-1 Individual Income Tax Returns - Form 2 , 2M or 2EZ Disabled American Veteran Application - Form PPB-8A Montana Income Tax Return for Estates and Trusts - FID-3 Quarterly Estimated Individual Income Tax Payment #1 - Form EST
30th	Business	Quarterly 911 Emergency Telephone Service Fee - Form 911 Cement and Gypsum Producers License Tax - Form CGT (Due 30 Days after the end of the calendar quarter) Coal Severance Tax - Form CST (Due 30 Days after the end of the calendar quarter) Consumer Counsel Tax - Form CCT Electricity & Electrical Energy License Tax - Form EEL (Due 30 Days after the end of the calendar quarter) Intermediate Care Facility Utilization Fee - Form ICFUF Lodging Facility Use Tax - Form LFT Micaceous Mineral Mines License Tax - Form MMM (Due 30 Days after the end of the calendar quarter) Mineral Royalty Withholding Payment Coupon - Form RW-1 Nursing Facility Bed Tax - Form NFBT Public Service Regulation - Form PSR Rental Vehicle Sales & Use Tax - Form RVT Telecommunications Service Fee - Form TDD Wholesale Energy Transaction Tax - Form WET
May
1st	Business	Annual Reporting of Property Presumed Unclaimed - Life Insurance- Form UCH-1
15th	Business	Annual Corporation License Tax - CLT-4 Monthly Beer Distributors/Brewers Tax - Form BET Beer Retailer Monthly Report for Purchases from a Brewery Located outside of Montana - BET-2 Cigarette Tax - Form CT-205 Foreign Brewery Monthly Report for Sales to Retailer Located Within Montana - Form BET-3 Master Settlement Reporting - Form MSNP-F Out of State Winery Monthly Report for Sales to Retailers Located Within Montana - Form WIT-3 Tobacco Product Tax - Form TP-101 Withholding Payment - Form MW-1 Wine Distributors/Wineries Tax - Form WIT Wine Retail Monthly Report for Purchases form a Winery Located Outside of Montana- Form WIT-2
31st	Business	Quarterly Combined Oil and Gas Production Tax Form and Payment - Form COG2 (Due 60 days after the end of the Quarter) Retail Telecommunications Excise Tax - Form RTET
June
15th	Business	Quarterly Corporation Estimated Tax for Quarter #2 - Form CLT-EST Monthly Beer Distributors/Brewer's Tax - Form BET Beer Retailer Monthly Report for Purchases from a Brewery Located Outside of Montana - BET-2 Cigarette Tax - Form CT-205 Foreign Brewery Monthly Report for Sales to Retailer Located Within Montana - Form BET-3 Master Settlement Reporting - Form MSNP-F Out of State Winery Monthly Report for Sales to Retailers Located Within Montana - Form WIT-3 Tobacco Product Tax - Form TP-101 Withholding Payment - Form MW-1 Wine Distributors/Wineries Tax - Form WIT Wine Retail Monthly Report for Purchases form a Winery Located Outside of Montana- Form WIT-2
15th	Individual	Quarterly Estimated Individual Income Tax Payment #2 - Form EST
30th	Business	Annual Liquor License renewals due for On-Premise, Beer and Wine Wholesalers, Out-Of-State and Montana Breweries, and In-State Wineries
July
15th	Business	Semi-Annual Wine/Beer Connoisseur's License - Form WBC Monthly Beer Distributors/Brewers Tax - Form BET Beer Retailer Monthly Report for Purchases from a Brewery Located Outside of Montana - BET-2 Cigarette Tax - Form CT-205 Foreign Brewery Monthly Report for Sales to Retailer Located Within Montana - Form BET-3 Master Settlement Reporting - Form MSNP-F Out of State Winery Monthly Report for Sales to Retailers Located Within Montana - Form WIT-3 Tobacco Product Tax - Form TP-101 Withholding Payment - Form MW-1 Wine Distributors/Wineries Tax - Form WIT Wine Retail Monthly Report for Purchases form a Winery Located Outside of Montana- Form WIT-2
31st	Business	Quarterly 911 Emergency Telephone Service Fee - Form 911 Cement and Gypsum Producers License Tax - Form CGT (Due 30 Days after the end of the calendar quarter) Coal Severance Tax - Form CST (Due 30 Days after the end of the calendar quarter) Consumer Counsel Tax - Form CCT Electricity & Electrical Energy License Tax - Form EEL (Due 30 Days after the end of the calendar quarter) Intermediate Care Facility Utilization Fee - Form ICFUF Lodging Facility Use Tax - Form LFT Micaceous Mineral Mines License Tax - Form MMM (Due 30 Days after the end of the calendar quarter) Mineral Royalty Withholding Payment Coupon - Form RW-1 Nursing Facility Bed Tax - Form NFBT Public Service Regulation - Form PSR Rental Vehicle Sales & Use Tax - Form RVT Telecommunications Service Fee - Form TDD Wholesale Energy Transaction Tax - Form WET
August
14th	Business	Semi-Annual Betnonite Production Tax - Form BEN
15th	Business	Semi-Annual Beer Distributors/Brewers Tax - Form BET Beer Retailer Monthly Report for Purchases from a Brewery Located Outside of Montana - BET-2 Cigarette Tax - Form CT-205 Foreign Brewery Monthly Report for Sales to Retailer Located Within Montana - Form BET-3 Master Settlement Reporting - Form MSNP-F Out of State Winery Monthly Report for Sales to Retailers Located Within Montana - Form WIT-3 Tobacco Product Tax - Form TP-101 Withholding Payment - Form MW-1 Wine Distributors/Wineries Tax - Form WIT Wine Retail Monthly Report for Purchases form a Winery Located Outside of Montana- Form WIT-2
31st	Business	Quarterly Retail Telecommunications Excise Tax - Form RTET Combined Oil and Gas Production Tax Form and Payment - Form COG2 (Due 60 days after the end of the Quarter)
September
15th	Business	Annual S. Corp Information & Composite Tax - Form CLT-4S (Extension Deadline for Calendar Year Filers) Quarterly Corporation Estimated Tax for Quarter #3 - Form CLT-est Monthly Beer Distributors/Brewers Tax - Form BET Beer Retailer Monthly Report for Purchases from a Brewery Located Outside of Montana - BET-2 Cigarette Tax - Form CT-205 Foreign Brewery Monthly Report for Sales to Retailer Located Within Montana - Form BET-3 Master Settlement Reporting - Form MSNP-F Out of State Winery Monthly Report for Sales to Retailers Located Within Montana - Form WIT-3 Tobacco Product Tax - Form TP-101 Withholding Payment - Form MW-1 Wine Distributors/Wineries Tax - Form WIT Wine Retail Monthly Report for Purchases form a Winery Located Outside of Montana- Form WIT-2
15th	Individual	Quarterly Estimated Individual Income Tax Payment #3 - Form EST
October
15th	Business	Monthly Beer Distributors/ Brewers Tax - Form BET Beer Retailer Monthly Report for Purchases from a Brewery Located Outside of Montana - BET-2 Cigarette Tax - Form CT-205 Foreign Brewery Monthly Report for Sales to Retailer Located Within Montana - Form BET-3 Master Settlement Reporting - Form MSNP-F Out of State Winery Monthly Report for Sales to Retailers Located Within Montana - Form WIT-3 Tobacco Product Tax - Form TP-101 Withholding Payment - Form MW-1 Wine Distributors/Wineries Tax - Form WIT Wine Retail Monthly Report for Purchases form a Winery Located Outside of Montana- Form WIT-2
15th	Individual	Annual Individual Income Tax Returns - Form 2 , 2M or 2EZ (Extension Deadline) Montana Income Tax Return for Estates and Trusts - FID 3
31st	Business	Quarterly 911 Emergency Telephone Service Fee - Form 911 Cement and Gypsum Producers License Tax - Form CGT (Due 30 Days after the end of the calendar quarter) Coal Severance Tax - Form CST (Due 30 Days after the end of the calendar quarter) Consumer Counsel Tax - Form CCT Electricity & Electrical Energy License Tax - Form EEL (Due 30 Days after the end of the calendar quarter) Intermediate Care Facility Utilization Fee - Form ICFUF Lodging Facility Use Tax - Form LFT Micaceous Mineral Mines License Tax - Form MMM (Due 30 Days after the end of the calendar quarter) Mineral Royalty Withholding Payment Coupon - Form RW-1 Nursing Facility Bed Tax - Form NFBT Public Service Regulation - Form PSR Rental Vehicle Sales & Use Tax - Form RVT Telecommunications Service Fee - Form TDD Wholesale Energy Transaction Tax - Form WET
November
1st	Business	Annual Reporting of Property Presumed Unclaimed - Form UCH-1
15th	Business	Annual Corporation License Tax - CLT-4 (Extension Deadline for Calendar Year Filers) Monthly Beer Distributors/ Brewers Tax - Form BET Beer Retailer Monthly Report for Purchases from a Brewery Located Outside of Montana - BET-2 Cigarette Tax - Form CT-205 Foreign Brewery Monthly Report for Sales to Retailer Located Within Montana - Form BET-3 Master Settlement Reporting - Form MSNP-F Out of State Winery Monthly Report for Sales to Retailers Located Within Montana - Form WIT-3 Tobacco Product Tax - Form TP-101 Withholding Payment - Form MW-1 Wine Distributors/Wineries Tax - Form WIT Wine Retail Monthly Report for Purchases form a Winery Located Outside of Montana- Form WIT-2
30th	Business	Monthly Coal Gross Proceeds Report and Tax Payment (50% of Taxes Due) - Form Gross Proceeds #1 Quarterly Retail Telecommunications Excise Tax - Form RTET Combined Oil and Gas Production Tax Form and Payment - Form COG2 (Due 60 days after the end of the Quarter)
December
1st	Business	Annual Railroad Car Company Time/Speed Studies - Form RRC-4
15th	Business	Monthly Beer Distributors/ Brewers Tax - Form BET Beer Retailer Monthly Report for Purchases from a Brewery Located Outside of Montana - BET-2 Cigarette Tax - Form CT-205 Foreign Brewery Monthly Report for Sales to Retailer Located Within Montana - Form BET-3 Master Settlement Reporting - Form MSNP-F Out of State Winery Monthly Report for Sales to Retailers Located Within Montana - Form WIT-3 Tobacco Product Tax - Form TP-101 Withholding Payment - Form MW-1 Wine Distributors/Wineries Tax - Form WIT Wine Retail Monthly Report for Purchases form a Winery Located Outside of Montana- Form WIT-2 Quarterly Corporation Estimated Tax Payment #4 - Form CLT-EST

Department of Revenue

Due Dates for Applications, Returns and Reports