You are granted an automatic extension of time of up to six months for filing your Montana income tax return if one of the following applies to you:
●● Your 2018 tax liability is $200 or less.
●● You paid 100% of your 2017Montana income tax liability through your estimated tax payments, your withholding, or a combination of both by April 15, 2019.
●● You paid at least 90% of your 2018 Montana income tax liability through your estimated tax payments, your withholding, or a combination of both by April 15, 2019.
●● You are a first time filer.
●● You had zero or negative taxable income for 2017.
You do not need to apply for a federal extension in order to receive a Montana extension.
Use the Montana Form EXT-15, 2018 Extension Payment Worksheet, to determine if you have to make an extension payment by April 15, 2019, to qualify for the automatic filing extension. You can get a copy of this form by visiting revenue.mt.gov or calling us toll free at (866) 859-2254 (in Helena, 444-6900). If you are required to make an extension payment, use the tax payment voucher found on this worksheet or sign up to make your payment online by visiting revenue.mt.gov.
Unless you qualify for an extension because your tax liability is $200 or less, an extension of time to file your Montana income tax return is not an extension of time to pay your income tax liability. If your tax liability is more than $200 and you have a valid Montana extension but you have not paid your entire 2018 income tax liability by April 15, 2019, you are relieved of late file penalties but you are not relieved of late pay penalties and interest on your outstanding Montana income tax liability.