LLC fees in Montana
$35
Are LLC Fees Tax Deductible in Montana?
Short answer: Yes, as a business expense: Montana charges $35 to form an LLC; ongoing: $20 annual report (fee waived if filed by April 15 in 2026 and 2027). Due April 15; $35 total if late. The $0 waiver is temporary, so check the current-year fee.
Annual report fees and state LLC taxes are ordinary business expenses (IRC §162). Formation fees are organizational costs: deduct up to $5,000 the first year and amortize the rest over 15 years (IRC §195, §709).
Records to keep: Keep the state filing receipt, proof of payment, and your LLC's formation and annual report confirmations.
LLC fees in Montana
$35
General Business
Yes, as a business expense: Montana charges $35 to form an LLC; ongoing: $20 annual report (fee waived if filed by April 15 in 2026 and 2027). Due April 15; $35 total if late. The $0 waiver is temporary, so check the current-year fee.
Business justification
Yes, as a business expense: Montana charges $35 to form an LLC; ongoing: $20 annual report (fee waived if filed by April 15 in 2026 and 2027). Due April 15; $35 total if late. The $0 waiver is temporary, so check the current-year fee. Annual report fees and state LLC taxes are ordinary business expenses (IRC §162). Formation fees are organizational costs: deduct up to $5,000 the first year and amortize the rest over 15 years (IRC §195, §709).
Category
- Tax Write-Off Rules