01
What to confirm before filing
Confirm entity type, owners, management, name, business activity, registered agent, and any in-state address requirements. An LLC and a corporation have different governance, tax elections, and recurring filings; first-year price alone is not a sound basis for choosing.
Vehicles, regulated goods, and professional activities may require separate licensing despite the absence of a general sales tax.
02
Ongoing state compliance
The annual report is generally $20; occasional statutory fee waivers should not be assumed for every year. Confirm on the state website before filing. The annual report is generally due by April 15, with separate late-fee or status consequences.
03
E-commerce and sales tax
Montana has no general state sales tax, but nexus thresholds reached in other states can still create sales-tax duties.
04
Federal tax and foreign ownership
State formation does not replace federal tax filing. A U.S. entity with foreign ownership may involve an EIN, Form 1120, Form 5472, Form 1065, withholding, or information returns. The applicable filing depends on tax classification, ownership, transactions, and operating facts.
05
How ABS can help
ABS can organize state formation records, coordinate registered-agent service, build annual-report and state-tax calendars, and support e-commerce bookkeeping, income tax, sales tax, payroll tax, and IRS or state notice intake. Scope and pricing are confirmed in writing after the facts are reviewed.