LLC Annual and Biennial Report Requirements in Montana

At a glance

Requirements one by one

Periodic report obligation

Montana requires every LLC to file an annual report with the Secretary of State under the Montana Limited Liability Company Act (Mont. Code Ann. § 35-8-208). Both Montana LLCs and out-of-state (foreign) LLCs authorized to transact business must file. It is a compliance filing with the Business Services Division — not a tax return — so it is the main filing that keeps your LLC in good standing.

Frequency and first report

The report is due every year, except the year you form. The first annual report "must be delivered to the secretary of state between January 1 and April 15 of the year following the calendar year in which a domestic limited liability company is organized" (§ 35-8-208(3)). After that, the report is due in the same January 1–April 15 window each year. A company formed in, say, March 2026 files nothing in 2026 and its first report in the January–April window of 2027.

Due date and filing window

Montana uses a fixed statewide window — "between January 1 and April 15" (§ 35-8-208(3)) — the same for every LLC, not tied to a formation anniversary. The online portal opens January 1, and the Secretary of State emails the registered agent a reminder in January or February. As always, missing the reminder does not excuse a late filing.

Filing office and method

File with the Montana Secretary of State, Business Services Division — online only, through the state business portal at biz.sosmt.gov. Montana no longer accepts paper annual reports; a mailed form is returned.

Required information

Section 35-8-208(1) lists what the report must contain: the LLC's name and jurisdiction of organization; its registered agent and office information (§ 35-7-105(1)); the business mailing address of its principal office; whether it is manager-managed or member-managed, with the names and business mailing addresses of the managers or members; a series statement where the LLC has a series; and, for a professional LLC, a statement that all members and at least half the managers are qualified persons. The information must be current "as of the date the annual report is executed" (§ 35-8-208(2)).

Filing fee and related charges

Right now, filing on time is free. The Secretary of State has waived the on-time annual-report fee for LLCs, and has announced the waiver for four consecutive years — 2024 through 2027. When the waiver is not in effect, the standard on-time fee is $20. Filing after April 15 costs $35, and that late fee is not waived. Because the waiver is a year-by-year administrative decision, confirm the current fee on the state portal before assuming it is still free after 2027. No franchise or income tax rides along with the report.

Late fee and delinquency

Miss April 15 and two things happen: the fee jumps to $35 (the waiver covers only on-time filings), and the LLC loses good standing. The more serious step comes later. Under § 35-8-209(1)(b), "failed for 140 days to file its annual report within the time required by law" is a ground for the Secretary of State to administratively dissolve the LLC — that is roughly early September. Failing to remit required fees is a separate ground (§ 35-8-209(1)(c)).

Dissolution, reinstatement, and cure

A domestic LLC that stays 140 days delinquent can be administratively dissolved (§ 35-8-209). Montana gives a five-year runway back. Under § 35-8-912(1), the LLC "may apply to the secretary of state for reinstatement within 5 years after the effective date of dissolution." To do it, the LLC files a reinstatement application (confirming its assets were not liquidated and that a majority of members authorized it), a Montana Department of Revenue certificate that all Title 15 taxes are paid — unless it is a single-member LLC not taxed as a corporation — and all annual reports not yet filed, paying a $35 reinstatement fee plus $35 for each delinquent year. Reinstatement "relates back to the date the limited liability company was administratively dissolved," so the LLC is treated as having existed continuously (§ 35-8-912(5)). But the door closes hard: "the secretary of state may not order a reinstatement if 5 years have elapsed" (§ 35-8-912(4)).

What trips people up

• No report in your formation year. The first report is due the January–April window of the year after you form (§ 35-8-208(3)).
• Online only. Montana rejects paper annual reports; file at biz.sosmt.gov.
• "Free" applies only to on-time filing. The waiver covers on-time reports through 2027; file after April 15 and you owe $35 regardless.
• Dissolution comes at 140 days, then a hard 5-year cutoff. § 35-8-209(1)(b) sets the 140-day dissolution trigger, and § 35-8-912(4) bars reinstatement once five years pass.
• Reinstatement needs a tax certificate. Unless you are a single-member LLC not taxed as a corporation, you need a Department of Revenue Title 15 certificate (§ 35-8-912(2)(a)).

Common questions

When is my Montana LLC's annual report due? Between January 1 and April 15 each year (§ 35-8-208(3)) — none in your formation year; your first is due that window the following year.

How much does it cost? $0 to file on time right now — the Secretary of State has waived the on-time fee through 2027 (the standard fee is $20). Filing after April 15 costs $35.

What happens if I don't file? The fee becomes $35, you lose good standing, and after 140 days delinquent the Secretary of State can administratively dissolve your LLC (§ 35-8-209(1)(b)).

Can I bring a dissolved Montana LLC back? Yes, within five years: file the missing reports, pay $35 plus $35 per delinquent year, and submit a Department of Revenue tax certificate (§ 35-8-912). Reinstatement is retroactive. After five years you cannot reinstate (§ 35-8-912(4)).

Statutes and sources

• Mont. Code Ann. § 35-8-208 — LLC annual report: contents, the January 1–April 15 window, and the year-after-formation first report. https://mca.legmt.gov/bills/mca/title_0350/chapter_0080/part_0020/section_0080/0350-0080-0020-0080.html (accessed 2026-07-16)
• Mont. Code Ann. § 35-8-209 — administrative-dissolution grounds, including failing for 140 days to file the annual report. https://mca.legmt.gov/bills/mca/title_0350/chapter_0080/part_0020/section_0090/0350-0080-0020-0090.html (accessed 2026-07-16)
• Mont. Code Ann. § 35-8-912 — reinstatement within five years, the Title 15 tax certificate, and relation-back to the dissolution date. https://mca.legmt.gov/bills/mca/title_0350/chapter_0080/part_0090/section_0120/0350-0080-0090-0120.html (accessed 2026-07-16)
• Montana Secretary of State — Business Services Filing Fees — LLC annual report waived on time / $35 late, and reinstatement $35 plus $35 per delinquent year. https://sosmt.gov/business/fees/ (accessed 2026-07-16)