Form Your Montana S Corporation
Incorporate in the Treasure State for just $35, then elect S-corp status to unlock pass-through taxation and self-employment tax savings — with no sales tax and no franchise tax
Filed in Montana
The Treasure State · MT
- State filing fee$35
- Processing time7-10 business days standard; 24-hr expedite available
- Our formation feeFree (you pay $100 if you choose a paid plan)
- Annual report$0 by Apr 15 (otherwise $35) — due April 15th annually
- State tax rate6.75% corporate income tax
- Expedited option1 business day (+$20)
Form your Montana S-Corp — pay only the state filing fee, nothing more.
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Everything to launch your Montana S-Corp
Free formation means you pay only the $35 state filing fee. All core services are included at no extra charge.
Articles of Incorporation filing
We prepare and submit your Articles of Incorporation to the Montana Secretary of State.
Registered agent
Required in Montana — we act as your agent for the first year.
EIN from the IRS
Your federal Tax ID — required to open a US business bank account and file taxes.
Corporate bylaws
Professionally drafted corporate bylaws — defines ownership, voting, and profit splits.
Benefits of forming an S-Corp in Montana
Montana pairs one of the nation's lowest incorporation fees ($35) with no state sales tax and no franchise tax, making it an affordable home base for an S corporation seeking pass-through tax efficiency. A 6.75% corporate income tax still applies at the state level, but the S-corp election keeps profits from being taxed twice and lets owner-employees reduce self-employment tax through a reasonable-salary-plus-distributions structure.
Pass-through taxation avoids the C-corp double tax — profits flow to your personal return
Save on self-employment tax by splitting income into a reasonable W-2 salary plus distributions
Low $35 incorporation fee — among the most affordable in the nation
No state sales tax in Montana, reducing operating costs
No franchise tax — Montana imposes no entity-level franchise levy on corporations
Annual report fee currently $0 if filed by April 15 (waived through 2027; standard $35)
Liability protection of a corporation with the tax efficiency of pass-through treatment
Credibility of a formal corporate structure for banking, investors, and contracts
Key features of a Montana S-Corp
- Low $35 state incorporation fee
- Pass-through taxation via IRS Form 2553 election
- No state sales tax
- No franchise tax
- Self-employment tax savings on distributions
- Annual report currently $0 (standard $35, waived through 2027)
Major industries in Montana
Form your Montana S-Corp in 6 steps
We handle every step while you stay in the loop. Processing takes 7-10 business days standard; 24-hr expedite available.
- 01
Choose Your Corporation Name
Your name must include a corporate identifier such as 'Corporation,' 'Incorporated,' 'Company,' or an abbreviation like 'Inc.' or 'Corp.' Check availability through the Montana Secretary of State's business entity search.
- 02
Appoint a Registered Agent
Montana requires a registered agent with a physical address in the state to accept legal documents on behalf of your corporation.
- 03
File Articles of Incorporation
Submit your Articles of Incorporation to the Montana Secretary of State to create the corporation. The filing fee is just $35. Standard processing is 7-10 business days, with 24-hour expedited service available.
- 04
Obtain an EIN and Hold Organizational Meeting
Apply for a free EIN from the IRS, then adopt bylaws, appoint directors, and issue stock. An S corporation may have only one class of stock.
- 05
File IRS Form 2553 to Elect S-Corp Status
An S corporation is a federal tax election, not a separate state filing. File Form 2553 with the IRS within 75 days of formation (generally by March 15) to elect pass-through taxation for the year.
- 06
Set a Reasonable Salary and File Annual Report
Run a reasonable W-2 salary through payroll before taking distributions, and file your Montana annual report by April 15 (currently $0, standard $35).
Montana S-Corp costs at a glance
Kicker formation is free — you pay only the required state fees. No hidden charges.
Montana S-Corp requirements checklist
Everything you need to form and maintain a Montana S-Corp in 2026.
- File Articles of Incorporation with the Montana Secretary of State ($35)
- Appoint a registered agent with a physical Montana address
- Obtain an EIN from the IRS and adopt corporate bylaws
- File IRS Form 2553 within 75 days of formation (by March 15) to elect S-corp status
- Limit ownership to 100 or fewer shareholders, all US citizens or residents, with one class of stock
- Pay shareholder-employees a reasonable W-2 salary before taking distributions
- File the Montana annual report by April 15 (standard $35, currently waived to $0)
Filing information
- Formation document
- Articles of Incorporation
- Filing agency
- Montana Secretary of State
- Registered agent
- Required
- Corporate bylaws
- Recommended
- EIN
- Required
- Name reservation fee
- $10 (120 days)
Free formation — pay only the state fee
Kicker formation is free. You pay the $35 Montana state filing fee and nothing more for the Starter plan. Optional plans add registered agent, EIN, corporate bylaws, and compliance.
Starter
- Articles of Incorporation filing
- Name availability check
- Digital document delivery
- Formation status tracking
Booster
- Everything in Starter
- Registered agent (required in Montana)
- EIN / Federal Tax ID
- Expedited processing (1–2 days)
- Corporate bylaws
- Priority support
- Kicker Voice — 3-day free trial
- Kicker Pay — free for 15 days
Founder
- Everything in Booster
- Business mailing address
- Bookkeeping — 3 months free
- Dedicated account manager
- Rush processing
- Kicker Voice — 6-day free trial
- Kicker Pay — free for 30 days
Kicker
- Everything in Founder
- ITIN filing & preparation
- Same-day priority processing
- 2nd year annual filing $0
- Kicker Voice 12-day + Kicker Pay 60 days free
Compare all plans on our pricing page.
Montana S-Corp questions, answered
Common questions about forming an S-Corp in Montana. Can't find an answer? Talk to our team.
How do I form an S corporation in Montana?
An S corporation is a federal tax election, not a separate Montana filing. You first incorporate by filing Articles of Incorporation with the Montana Secretary of State for $35, then file IRS Form 2553 to elect S-corp status. Standard processing is 7-10 business days, with 24-hour expedited service available.
How much does it cost to start an S corp in Montana?
Montana's incorporation fee is just $35, among the lowest in the nation. There is no separate state fee for the S-corp election itself — Form 2553 is filed with the IRS at no cost. The annual report's standard fee is $35, currently waived to $0 if filed by April 15 (through 2027).
What is the deadline to file Form 2553?
To take effect for the current tax year, IRS Form 2553 must generally be filed within 75 days of incorporation, or by March 15 for an existing corporation. Missing the deadline usually pushes S-corp treatment to the following year, though the IRS allows late-election relief in some cases.
How does an S corp save on taxes in Montana?
S-corp profits pass through to your personal return, avoiding the C-corporation's entity-level double tax. By paying yourself a reasonable W-2 salary and taking the remaining profit as distributions, you reduce self-employment and payroll tax. Montana's 6.75% state corporate income tax and federal income tax still apply to your earnings.
Who is eligible to own a Montana S corporation?
An S corporation may have no more than 100 shareholders, all of whom must be US citizens or residents, and it can issue only one class of stock. Foreign owners and most entities are not eligible. If you have non-US owners, an LLC or C corporation is the better structure.
When is the Montana annual report due for a corporation?
The annual report is filed with the Montana Secretary of State by April 15 each year. The standard fee is $35, but it is currently waived to $0 for reports filed by April 15 through 2027, keeping ongoing compliance very affordable.
Does my Montana S corporation have to file a BOI report?
No. Under FinCEN's March 2025 interim final rule, US domestic entities and US persons are exempt from Beneficial Ownership Information reporting. Only entities formed outside the US and registered to do business in a US state are still required to file.
Does Montana have a franchise tax or sales tax?
No. Montana imposes no franchise tax on corporations and is one of only a few states with no state sales tax. A 6.75% corporate income tax applies at the state level, but the S-corp election lets profits pass through to shareholders rather than being taxed twice.
Montana government filing resources
Filing fees for common S-Corp services
Official Montana state charges for the filings you may need after formation — our service fee is separate, and we confirm the current amount before filing.
$10.00 fee (same across all entity types).
Montana's good-standing document is the 'Certificate of Existence' (domestic entities, $5).
Learn more'Certified copy of any document' is a $10.00 flat fee per document (not charged per page).
$10.00 per document/notarization, regardless of the number of pages (a document notarized by multiple notaries may be charged per notarization).
Montana has NO general sales tax, so there is no seller's permit / sales-tax permit / resale-permit registration.
Learn moreNO FEE — the Montana SOS Business Services Filing Fees schedule lists 'Statement of Change — registered office, agent or both' as NO FEE for corporations.
Learn moreProfit corporation base reinstatement fee $30.00, PLUS an additional $35.00 per year for each year of delinquent annual reports.
Learn moreEverything you need to run your Montana S-Corp
Formation is the first step — stay compliant and operational with these services.
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Ready to form your Montana S-Corp?
Formation is free — you pay only the $35 Montana state filing fee. Personal-asset protection, pass-through taxation, and a complete document package, filed in 7-10 business days standard; 24-hr expedite available.
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