How to File Montana LLC Articles of Organization
A lot goes into the conception and planning of a new business. It is the Articles of Organization that make the LLC official. Being prepared before sitting down to complete the application will help you finish it efficiently.
First, have all of the required information handy. You will be asked for the following information:
- The name and address of the Montana LLC
- The name and address of the registered agent
- Whether the LLC is managed by a member(s) or manager(s)
- The names and addresses of member(s) and manager(s)
- If applicable, the dissolution date
- The contact telephone number and email address
Second, the cost of filing the Articles of Organization is $70, so have a credit or debit card ready to go.
Finally, standard processing time is 24 to 48 hours though it can take longer during heavier processing times. Priority handling (24-hour turn around) is available for an additional $20. Expedited handling (one-hour turn around) is available for an additional $100.
When filing the Articles of Organization, only online filing is available. In order to complete an online application, you will need to first set up an account (if you haven’t already done so) on ePass Montana, the online portal for business services.
Want Help Filing Your Articles of Organization?
If you decide to use your time building your business rather than completing paperwork, but don’t want to spend the money on an attorney, an LLC formation service is a great compromise.
Lots of online incorporation services are out there but do vary in perks offered, processing times (theirs, not the state’s), and price.
In general, a service will collect and review your information, prepare the documents, and send them to the Montana Secretary of State.. They will contact you when the Articles of Organization have been filed.
One additional benefit offered by some services is a free year of registered agent service. Others offer order tracking or notifications of future legal requirements needed with the state.
After reviewing all the top LLC services available, we found IncFile and Northwest Registered Agent the best overall options. While neither of them have as high brand power as the industry giant, LegalZoom, both services have great customer support, prices and offer a free registered agent.
(Post Formation Checklist) After LLC Formation
After you have filed the formation documents with the state, it’s important not to overlook a few critical details.
On the federal level, most LLCs do not pay taxes directly to the government. Instead, they report income and losses on the owner’s personal 1040 tax returns. Schedule C is often used for reporting. Unless the LLC chooses to be taxed as a corporation, a single-member LLC is taxed as a Sole Proprietorship and a multi-member LLC is taxed as a Partnership.
Similarly, most LLCs will pay state tax on pass-through income via their personal income tax returns. The exception is if an election is made to tax the LLC as a corporation.
However, some single-member LLCs must file a Montana Disregarded Entity Information Return (Form DER-1). As stated on the Montana Department of Revenue website:
Unlike some states, Missouri does not require LLCs to pay a franchise or privilege tax.
If your LLC has employees, you will need to pay a withholding tax. You can register your business electronically through TransActionPortal (TAP) or through the Montana Department of Revenue Business Registration (Form GenREg).
An LLC with employees will also need to pay an unemployment insurance tax. To register, complete and submit the Department of Labor and Industry registration form.
For those businesses that sell merchandise, it is important to note that Montana does not have a sales or use tax.
Finally, an LLC may need to file and pay a local tax to a city, municipality, or county.
State licenses and permits, including a professional license, may be required before a business can begin operations.
In order to determine what type of state licenses will be required of your LLC, search the Licensee Lookup System database through the Department of Labor and Industry. Requirements and fees vary according to the license.
Licenses and permits may also be required on the local level. Check the website of the local municipality where your LLC will be located.
After an LLC is formed, an annual report must be filed with the state of Montana by April 15 each year. The office of the Secretary of State will mail a reminder notice to the registered agent.
The filing fee is $20. If the annual report is filed after 5 p.m. on April 15, the filing fee increases to $35. If the annual report is still not filed by 5 p.m. on November 28, the LLC will be dissolved by the state.
Before filing the report, review the instructions for filing online with the Montana Secretary of State.