SCorpDesk / 2026 S-Corp & QBI Guides / Montana (MT) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
Montana (MT) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
What are the 2026 S-Corp tax and PTET rules in Montana?
In Montana (MT), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553 (Form PTE). For the Pass-Through Entity Tax (PTET) deduction: 5.90% Montana Pass-Through Entity Tax. Entity-level franchise/minimum tax: $20 Annual Report Fee.
In Montana (MT), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553 (Form PTE). For the Pass-Through Entity Tax (PTET) deduction: 5.90% Montana Pass-Through Entity Tax. Entity-level franchise/minimum tax: $20 Annual Report Fee.
Open Montana 2026 S-Corp & 20% Permanent QBI Calculator
2026 Montana (MT) S-Corporation Statutory Tax Matrix
| Montana S-Corp Compliance Area | 2026 Statutory Rule |
|---|---|
| State S-Corp Election Recognition | Recognizes Federal Form 2553 (Form PTE) |
| Pass-Through Entity Tax (PTET) Election | 5.90% Montana Pass-Through Entity Tax |
| Annual Minimum / Franchise Tax | $20 Annual Report Fee |
| Federal Section 199A QBI Deduction | Up to 23% of qualified K-1 income under Public Law 119-21 |
| Home Office & Mileage Deduction Method | Must use an IRC Section 62(c) Corporate Accountable Plan |
Frequently Asked Questions
Does Montana require a separate state S-Corp election in 2026?
For Montana (MT): Recognizes Federal Form 2553 (Form PTE).
What is the Montana S-Corp franchise or minimum tax for 2026?
In Montana: $20 Annual Report Fee.