Natural Disaster Income Tax Extension

We express our sincere sympathy to everyone whose homes, lands, or other property have been damaged or destroyed by a natural disaster.

If the governor or president declares a disaster and you are affected, you may be eligible for an income tax filing extension. We can also help you replace previously filed Montana tax returns or other revenue related documents.

Federal Disaster Relief Guidelines and Montana: The Montana Department of Revenue provides similar filing, reporting, and payment extensions as the Internal Revenue Service for individuals and businesses impacted by a natural disaster.

For information on federally declared disasters, please visit the IRS page for Tax Relief in Disaster Situations on IRS.gov.

Information for Affected Taxpayers

You or your business may qualify for a natural disaster extension if:

  • You lived or operated your business in a federal disaster area during the disaster, or
  • You or your business lost tax records because your accountant, bookkeeper, or other third party was located in a federal disaster area during the disaster

We recommend requesting an extension once you have filed your Montana tax return for the year you were impacted by a natural disaster. You may file your return by following the form instructions for the appropriate tax year or you may submit a return electronically through an approved software vendor.

If you have not yet filed your Montana tax return and do not expect to be able to file the return by the extended due date, it is recommended to contact us to discuss your situation and determine the appropriate steps. Information on how to contact us online or via phone can be found on our Contact page.

Once you have filed your Montana tax return for the year you were impacted, you may request an extension by submitting an objection. You may submit an objection via one of the two options below:

  • Submit a completed Form APLS101F (PDF), or
  • Submit a detailed statement including the following information:
    • The date and type of disaster that you believe qualifies for an extension
    • The impacted tax year(s)
    • Your tax type (individual, business taxes, withholding, etc.)
    • Your tax identification number (SSN, FEIN, or EIN) or Montana tax account number
    • Your contact information

How to Submit

Objections can be submitted via email or mail at the following addresses:

Email: DORObjections@mt.gov

Mail:

Montana Department of Revenue
DOR Objections
P.O. Box 7149
Helena, MT 59604-7149

You may still file for an extension if you have received a bill. See How to Request an Extension for details.

If your records were lost or damaged, we can help you replace past tax returns or other revenue related documents. See How to Request Tax Records for more details.

If you need federal records, see Reconstructing Your Records on the IRS website for more details.