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 you live in an affected area, you may be eligible for an income tax filing extension. We can also help you replace past-year tax returns or other revenue-related documents.
Montana Follows Federal Disaster Relief Guidelines: In federally declared disaster areas, Montana provides the same filing, reporting, and payment extensions as the IRS.
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 in a federal disaster area during the disaster
You may request a natural disaster income tax extension upon filing the tax return for the impacted tax year. For all paper correspondence to the Department of Revenue, please submit the required forms or letters to the address listed in the form instructions for your particular tax type.
Paper Filing Instructions
If you are filing your return on paper, simply write the date and type of disaster in bold, red letters at the top of your submitted tax documents.
Electronic Filing Instructions
When filing your tax return electronically for the impacted tax year, please send a letter to the Montana Department of Revenue stating your reasons for eligibility for the natural disaster extension. Be sure to include the following essential information in your letter:
- Statement that you qualify for tax relief due to a federal disaster
- Date and type of disaster
- Impacted tax period
- Your tax account number
- Your tax type
You may be able to:
- Request a federal extension
- Claim a casualty loss deduction on your federal income taxes
See Tax Relief in Disaster Situations on IRS.gov for details.