Publication-1 Prepaying Income Tax (2021)


The Montana income tax is a pay-as-you-go tax system, just like the federal tax system. You must pay the tax as you earn or receive income during the year. There are two ways to pay as you go, withholding and estimated tax. This publication explains when tax is withheld and when individuals, trusts, estates, C corporations or pass-through entities must pay estimated tax.

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