ESL Extension of Statute of Limitations

Description

You may use this form as a written agreement for extending the statute of limitations on your corporate income tax return.

In Montana, a corporation can extend the statute of limitations on their tax return. (15-31-509, MCA)

The extension increases the time additional tax, penalties and interest can be assessed, but also increases the time you may claim a refund. 

If you would like to extend the statute of limitations on your return, please contact our Corporate Tax Unit at (406) 444-1758.