MT risk area
Tax exposure in Montana
State estate or inheritance tax rules and how they interact with federal thresholds.
Montana does not impose estate or inheritance taxes for decedents who died after January 1, 2005.
Does the state impose an estate or inheritance tax?Who is exempt or receives preferential treatment?How does federal tax interact with state rules?
At a glance
Key takeaways
- Montana's inheritance tax was repealed and does not apply to bequests made on or after January 1, 2001.
- No Montana tax applies to estates of people who died after January 1, 2005.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
Questions to consider
Questions this risk area helps you evaluate in Montana
- Does the state impose an estate or inheritance tax?
- Who is exempt or receives preferential treatment?
- How does federal tax interact with state rules?
State overview
Montana does not impose estate or inheritance taxes for decedents who died after January 1, 2005.
- Montana's inheritance tax was repealed and does not apply to bequests made on or after January 1, 2001.
- No Montana tax applies to estates of people who died after January 1, 2005.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
Sources
- https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2024/12/Biennial-Report_2024_Book-4.pdf
- https://taxfoundation.org/data/all/state/estate-inheritance-taxes/
Risk sources
- IRS inflation adjustments for tax year 2026
Use for the current federal estate tax basic exclusion amount.
- IRS Instructions for Form 706 (United States Estate Tax Return)
Defines filing requirements and federal estate tax framework.
- Tax Foundation - State estate and inheritance taxes
Current list of states with estate or inheritance taxes.
National sources provide baseline context; state statutes and court rules control in Montana.