No state death tax
Montana Estate and Inheritance Tax in 2026
No current Montana estate or inheritance tax on a 2026 or 2027 death. Montana no longer collects estate or inheritance taxes: inheritance tax ended for 2001 deaths and estate tax after 2004.
Updated 2 primary sources citedEditorial policy
Montana and federal death-tax estimate
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- Total estimated death taxes
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- Montana death tax
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- Federal estate tax
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Full federal worksheet with credits, GST and payments · What each input means
Estimate federal estate tax after preparing the estate's valuations, deductions, gifts and valid additional exclusion. Historical liabilities, property in another jurisdiction and estate income require separate review.
The primary-source rule for Montana
Montana Revenue says it no longer collects estate or inheritance taxes. It separately identifies the inheritance repeal for deaths from 2001 and the absence of estate tax after 2004. Department certificates or consents are no longer required to close probate or transfer securities.
Montana collection by affidavit
MCA 72-3-1101 lets a successor collect by affidavit 30 days after death when the probate estate, wherever located and net of liens, is $100,000 or less.
No department certificate is required just to transfer securities
Montana Revenue explicitly removes its former certificate or consent requirement for closing probate and transferring stocks, bonds or other securities. If a bank's inherited-account checklist still asks for that tax consent, refer it to the current agency guidance. This does not remove the bank's separate ownership or probate documentation requirements; it answers a specific Montana tax-certificate question.
The source gives different historic boundaries for inheritance and estate tax. Before treating an old notice as obsolete, identify which tax and original death year it concerns. The 2026 profile does not recompute pre-repeal liabilities. Montana's statement that it no longer collects these transfer taxes also does not eliminate the estate's potential income-tax return for Montana property or Montana-source earnings.
For an executor managing a Montana estate with Oregon property, gather the location and value details needed by Oregon's nonresident allocation. A federal estate inventory can contain nonprobate assets beyond the securities being transferred at a bank. Resolve that inventory and allowed deductions before entering totals here; a department certificate would not establish those federal values in any event.
Sources reviewed October 1–2, 2026. Settlement statutes read October 5, 2026. Prepare federal inputs or compare Montana with the other no-tax states.
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