Montana DOR Offers Waiver for 2024 Estimated Tax Interest Under HB 863

Oct. 7, 2025, 2:34 PM UTC

The Montana Department of Revenue (DOR) has announced relief for individuals who incurred interest charges on the underpayment of estimated tax due to changes in the calculation of Montana taxable income for the 2024 tax year. Under the provisions of House Bill 863, individuals who filed their 2024 Montana tax return by April 15, 2025, paid the tax in full, and were charged this interest (including self-reported amounts) can request a special waiver, which must be requested before Jan. 1, 2026. [Montana Dep’t of Revenue, Tax News, 09/29/25]

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