Beginning January 1, 2026, the Montana Department of Revenue will require all tax payments of $50,000 or more to be made electronically. This update, enacted through Senate Bill 54 during the 2025 legislative session, lowers the previous threshold from $500,000 to $50,000.
Why the change?
Electronic payments are faster, more secure, and help reduce processing delays. This change improves efficiency and convenience for taxpayers and the department.
How to pay electronically:
Taxpayers can make secure electronic payments through the department’s TransAction Portal (TAP) at https://tap.dor.mt.gov. TAP provides self-service access to manage tax accounts, file returns, and make payments online.
What you need to do:
If you anticipate making a payment of $50,000 or more on or after January 1, 2026, please plan to use TAP or another approved electronic method.
For more information or assistance on how to make electronic payments, please visit https://revenue.mt.gov or call 406-444-6900.