1099 Quarterly Taxes in Montana (2025-2026)
If you're self-employed in Montana — freelancer, contractor, gig worker, or single-member LLC — you owe quarterly estimated taxes to two agencies: the IRS (federal) and Montana Department of Revenue (state). Montana's top marginal rate is 5.9%, applied progressively. Getting your estimates right matters because under-payment penalties stack on top of the actual tax owed.
Montana state income tax (2025)
Montana uses a progressive bracket system on top of federal tax. For single filers in 2025:
| Income (single filer) | Marginal rate |
|---|---|
| $0 – $20,500 | 4.70% |
| $20,500+ | 5.90% |
How to pay Montana estimated taxes
Federal estimated tax due dates (April 15, June 16, September 15, 2026, and January 15, 2027) apply to your Montana state estimated payments as well — most states piggyback on the federal schedule. Pay Montana taxes through the Montana Department of Revenue's online portal: mtrevenue.gov/online-services. You can also mail Form ESW with a check.
Montana-specific quirk freelancers miss
Montana simplified to two brackets in 2024. The state has no general sales tax — one of only five states without one — making net consumption taxes unusually low for residents.
Common deductions for Montana freelancers
- Montana allows the same business expenses (home office, mileage, software, etc.) as federal.
- Half of SE tax is deductible federally; check Montana's rules for state conformity.
- MT conforms to federal QBI deduction.
- SEP-IRA / Solo 401(k) contributions reduce both federal and Montana taxable income.
- Self-employed health insurance premiums are deductible federally.