CWR: Corporate E-file Waiver Request (Form CWR) (Revision)

Montana · Montana DOR · Used for tax years 2024, 2025, 2026

Montana Form CWR requests a waiver of the requirement to electronically file a corporation income tax return (Form CIT). It identifies the corporation and tax period and documents the reason for requesting the waiver.

Who files this form

A corporation must use Form CWR to request a waiver if it cannot meet the requirement to electronically file its Montana corporation income tax return, Form CIT.

For tax periods beginning after December 31, 2022:

  • Corporations with more than $750,000 in gross receipts must e-file Form CIT.
  • Corporations with $750,000 or less in gross receipts are exempt from that requirement and do not need Form CWR.

Gross receipts means total gross revenue from all sources for the tax period, without subtracting costs or expenses.

When it's due

  • General filing rule: Submit Form CWR with the paper-filed Form CIT on or before the return’s filing due date, including extensions.
  • Reason 2, for tax periods beginning after December 31, 2024: Submit Form CWR separately from Form CIT at least 30 days before the filing deadline, including extensions.
  • Unsuccessful e-filing, for tax periods beginning between January 1, 2023 and December 31, 2024: The department allows 10 calendar days from the first transmission to correct the return for electronic resubmission.

The text does not give a specific calendar filing due date.

What you'll need

Have the following information ready:

  • The tax period, corporation name, mailing address, and federal employer identification number (FEIN) used for federal and state tax reporting.
  • For reason 1: the reject code, number of e-filing attempts, software used, and dates of the attempts.
  • For reason 3: a description of the hardship caused by attempting to meet the e-filing requirement.
  • The authorized signer’s signature, date, printed name, title, email, and phone number.

Under the general filing rule, include Form CWR with the corporation’s paper Form CIT. Reason 2 requires a separate, earlier submission.

How to file

  1. Enter the corporation’s tax period and identifying information.
  2. Select only one reason for requesting the waiver and provide the required details.
  3. Have an authorized person sign the request and provide contact information.
  4. Under the general filing rule, place Form CWR as the first page of the corporation’s paper Form CIT submission.

Mail the tax return and Form CWR to:

Montana Department of Revenue

P.O. Box 8021

Helena, MT 59604-8021

Reason 2 exception: For tax periods beginning after December 31, 2024, submit Form CWR separately from Form CIT at least 30 days before the filing deadline, including extensions.

Common mistakes

  • Checking more than one reason. Select only one box.
  • Using a reason outside its allowed tax periods. Reason 1 is valid for tax periods beginning between January 1, 2023 and December 31, 2024. Reason 2 is valid only for tax periods beginning after December 31, 2024.
  • Leaving the request unsigned. An unsigned waiver request is not valid. Include the signer’s contact information.
  • Missing the first-page requirement. Under the general filing rule, Form CWR must be the first page of the paper submission.
  • Waiting to submit reason 2 with Form CIT. Reason 2 requires a separate submission at least 30 days before the filing deadline, including extensions.

Questions people ask

Does a corporation with exactly $750,000 in gross receipts need Form CWR?

No. Corporations with $750,000 or less in gross receipts are exempt from the e-filing requirement and do not need this form.

Can an unsuccessful e-filing attempt support a waiver?

Reason 1 applies to tax periods beginning between January 1, 2023 and December 31, 2024. The return must have been rejected by the department, and the rejection could not be resolved. Provide the reject code, number of attempts, software used, and submission dates.

What waiver grounds apply to tax periods beginning after December 31, 2024?

The corporation must demonstrate that electronic filing software is not readily available or that requiring it to e-file would cause hardship.

Where can I get help?

Visit MTRevenue.gov, call (406)444-6900, or use Montana Relay at 711 for the hearing impaired.

Official sources

All versions of CWR