FID-3: Montana Income Tax Return for Estates and Trusts (Form FID-3) (2025)
Montana · Montana DOR · Used for tax years 2025
Form FID-3 is the 2025 Montana Income Tax Return for Estates and Trusts. It reports income, Montana adjustments, deductions, credits, and payments to calculate the estate’s or trust’s tax due or refund.
What you'll need
- Include a complete copy of federal Form 1041 and all related forms and schedules.
- Include federal Forms W-2 and 1099 when reporting Montana income tax withheld on page 2, line 10a.
- Have Montana Schedules K-1 (PTE) available if reporting pass-through entity withholding, mineral royalty withholding, or pass-through entity tax from those schedules.
- If completing Schedule IV for an ESBT, include the federal income computation and statements for Montana additions and subtractions.
- For direct deposit, provide the bank routing number, account number, and whether the account is checking or savings.
Common mistakes
- Do not staple the return. The form says “No Staples.”
- Do not leave out the complete federal Form 1041 and its related forms and schedules.
- Do not skip the required signature section. The form requires the fiduciary or an officer representing the fiduciary to sign.
- If requesting direct deposit to an account outside the United States or its territories, mark the box identifying that account.
Questions people ask
Can an overpayment go toward next year's estimated taxes?
Yes. On the 2025 return, enter the amount you want applied to 2026 estimated taxes on page 2, line 30. Subtract that amount from line 29 to calculate the refund on line 31.
What information does an amended return ask for?
Mark the amended return box and use Schedule V, Part II, to identify the reason for the amendment and explain the changes by form or schedule and line or box. Page 2 also asks for payments made with the original return on line 17 and overpayments already refunded or applied to 2026 on line 19.
How do nonresident and part-year resident estates or trusts report their Montana income tax before credits?
On page 3, line 13, report the tax from Schedule II, Column B, line 18, rather than adding page 3, lines 11 and 12.
How can I pay the amount owed?
The form directs you to revenue.mt.gov for electronic payment options. If paying by check, make it payable to MONTANA DEPARTMENT OF REVENUE.