SB: Montana Small Business Corporation License Tax Payment Voucher (Form SB) (Revision)
Montana · Montana DOR · Used for tax years 2024, 2025, 2026
Form SB is Montana’s Small Business Corporation Tax Payment Voucher. It identifies the business, tax period, payment type, and amount paid so the Department of Revenue can apply the payment.
Who files this form
Form SB is a Montana Small Business Corporation Tax Payment Voucher. Use it when sending a payment by check.
Payments of $50,000 or more must be made electronically.
What you'll need
To complete the voucher, have these details ready:
- Name and phone number
- Payment type: current year, estimated, tentative, or amended
- Period ending date
- FEIN
- Amount paid
For a mailed payment, include your check with the completed voucher. Write your ID and tax year on the check memo line.
How to file
Pay online
Visit the Montana TransAction Portal (TAP) at https://tap.dor.mt.gov. You can pay for an e-filed or paper-filed return by e-check for free, or by credit or debit card for a small fee.
Payments of $50,000 or more must be made electronically.
Pay by mail
Complete and detach the voucher, then mail it with your check to:
Montana Department of Revenue
PO Box 8021
Helena, MT 59604-8021
Write your ID and tax year on the check memo line. Do not staple or tape the voucher to your check or tax return. Use a separate voucher for each tax period.
Common mistakes
- Sending a check without the voucher. Include the voucher so the department can apply your payment.
- Leaving your ID or tax year off the check memo line.
- Using one voucher for multiple tax periods. Use separate vouchers for each period.
- Stapling or taping the voucher to the check or tax return.
- Paying $50,000 or more by check. These payments must be made electronically.
Questions people ask
Can I pay online if I filed a paper return?
Yes. TAP accepts payments for both e-filed and paper-filed returns.
Is there a fee to pay through TAP?
E-check payments are free. Credit and debit card payments have a small fee.
Can I use one voucher for several tax periods?
No. Use a separate voucher for each tax period.
When is electronic payment required?
Payments equal to or greater than $50,000 must be made electronically.