Montana water's-edge election due March 31, 2025, for calendar-year taxpayers Calendar-year taxpayers that want to make a new Montana water's-edge election — or renew an existing election that expired at the end of 2024 — must file Form WE-ELECT by March 31, 2025. In our experience, the MT DOR will not waive untimely water's-edge elections unless the taxpayer can establish reasonable cause as defined in the Montana Administrative Rules. A Tax Alert has details. |