A separate legal entity owned through shares. 'C corp' and 'S corp' are not entity types - they are federal tax elections made after formation, on the same underlying corporation.
Montana SOS fee schedule: "Articles of Incorporation - Profit: $35.00"
| Filing | Fee | When it is due |
|---|---|---|
| Annual Report | $0 | Due by April 15 every year. |
No recurring state filing fee. The filings above are required but carry no charge. One-time filings and taxes are excluded.
The deadlines above are the rules. Your actual dates depend on when you form, so the calendar is built from your formation date — free, no account.
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