The Montana Livestock Reporting Form is an official document required by state law (specifically 15-24-902, MCA) for all individuals or entities who own animals within the state. This mandatory annual report serves as a census to declare the number of livestock owned as of February 1st of the current tax year. The primary purpose of this filing is to calculate per capita fees, which directly fund the Department of Livestock’s crucial programs. These state-run initiatives are essential for monitoring animal health, managing predator control, preventing theft, tracking animal movements, and restricting unauthorized imports. Even if an owner possesses only a single horse or a few chickens, they must file this report; furthermore, those who reported ownership in the previous year but currently own zero animals must still file a “zero report” to close their account and avoid estimated billing.
How To File The Montana Livestock Reporting Form
You must submit this report and any applicable payments by the deadline of March 1, 2026. Failure to pay by this date will result in a bill being issued on April 1, 2026, with penalties and interest beginning to accrue on March 2, 2026.
You have two primary options for filing:
- Online Filing: You can file electronically through the TransAction Portal (TAP) at the Department of Revenue’s website. Locate the “Livestock Reporting” tile and select “File a Report”. This method allows for free e-check payments or credit/debit card payments with a processing fee.
- Mail Filing: You may mail the completed paper form along with your payment to the Montana Department of Revenue at PO Box 6169, Helena, MT 59604-6169.
How To Complete The Montana Livestock Reporting Form
Follow these line-by-line instructions to ensure your form is processed correctly without errors.
Header And Account Details
- Correction Checkbox: If you have already filed a report for the 2026 year and need to fix an error, place a mark in the box labeled “Mark if this is a corrected report”.
- Account ID: Enter your specific Livestock Per Capita Account ID if known.
Owner Information
- Primary Owner: Print the full name of the main owner. You must also provide an identification number, either a Social Security Number (SSN) or a Federal Employer Identification Number (FEIN), and indicate which type you are using.
- Deceased Status: If the primary owner has passed away, mark the “Deceased?” box and provide the Date of Death.
- Secondary Owner: If there is a co-owner, enter their name and ID details (SSN or FEIN) in the designated fields. Note that if there are more than two owners, you do not need to list the additional ones.
- Mailing Address: Provide the current mailing address, including City, State, and ZIP Code. The City field is mandatory.
- Contact Info: Enter a valid phone number and email address.
- Email Reminders: Check the box if you wish to receive future billing statements and reporting reminders via email.
Ownership Status (Questions 1 & 2)
- Question 1 (Ownership): Answer “Yes” if you owned any livestock on February 1. If you answer “No,” you must still sign the form and send it in to close your account.
- Question 2 (Multiple Counties): Indicate “Yes” or “No” regarding whether you are reporting animals located in more than one county.
Livestock Counts And Fee Calculation (Section 3)
- County Name: Clearly write the name of the county where the animals were located as of February 1, 2026. If you have animals in multiple counties, you must copy the report and fill out a separate sheet for each county.
- The Calculation Table: For each category, enter the quantity (Column A) and multiply it by the listed rate (Column B) to find the fee (Column C).
- Horses, Mules, Asses: Count all equines including ponies, donkeys, and burros (9 months or older). The rate is $6.27 per head.
- Cattle: Include all cows, bulls, yearlings, and calves (heifer/steer) that are 9 months or older. The rate is $2.46 per head.
- Domestic Bison: Enter the count for bison (9 months or older). The rate is $4.66 per head.
- Sheep: Count your sheep (9 months or older). The rate is $0.58 per head.
- Swine: Include pigs that are 3 months of age or older. The rate is $0.84 per head.
- Goats: Count your goats (9 months or older). The rate is $0.58 per head.
- Poultry: Count all domestic birds raised for food or feathers (chickens, turkeys, geese, ducks, etc.) regardless of age. The rate is $0.07 per bird.
- Honey Bees: Enter the total number of hives. The rate is $0.43 per hive.
- Alternative Livestock: This includes privately owned game animals like elk, moose, antelope, and deer. The rate is $28.22 per head.
- Ratites: Count ostriches, rheas, and emus (9 months or older). The rate is $10.42 per head.
- Llamas, Alpacas: Count these animals (9 months or older). The rate is $10.42 per head.
- Total Calculation: Add up all the dollar amounts in Column C and write the sum in the “Total Per Capita Fee Amount due for this county” box.
Final Affirmation
- Signature: The livestock owner must sign the document to affirm that all information provided is true and complete.
- Date: Write the date of signing.
Payment Voucher (Form LPC-1)
- Voucher Usage: If paying by check, you must complete the bottom “Payment Voucher” section.
- ID Numbers: Ensure your FEIN or SSN and your Montana Account ID are clearly written.
- Period: Verify the reporting period year is correct.
- Details: Fill in your Name, Address, Contact Name, and Phone Number..
- Amount: Enter the total amount paid in box 4.
- Mailing: Detach this voucher and mail it along with your check (with your ID and reporting period written on the memo line) to the Helena address listed on the form.