Western Business & Tax

Regular Hours

Mon-Wed: 9:00 AM to 4:00 PM | Thur: 9:00 AM to Noon
Fri-Sun: Closed

Office: (406) 751-3300 - Fax: (406) 751-3313

2023 Tax Information


The Extension filing deadlines for S-Corps and Partnership (Multi-Member LLC) returns are due Monday, September 16 while indvidual and Schedule-C returns will be Tuesday, October 15.

For 2023 the federal standard deductions are as follows:
  • $13,850 for single filers or married filing separately.
  • $20,800 for heads of household.
  • $27,700 for married filers.
  • Additional standard deduction amounts for over 65 or the blind is $1,500.
  • The additional over 65 standard deduction amount increases to $1,850 for single or head of household filers.


The federal tax brackets for 2023 are (source):
  • 10% for incomes under $11,000 ($22,000 for married couples filing jointly)
  • 12% for incomes over $11,000 ($22,000 for married couples filing jointly
  • 22% for incomes over $44,725 ($89,450 for married couples filing jointly)
  • 24% for incomes over $95,375 ($190,750 for married couples filing jointly)
  • 32% for incomes over $182,100 ($364,200 for married couples filing jointly)
  • 35% for incomes over $231,250 ($462,500 for married couples filing jointly)
  • 37% for incomes over $578,125 ($693,750 for married couples filing jointly)


The Tax Cuts and Job Act abolished the Obamacare penalty on tax payers who were not covered by health insurance for 2019 and beyond. However, if you are covered by a health insurer through healthcare.gov, they will send you a form 1095-A in early 2024, and we absolutely must have that form to finish your returns!

To assist taxpayers in deciding their withholdings claimed on their employers' W4 forms, the IRS provides a withholding calculator which we recommend all our clients utilize. The withholding calculator is available at this link:

IRS Withholding Calculator


Montana's highest income tax rate is 6.75%. More information can be obtained at the link below:
Montana Income Tax Rates


Tax Checklists

Personal Tax Checklist

Business Tax Checklist

Rental Checklist

Farm Checklist

Sale of Property Form

Personal and Business Tax Prep and Consultation

Our professionals bring over 50 years of combined tax experience so that we can help you organize and manage your finances through our professional tax preparation & consultation.


Bookkeeping

Our bookkeepers provide full service bookkeeping utilizing Intuit QuickBooks Desktop and QuickBooks Online. We are focused on the accounting needs of small businesses operating in the Flathead Valley of Montana.


Payroll

Our payroll accountants provide full service payroll through Intuit Quickbooks Desktop and Quickbooks Online. Clients are responsible for all QuickBooks Onlne fees.

Pay periods are every two weeks. The pay period ends on Sunday. Payroll must be emailed to us first thing Monday. If payroll is not able to be sent on Mondays, you will be on a two week waiting period for payday. (Instead of being paid the same week as the payroll is sent, payday will be on the following Friday).

Payday is Friday

Payroll taxes will be automatically withdrawn from your business account the following Wednesday.


Corporate Maintenance

We can help you file your company Annual Reports each year, and have a staff of experts that can help this process go as smoothly and as fast as possible.

Annual Minutes are yearly documents that record your company Annual Meeting information, which is to be held each fiscal year by the directors, even if it is just yourself. Included in these documents are: the date & location of your meeting, attendees, a summary of your company actions throughout the last fiscal year, and a statement as to what the company’s future resolutions are. Though they do not need to be reported, Annual Minutes must be documented in case an IRS audit were to occur. At Western Business and Tax Services we help you organize and file both Annual Reports and Annual Minutes.

Jeffrey D. O'Brien, CPA, PC
Western Business & Tax

130 1st Ave. W
Kalispell, MT 59901

(406) 751-3300