Western Business & Tax

Tax Season Hours January 29 to April 15

Mon-Fri: 9:00 AM to 5:00 PM | Sat-Sun: Closed

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

2023 Tax Information


As of 2024 the FINANCIAL CRIMES ENFORCEMENT NETWORK (FinCen) division of the United States Treasury is requiring all LLCs, Multi-Member LLCs, LLPs, Partnerships, S-Corps, PCs, and C-corps to file a Beneficial Ownership Information Report. These must be completed ASAP! For more information please visit the FinCen website at this address FinCen.gov.

Starting January 29, 2024 the much anticipated 2023 tax filing season begins! It will be an extra special one since 2024 is a leap year!

Mark your calendars as the filing deadline for S-Corps and Partnership (Multi-Member LLC) returns are due Friday, March 15 while indvidual and Schedule-C returns will be Monday, April 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
(please download the forms as they do not render properly in a web browser)

Personal Tax Checklist

Business Tax Checklist

Rental Checklist

Farm Checklist

Sale of Property Form

Personal and Business Tax Prep/Consultation and Planning

Today’s complex business world needs a comprehensive tax team that can help you organize and manage your finances through our professional tax preparation & consultation. We help businesses and individuals stay ahead of their finances by organizing and planning for tomorrow’s success.

Our professionals bring over 50 years of combined experience, and the most up-to-date legal and technical knowledge in the industry. Let us help you prepare and plan for your financial success today!


Our bookkeepers provide full service bookkeeping utilizing Intuit QuickBooks®, as well as small business consulting. We are focused on the needs of small businesses operating in the Flathead Valley of Montana.

The link below is to our client engagement agreement for bookkeeping which elaborates further on these services.

Bookkeeping Services Engagement Agreement

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 Jeffrey D. O’Brien CPA, and Western Business and Tax Services we help you organize and file both Annual Reports and Annual Minutes.

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

130 1st Ave. W
Kalispell, MT 59901

(406) 751-3300