How to Transfer or Move a Corporation from Montana to Florida

How to transfer your company to Florida and keep the EIN with zero downtime [step-by-step]

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Steps to transfer a company (LLC or corporation) to Florida

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How to transfer your company to Florida and keep the EIN with zero downtime [step-by-step]

How to move a corporation from Illinois to Florida [step-by-step process]

How to transfer an Illinois LLC to Florida and keep the EIN [step-by-step]

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How to transfer an LLC out of New York to Florida [step-by-step]

Steps to transfer a company (LLC or corporation) to Florida

50 State Series: How to move your LLC or corporation out of Montana and keep your EIN

Report: Billionaire Stephen Ross says South Florida’s business relocation push in the '1st inning'

Report: How Much Americans Save on Taxes by Moving to Florida

Report: Years to Save for a Home by State and Why Business Owners Are Moving to Texas and Florida

Redomestication, also known as redomesticating, refers to the lesser-known legal process of transferring or moving the "home state" of an existing corporation, partnership, or LLC to a new state. It means keeping your existing company name, credit, and federal employer identification number (FEIN) without wasting time and money creating a new business entity, applying for foreign registration, or moving assets between companies.
— Prof. Chad D. Cummings, CPA, Esq., M.S.T., LL.M., CMA, CFE, CIA, CRMA, CISA, CITP, FCPA, PFS, CFP

Florida destination-state requirements

A same-form corporate domestication into Florida is governed by Fla. Stat. §§ 607.11920-607.11924; a conversion involving a different entity form is governed by §§ 607.11930-607.11935. The transaction requires the applicable written plan, owner approval, and Florida filing instruments, coordinated with the Montana outbound filing so the same corporation continues without interruption. Professional corporations may also require compliance with Chapter 621.

Tax considerations when moving a corporation from Montana to Florida

Montana taxes ordinary individual income at 4.7 percent and 5.65 percent for tax year 2026. The upper bracket begins above $47,500 of taxable income for single filers and $95,000 for joint filers. Under enacted House Bill 337, the top rate falls to 5.4 percent in 2027, while the lower bracket expands to $65,000 for single filers and $130,000 for joint filers. Montana separately taxes qualifying net long-term capital gains at 3.0 percent or 4.1 percent. These distinctions matter when comparing annual operating income with a planned business sale. The Montana Department of Revenue explains the 2026 and 2027 changes.

Montana's corporate income tax generally remains 6.75 percent, with a $50 minimum tax for corporations subject to that minimum. A valid water's-edge election carries a 7 percent rate, which can matter to a multistate corporate group. An LLC's tax treatment depends on its tax classification. Partnership and S corporation income generally passes through to owners, but eligible entities can elect Montana's pass-through entity tax; nonresident owner reporting and payment obligations also require attention. Consequently, pass-through status does not mean that every Montana business is exempt from entity-level payments. Model any election together with the owners' credits and the destination state's treatment.

Montana has no general sales tax and no current separate estate or inheritance tax. However, property taxes and taxes on specific activities can remain material; local resort taxes are relevant in qualifying resort communities. The absence of a general sales tax does not eliminate payroll obligations or taxes connected with Montana property.

For owners redomesticating a corporation from Montana to Florida, distinguish the company's legal domicile from the owners' residence and the location of taxable business activity. Montana-source income can remain taxable after the charter moves. Retaining employees, rental property, or Montana customers can preserve filing obligations, depending on the tax involved. Calculate savings using the enacted 2027 income-tax changes, and close Montana accounts only when the underlying registration or tax obligation has actually ended.

Florida imposes no individual income tax. A qualifying Florida resident therefore does not pay Florida income tax on wages, investment income, or ordinary pass-through business income. The state generally taxes C corporation income at 5.50 percent after Florida adjustments, apportionment, and the $50,000 exemption. An LLC classified as a corporation follows the corporate rules; an LLC's legal label alone does not determine its tax treatment. S corporations can have Florida corporate-tax obligations on certain federally taxable built-in gains or excess net passive income. A partnership or LLC taxed as a partnership can also have a Florida Form F-1065 filing obligation when it has a corporate owner; pass-through treatment does not make every information return unnecessary. The Florida Income Tax Code explains classification and filing requirements.

Florida's general sales tax is 6.00 percent, with county surtaxes where applicable. Effective October 1, 2025, Florida repealed sales tax and the related discretionary surtax on commercial real-property rentals. The enacted 2025 repeal provision in section 37 of H.B. 7031 establishes the effective date. Transient accommodations, parking, and other separately taxable rental transactions require their own analysis. Florida has no current separate estate or inheritance tax, but moving a business does not itself establish an owner's Florida domicile or entitlement to homestead benefits.

Redomesticating a corporation from Montana to Florida can reduce the costs of maintaining a company under a state law that no longer matches its operations. Tax savings depend on the owners' residence, tax classification, and where the business actually earns income. Employees, property, inventory, or other business activity remaining in Montana can preserve its income-tax, sales-tax, payroll, or registration obligations. Complete any required final returns before closing accounts.

Economic nexus also matters for an out-of-state seller without a physical office. South Dakota v. Wayfair, Inc., 585 U.S. 162 (2018), rejected the physical-presence prerequisite for sales-tax collection. A different, limited protection applies to certain solicitation of orders for tangible personal property under 15 U.S.C. § 381. Wisconsin Department of Revenue v. William Wrigley, Jr., Co., 505 U.S. 214 (1992), addresses that net-income-tax protection. It is not a general exemption from sales taxes or taxes on services. A state-by-state nexus review should identify each tax, applicable threshold, protected activity, and continuing filing duty.

Specific legal requirements to transfer a corporation to Florida from Montana

Montana has state-specific statutory, approval, filing, fee, and sequencing requirements that must be coordinated with Florida law. The requirements below are the origin-state requirements applicable to this transaction.

1. Montana LLCs and corporations can move their legal domicile to Florida through statutory domestication when the destination permits the transaction. The route depends on the entity type. Montana enacted a direct LLC domestication framework in 2025; older descriptions requiring every Montana business to form a new destination entity and merge are outdated. For an LLC, the current authorization is Mont. Code Ann. § 35-8-1402. For a business corporation, it is § 35-14-920. These provisions allow an eligible entity to change its governing jurisdiction while retaining its entity type. A corporation becoming an LLC requires a different analysis from a corporation continuing as a corporation.
2. The LLC plan must describe the actual continuing business. Under § 35-8-1403, the written Plan of Domestication identifies the entity before and after the move, its jurisdictions, and the transaction terms. It also addresses the conversion of ownership interests and supplies the proposed organizational documents. For a wholly owned LLC retaining the same owner and percentage interest, say that expressly. For several owners, reconcile voting rights and distribution provisions with the proposed Florida operating agreement. A state filing cannot resolve conflicting promises in an existing agreement. Include any conditions that must be satisfied before filing and specify who may authorize amendments or abandonment if the proposed closing cannot proceed.
3. LLC approval follows a specific statutory sequence. § 35-8-1404 first looks to the entity's governing rules for approval of domestication. If they do not supply a rule, the statute looks to the applicable merger-approval rule; if neither supplies one, all interest holders must approve. A member who will acquire personal liability can require separate written consent under the statute. Consequently, majority ownership alone does not establish authority to sign a Montana LLC domestication. Review the operating agreement actually in force, including amendments and class rights, and identify the approving members in the signed transaction record. The signer of the public filing and the persons whose approval is required may differ.
4. Corporations use the Montana Business Corporation Act. The plan required by § 35-14-920 addresses the new jurisdiction and the treatment of shares, together with proposed articles and bylaws. Under § 35-14-921, board action generally precedes shareholder approval. The statute supplies voting requirements and protections for separate voting groups, and notice must reach shareholders entitled to receive it even when they lack a vote. Review any greater vote imposed by the articles and any applicable appraisal rights. Older contracts referring to merger can also affect a domestication under the statute's transition provisions. Do not substitute the LLC approval standard for a corporate vote simply because the same individual owns the business.
5. The outgoing filing is Articles of Domestication. An LLC files under § 35-8-1406, and a corporation under § 35-14-922. The information must identify the same entity and destination jurisdiction used in the approved plan. For an LLC, a signed plan can serve in place of articles only if it contains all required filing information. Consider confidentiality before using that option because a public filing may disclose internal terms. The destination may require a differently named document, such as Articles of Conversion, without changing the Montana instrument. Confirm required attachments and signature authority against the current Secretary of State instructions before releasing either filing.
6. Coordinate effectiveness in both jurisdictions. Montana's outbound provisions tie completion to effectiveness under the destination's law as well as the Montana filing. The LLC statute permits an identified future date or time within its 90-day limit. A submission receipt does not prove that the transaction is already effective. The closing instructions should identify which document is submitted first, the evidence required by the second filing office, and the deadline for providing any certified copy. Where the states permit coordinated future effectiveness, use the same intended closing date and account for time zones. If one filing is rejected, resolve the mismatch before representing to a bank or counterparty that the Florida entity has completed domestication.
7. Budget the filings actually required. The Montana Secretary of State fee schedule and the accepted filing package determine state charges. A single quoted amount should not combine Montana filing fees with destination charges or optional expedited service. Confirm whether a status certificate or certified copy will be needed by Florida, a lender, or another recipient; Montana's filing requirements do not decide another jurisdiction's evidence requirements. Review the Montana business record for administrative status and outstanding reports before closing. If corrective filings or reinstatement are necessary, complete them in time to obtain the evidence needed for the destination filing rather than assuming a pending correction is sufficient.
8. Domestication preserves the entity and its obligations. For LLCs, § 35-8-1407 provides continuity without dissolution or winding up. For corporations, § 35-14-924 preserves the continuing corporation and its original incorporation history. Property remains vested in the continuing entity, while debts and pending proceedings survive. The move does not extinguish a guarantee or defeat an existing creditor. Preserve the original formation documents alongside the accepted domestication records so that the company's history can be explained. Federal tax classification and EIN treatment require their own analysis; continuity under Montana entity law alone does not establish that every federal tax requirement has been satisfied.
9. Review contracts and regulated operations before filing. Statutory continuity does not remove an express notice or consent requirement tied to a change of domicile. Examine material financing and lease provisions, and obtain any required written approvals. Determine whether the relevant licensing board accepts continuation in Florida and what it requires to update the license holder's record. A professional business should check ownership and professional-entity requirements in both states. For Montana real property, provide the accepted transaction evidence to the title professional and determine what recording is appropriate. Update bank authority and insurance records using the effective name and jurisdiction, without describing the transaction as an asset sale unless a separate sale actually occurs.
10. Preserve the option to stop a pending LLC domestication correctly. § 35-8-1405 permits amendment or abandonment under its stated approval rules. If articles have already been delivered but are not effective, Articles of Abandonment must be filed before effectiveness. The abandonment filing takes effect when filed. An internal decision to cancel, without the required public document, should not be treated as sufficient to prevent the pending domestication.
11. Decide whether the business will remain active in Montana. A corporation organized in Florida may need foreign registration and a Montana registered agent if it continues transacting business in Montana. Retained Montana operations can also preserve tax obligations, regardless of the charter change. Coordinate final returns and account closure with the tax adviser only for obligations that truly end; payroll and Montana-source income may continue. Keep the signed plan and approvals, accepted filings from both states, and evidence of required notices in the permanent records. Assign responsibility for continuing Montana compliance and the first Florida reporting cycle so the change in domicile does not leave either state's obligations unattended.

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