Real estate includes land, growing timber, buildings, structures, fixtures, fences, and improvements affixed to land.
When and where to file: file it with the County Clerk and Recorder when the instrument or deed evidencing a transfer of real estate is presented for recording.
Operation of law: a Realty Transfer Certificate with the required supporting documentation should also be filed with the local Department of Revenue office.
Income taxes: any gain on this transfer is Montana source income and should be reported to the Department of Revenue on the appropriate income tax return.
Part 6: if there is no exception checked in Part 5, you must complete this section.
| Question | Answer |
|---|---|
| Form Name | Form RTC |
| Form Length | 8 pages |
| Fillable? | Yes |
| Fillable fields | 193 |
| Avg. time to fill out | 33 min |
| Edition | V4 12/2025 |
| Where to file | The County Clerk and Recorder, when the instrument or deed evidencing a transfer of real estate is presented for recording; if the transfer is by operation of law, a Realty Transfer Certificate with the required supporting documentation should also be filed with the local Department of Revenue office |
| Matches the agency's file | Yes, checked October 3, 2026 |
| Other names | Form RTC, RTC, Realty Transfer Certificate, Montana realty transfer certificate, Montana RTC form |
| Official source | Form RTC V4 12/2025, Montana Department of Revenue |
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