The Firm of Gardner & Billing, CPAs PLLC

The office of Gardner & Billing CPAs will be closed on Monday, January 1st for New Year's Day.   We wish you a happy and healthy 2018!

Our office will be closed on Monday, December 25th for Christmas Day. From all of us at Gardner & Billing CPAs,  we wish you a safe and happy holiday season. 

Senate passes tax-reform bill; House must revote  The Senate voted early today to approve the Tax Cuts and Jobs Act, but it voted on a version that differed from the bill the House of Representatives had passed hours earlier, so the House must vote again before the tax-reform legislation can be sent to the president for his signature. Follow us for more information as it becomes available and news on what the changes mean for you.

Montana’s Minimum Wage is set to rise to $8.30 per hour effective January 1, 2018 pursuant to Montana Code Annotated 39-3-409.   The current 2017 wage is $8.15, which means an increase in 15 cents per hour.   No tip credit, training wage or meal credit is allowed in the State of Montana, so all businesses covered by the Fair Labor Standards Act are required to pay at least Montana minimum wage.   The law requires a minimum wage adjustment based on changes in inflation as measured by the Consumer Price Index (CPI) from August of the preceding year to August of the year in which the calculation is made.   An adjustment to the minimum wage is to be calculated no later than September 30 of each year based upon any increase in the CPI, rounded to the nearest five cents.   Also, remember that overtime hours are calculated on a weekly basis, and NOT a bi-weekly basis! Employees who work in excess of 40 hours in a single workweek must receive overtime compensation of at

Bidding begins today and we encourage you to drop by our office or comment on our Facebook post to take this beautiful handmade wreath "home for the holidays"! All proceeds benefit the Broadus Senior Center and remember, Gardner & Billing CPAs will match the winning bid up to $50! Bidding will end after the stroll on Friday, so keep an eye on this one!

At Gardner & Billing CPAs we’re excitedly forming plans for the Broadus Christmas Stroll taking place on Friday, December 1st! We felt that our Christmas Wreath Silent Auction was such a success last year that we’ll be recreating the event again in 2017. This year we’ll be designing a single Christmas wreath for auction and plan to open bidding on Wednesday, November 29th. You can bid online via our Facebook page or stop by our office to bid in person, up through the night of the Christmas Stroll. All proceeds on the auction will go to assist in bringing the Senior Center “home” to their location downtown. Plus, Gardner & Billing CPAs will match the winning bid for a contribution up to $50! We want to continue our tradition of being a family-friendly stop on your stroll. Santa’s Christmas elves will be handing out drinks, treats and a fun coloring craft during the stroll from 3-6pm. We encourage kids of all ages to stop by on Friday to pick up a stocking to take home

We are closely watching the possible legislative changes that the Senate Finance Committee and the House Ways and Means Committee are working on to create changes in the tax code.   While the two committees are far apart on some of the issues, they are close to being in agreement on others.   As you know, the Senate and the House need to each pass their versions of the tax reform, and then a Joint committee made up of members from each the House and Senate need to agree on a compromise that will then be voted on by the Senate and the House. It appears more likely than not that there will be some version of tax reform legislation.   It is too early to begin to make any planning moves based on the possibility of the legislative changes.   It is important to keep in mind that there may be changes coming, so any decisions for the future that have tax implications may be affected by this legislation. As soon as we know what the final version of the "t

Gardner & Billing CPAs wish to extend our gratitude and respect to all those who have served our country...  yesterday, today and tomorrow.  Wishing you a Happy Veterans Day.

If you operate a truck or bus in interstate or international commerce, the Unified Carrier Registration (UCR) program requires that you register your business with Montana Dept of Transportation and pay an annual fee based on the size of your fleet.  Registration for the upcoming 2018 period is typically due by December 31, 2017.  However, The UCR Board of Directors has announced a delay in the start of 2018 registrations.  The below notice was issued at the end of last week to address expectations for the opening of registration on November 1st.  ___________________________________________________________________ October 27, 2017 TO: All State Administrators of the UCR Act FR: UCR Board of Directors RE: UCR 2018 Registration Delayed Until Further Notice While we believe a new rule setting final fees is imminent, the Unified Carrier Registration (UCR) Board of Directors is delaying until further notice the start of the 2018 registration period while the Federal Motor Carrier Safet

Happy Halloween from Gardner & Billing CPAs!  Come visit us next week for Halloween treats! Broadus Trick-or-Treat Schedule 10:30am Storytime Trick-or-Treat Preschooler trick-or-treat around the courthouse square  3:30pm Trick-or-Treat for all ages   Meet at the library Preschoolers - 2nd grade go together as a group with adults 3rd grade and up receive a list of participating businesses 

Marsha Goetting, MSU Extension Family Economics Specialist, will be presenting an Estate Planning Workshop on Monday, October 30th, at 1:00 p.m. at the Broadus Community Center. Goetting will begin the workshop with effective methods of starting difficult conversations about estate allocation. Specific areas Goetting will cover include decisions about treatment of heirs and equal vs equitable; wills, trusts, probate, duties of the personal representative, joint tenancy transfer and transferring motor vehicles, power of attorney, basis in land, Montana Medical Care Savings Accounts, rights over your remains, letter of last instruction, common law marriage, and the Montana Endowment Tax Credit. Marsha's video guide to estate planning in Montana, based on Montana’s state laws, is a lively, helpful video that everyone can understand! It has lots of helpful tips presented in a fun, memorable way. More information on Marsha and estate planning resources can be found at the MSU E