We recently mailed delinquency letters to S corporations and partnerships who have an open account with us and have not filed their 2018 Montana tax return.
The delinquency letter project helps the department keep taxpayer accounts up-to-date. The letters also serve as a reminder for entities that may have forgotten to file or whose returns we did not receive.
We appreciate the time taxpayers and their representatives take to respond to these letters. Responding helps us not only ensure compliance, but also allows us to clean up unnecessary accounts and identify any system errors. If we do not receive a response from a taxpayer, we may estimate their tax, penalty and interest.
Entities that did not have any Montana activity for the tax year in question should file the Affidavit of Inactivity for Corporations, Partnerships, and Disregarded Entities (Form INA-CT) to report that they were not actively engaged in business during the tax year. Alternatively, an entity should file a final return to close their account with the department if they are withdrawing with the Secretary of State or do not anticipate any future Montana activity.
Frequently Asked Questions
- Partnerships
- Every business registered in the state that files a federal partnership return must file a Montana Partnership Information and Composite Tax Return (Form PR-1) reporting its activity in Montana. The return is filed on a calendar or fiscal year basis. The due date for the return is the 15th day of the third month following the tax period end.
- S Corporations
- Every business registered in the state that files a federal S Corporation return must file a Montana S Corporation Information and Composite Tax Return (Form CLT-4S) reporting its activity in Montana. The return is filed on a calendar or fiscal year basis. The due date for the return is the 15th day of the third month following the tax period end.
You either previously filed a tax return with us or registered with the Montana Secretary of State. Businesses that conduct activity in the state must register with the Montana Secretary of State. The information recorded by this office is then forwarded to the Department of Revenue.
You can call the Office of the Secretary of State’s Business Services Division at (406) 444-3665 or visit their website at sosmt.gov if you have any questions or concerns regarding your business’ registration records.
Partnerships and S corporations that registered to do business in Montana, but are not engaged in business in Montana, are required to file an
Affidavit of Inactivity for Corporations, Partnerships and Disregarded Entities (Form INA-CT) for the reporting period.
This form must be filed electronically through our TransAction Portal. If it is the final year of your business in Montana, please indicate this when you file.
Yes.
An entity with Montana income (gain or loss) has a Montana filing requirement.
There is no minimum income threshold
Please send us the returns with copy clearly marked on them, along with a copy of the letter. If a payment was sent with the tax return, please include a copy of the canceled check (front and back). If you electronically filed the return, please provide the e-file confirmation or acceptance numbers.
Please send all returns or other information to:
Montana Department of Revenue
PO Box 5805
Helena, MT 59604-5805