Pass-through Entity Delinquency Letters

December 19, 2018

We recently mailed delinquency letters to S corporations and partnerships who have not filed their 2017 Montana tax return. These letters were sent to entities that have an open account with us and have not filed their 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 that we did not receive their returns.

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.

Due Dates