We recently mailed letters to S corporations and partnerships that have an open account with us and have not filed their 2019 Montana tax returns.
Sending these delinquency letters 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 it is withdrawing with the Secretary of State or does not anticipate any future Montana activity.