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Montana Publication 1: Prepaying Income Tax is Now Available

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Montana Publication 1: Prepaying Income Tax is Now Available

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Montana Publication 1: Prepaying Income Tax is now available in My Revenue.

This publication explains the Montana pay-as-you-go system, which includes taxes and estimated taxes.

The publication provides information on withholding:

  • Wages,
  • Mineral royalties, and
  • Pass-through income.

Information on Form MW-4

Employees
Montana Publication 1 contains additional information about the new Montana Employee’s Withholding Allowance and Exemption Certificate (Form MW-4).
Employers
Please refer to the Montana Withholding Tax Guide.

Quarterly Estimated Payments

Publication 1 also explains when individuals, trusts, and estates must make quarterly estimated tax payments.

The Montana Individual Estimated Income Tax Worksheet (Worksheet ESW) and the Estimated Tax Annualization Worksheet (Worksheet ESA)–which can be used to calculate quarterly payments–are included with the publication.

Publication 1 includes updates to the worksheets:

Worksheet ESW
Worksheet ESW was redesigned to show each quarterly installment as the sum of the payments that you should have paid by the due date of the installment. That way, if you miss or underpay an installment, or if your situation changes, the worksheet calculates catch-up payments automatically.
Worksheet ESA
Worksheet ESA was simplified and can now be used without fist completing Worksheet ESW.

Both worksheets require you to first apply your overpayment from tax year 2018 when determining if any quarterly estimated payments are due for tax year 2019.

Read Montana Publication 1: Prepaying Income Tax in My Revenue.

Publication 1: Prepaying Income Tax Cover Sheet

What’s Changed for 2019

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Individual Income Tax

Updated Form: Montana Individual Income Tax Return (Form 2)
We have consolidated the Montana Individual Income Tax Return (Form 2) to better match the federal Form 1040.
Part of this change streamlines the layout of the Form 2. We have moved worksheets to be near their related schedules inside the Form 2. As such, we are no longer able to provide worksheets or schedules apart from the Form 2.
Paperless Change: Elderly Homeowner/Renter Credit
The Form 2EC is no longer available for paper filers. To claim the Elderly Homeowner/Renter Credit on paper, you will need to file a Montana Individual Income Tax Return (Form 2).
If you do not have a filing requirement and do not wish to file a Form 2, you still claim this credit through our TransAction Portal (TAP).
Removed Form: Montana Individual Income Tax Return (Form 2EZ)
We are discontinuing the Montana Individual Income Tax Return (Form 2EZ). This change matches the federal change to discontinue the federal Form 1040EZ.
If you previously filed the Form 2EZ, you will need to file a Form 2, or view other filing options.
Paperless Change: Form 1099-G, Certain Government Payments
We are no longer mailing Forms 1099-G.
You may access your Form 1099-G through our TransAction Portal (TAP).

Wage Withholding

New Form: Montana Employee’s Withholding Allowance and Exemption Certificate (Form MW-4)
Due to changes to the federal form, we have implemented a Montana-specific Withholding Allowance and Exemption Certificate.

  • New employees need to complete the Montana Form MW-4.
  • Current employees do not need to fill out a Form MW-4 unless their situation changes.
The new Form MW-4 will also be used to replace the Reciprocity Exemption from Withholding (Form MT-R), used to claim the North Dakota Reciprocity Agreement Exemption.

Property

Paperless Change: Livestock Reporting
We will no longer mail Livestock Reporting forms.
Livestock owners can report their livestock and pay the per capita fees through ReportYourLivestock.mt.gov.

Pass-through Entity Delinquency Letters

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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

Returns
March 15
Extensions
September 15

Forms

Montana Department of Revenue forms are available in My Revenue

This is where you will find your Form:

  • AB-23 Application for Residential Appraisal of Property for Taxation Purposes
  • AB-26 Request for Informal Classification and Appraisal Review
  • AB-63 Withdrawal Form for Informal Review or Appeal
  • APLS102F Notice of Referral to the Office of Dispute Resolution
  • CAB-1 New or Expanding Industry Classification Application
  • CT-203 Insignias Refund Application
  • CT-207 Exempted Sales Refund Application
  • CTAB Property Tax Appeal Form
  • IE-MO Motel Income and Expense Reporting Form
  • RW-3 Montana Annual Mineral Royalty Withholding Tax Reconciliation
  • TP-101 Other Tobacco Products and Moist Snuff Tax Return
  • TP-103 Tobacco Product Tax Credit for Returned Products
  • Form 2EZ Montana Individual Income Tax Return (Short Form)
  • Form 2 Montana Individual Income Tax Return (Long Form)
  • TAP TransAction Portal
  • RCC-4 Railroad Car Company Time/Speed Studies
  • IE-AR Apartment Rental Income and Expense Reporting Form
  • IE-MW Mini-Warehouse Income and Expense Reporting Form
  • IE-MH Mobile Home/RV Park Income and Expense Reporting Form
  • IE-MU Multiuse Income and Expense Reporting Form
  • IE-NH Nursing Home/Assisted Living Income and Expense Reporting Form
  • IE-SF Square Foot Rental (Office, Retail, Warehouse and Restaurant) Income and Expense Reporting Form
  • CAB-8 Request for Informal Review for Centrally Assessed Companies
  • CAB-2 Air or Water Pollution Control and Carbon Capture Equipment Certification Application
  • CONTENT — RCR Codes Railroad Car Reporting Codes
  • AB-30A Ammunition Manufacturing Tax Exemption Application
  • AB-14 Application for Tax Incentive Assessment of Energy Generating Property
  • AB-30P Personal Property Tax Exemption Application
  • AB-30R Real Property Tax Exemption Application
  • AB-30T Temporary Tribal Tax Exemption Application
  • AB-56A Application for Tax Exemption and Reduction for the Remodeling, Reconstruction or Expansion of Existing Commercial Buildings or Structures
  • AB-74 Gray Water System Application for Tax Abatement
  • PIRA Purchase Incentive Rental Agreement Reporting Form
  • Form 488 (RTC) Realty Transfer Certificate
  • AB-38 Ownership Change Request for a Pre-1977 Mobile Home
  • AB-3 Agricultural Lands Classification Application
  • AB-13 Nonproductive, Patented Mining Claim Application
  • AB-25 Natural Disaster Application
  • CIT Montana Corporate Income Tax Return
  • CLT-4S Montana S Corporation Information and Composite Tax Return
  • Schedule K-1 Montana Schedule K-1 (CLT-4S and PR-1)
  • PT-AGR Pass-Through Entity Owner Tax Agreement
  • PR-1 Montana Partnership Information and Composite Tax Return
  • DER-1 Montana Disregarded Entity Information Return
  • FID-3 Montana Income Tax Return for Estates and Trusts
  • FID-3 Schedule K-1 Montana Schedule K-1 (FID-3) – Beneficiary’s Share of Income (Loss), Deductions, Credits, etc.
  • CGR Guide Montana Business Tax Guide Public Contractor’s 1% Gross Receipts Tax
  • CGR-1 1% Contractor’s Gross Receipts Contract Award Registration
  • CGR-2 1% Contractor’s Gross Receipts Gross Receipts Withholding Return
  • CGR-3 1% Contractor’s Gross Receipts Application for Refund of Personal Property Taxes and Motor Vehicle Fees Paid
  • Form 2EC Montana Elderly Homeowner/Renter Credit
  • Form 2 Schedule I Schedule I – Montana Additions to Federal Adjusted Gross Income
  • Form 2 Schedule II Schedule II – Montana Subtractions from Federal Adjusted Gross Income
  • Form 2 Schedule III Schedule III – Montana Itemized Deductions
  • Form 2 Schedule IV Schedule IV – Nonresident/Part-year Resident Tax
  • Form 2 Schedule V Schedule V – Montana Tax Credits
  • Form 2 Schedule VI Schedule VI – Credit for Income Tax Liability Paid to Another State or Country
  • Form 2 Schedule VIII Schedule VIII – Reporting of Special Transactions
  • ETM Enrolled Tribal Member Exempt Income Certification/Return
  • MT-R Reciprocity Exemption from Withholding for North Dakota residents who work in Montana
  • MW-1 Montana Withholding Tax Payment Voucher
  • MW-3 Montana Annual W-2 1099 Withholding Tax Reconciliation
  • RW-1 Montana Mineral Royalty Withholding Tax Payment Voucher
  • CT Voucher Montana Corporate Income Tax Payment Voucher
  • FID Montana Estate or Trust Tax Payment Voucher
  • DER Montana Disregarded Entity Tax Payment Voucher
  • IT Montana Individual Income Tax Payment Voucher
  • SB Montana Small Business Corporation Tax Payment Voucher
  • ESA Estimated Tax Annualization Worksheet
  • EXT Extension Payment Worksheet
  • ESW Montana Individual Estimated Income Tax Worksheet
  • EST-I Underpayment of Estimated Tax by Individuals, Estates and Trusts
  • ESA-FID Fiduciary Estimated Tax Annualization Worksheet
  • EXT-FID Fiduciary Extension Payment Worksheet
  • Form 2 Worksheet II Worksheet II – Tax Benefit Rule for Federal Income Tax Refund
  • Form 2 Worksheet III Worksheet III – Qualified Capital Gain Exclusion
  • Form 2 Worksheet V Worksheet V – Standard Deduction, Worksheet VI-IDL – Itemized Deuction Limitation
  • Form 2 Worksheet VII Worksheet VII – Calculation of Interest on Underpayment of Estimated Taxes – Short Method
  • Form 2 Worksheet VIII Worksheet VIII – Taxable Social Security Benefits for Form 2
  • Form 2 Worksheet IX Worksheet IX – Tax Benefit Rule for Recoveries of Itemized Deductions
  • BCT Beer Connoisseur’s Semi-Annual Tax Report Return and Instructions
  • BET Beer Wholesalers/Brewers Monthly Tax Return
  • BET-3 Foreign Brewery Monthly Report For Sales to Retailers Located Within Montana
  • BSM Monthly Report of Beer Shipments into the State of Montana
  • ELT Excise and License Taxes
  • POA Power of Attorney Authorization to Disclose Information
  • HCT Hard Cider Distributors/Brewers Tax Return
  • LCT Quarterly Common Carrier Tax Report for Distilled Spirits Served In/Over Montana
  • PGR Proof Gallon Report
  • PROMO Promotional Agreement
  • SAMPLE REQ Samples Request
  • Standard Quotation & Specification Form Standard Quotation & Specification Form
  • WIT Wine Distributors and Wineries Monthly Tax Return
  • WIT-3 Monthly Sales Report for Sales to Retailers, Consumers and Sacramental Wine Licensees Located Within Montana
  • WSM Monthly Report of Wine Shipments into the State of Montana
  • ADD-MFG Add an Additional Manufacturing Location to an Existing Brewery/Distillery/Winery License
  • BS-DEPOT Brewery Storage Depot License Application
  • DBLA Domestic Brewery License
  • DDWHAPP Domestic Distillery Storage Warehouse License Application
  • DSE Direct Shipment Endorsement Application
  • DWL Domestic Winery License
  • MDLA Domestic Distillery License
  • WINSPEC Montana Application for Special Permit to Sell Table Wine
  • F-1 Floor Plan
  • 30A Location Manager Application
  • G-1 Grocery Inventory
  • OFF PREM Beer and Wine License Application (Retail Off-Premises Consumption)
  • AABLCAT Application to Add Catering Endorsement to All-Alcoholic Beverages License
  • BBWL-CAT Application to Add Catering Endorsement to On-Premises Beer or Beer/Wine License
  • Form 5 Alcoholic Beverages – Gambling Operator Combined On-Premises License Application
  • Form 37/39 Alcoholic Beverages Gambling Operator Short Form
  • FORM 39 Liquor and/or Gambling Short Form
  • NON-BTW Nonprofit Arts Organization Beer and Table Wine License Application
  • WINAMD Wine Amendment Application for On-Premises Beer License
  • MTAB Montana Tax Appeal Board
  • SUBAPP Beer Wholesaler and Table Wine Distributor Sub-Warehouse License
  • WHOLAPP Beer Wholesaler and Table Wine Distributor License
  • AIRLESS Public Airport Lessee Application
  • AIRPORT Public Airport All-Beverages License Application
  • BEERSS Sworn Statement that Products Over 8.75% Alcohol by Volume Meet Beer Requirements (Brewery or Beer Importer Application Supplement)
  • CONAPP Beer Connoisseur’s License Application
  • FBLA Foreign Brewer or Beer Importer License
  • LIQINFOREQ Liquor Licensing File/Information Request
  • OWAP Out-of-State Winery License Application
  • PASCA Passenger Carrier License Application
  • SACWINE Retail Sacramental Wine License Application
  • PPRF Personal Property Reporting Form
  • SPECPERM Special Permit Application to Sell Beer and Table Wine
  • SPECPERM-AUTH Special Permit Law Enforcement Authorization
  • ALTRET Alteration Request
  • Form 30 Business Statement
  • Livestock Reporting Livestock Reporting Form
  • CON-AGREE Concession Agreement Request
  • Form 10 Personal/Criminal History Statement
  • LAPSEREQ Lapse Request
  • LIQ-AUTH Liquor Division Authorization to Disclose Tax Information
  • Form M-1 Secured Party Addition
  • M-2 Secured Party Termination
  • CATERINGRPT Monthly Catering Report
  • Form 13 Reporting Form For A Non-Institutional Loan
  • NONUSE REQ Nonuse Request/Resume Operations Instructions
  • RESDET Resort Determination
  • SURVEY Certified Survey Affidavit
  • TOA Temporary Operating Authority/Temporary Gambling Authority
  • UCH-1 Report of Property Presumed Unclaimed
  • UCH Montana Unclaimed Property Holder Payment Voucher
  • UCH-1 Multiple Holder Payment Voucher Payment Voucher for Unclaimed Property Holder Report
  • EXPT Tax-Exempt Status Request Form
  • CR-T Application for Tax Certificate
  • INH-4 Application for Determination of Estate Tax
  • AEPC Alternate Energy Production Credit
  • AFCR Alternate Fuel Credit
  • AMD Montana Individual Income Tax Amended Return Reconciliation Worksheet
  • APLS101F Request for Informal Review
  • CC College Contribution Credit
  • CCT Consumer Counsel Fee
  • CGP Assessment of Gross Proceeds of Coal Mines
  • CIT-UT Underpayment of Estimated Tax By Corporation
  • C-MFG-1 Manufacturer Cigarette Tax
  • CST Coal Severance Tax
  • CT-201 Cigarette Tax Decals Order Form
  • CT-205 Cigarette Tax
  • CT-206 Cigarette Tax Exempt Sale Certificate
  • DCAC Dependent Care Assistance Credits
  • DS-1 Disability Income Exclusion
  • ECC Elderly Care Credit
  • EEL Electricity and Electrical Energy License Tax Report
  • ELC Emergency Lodging Credit
  • ENRG-A Geothermal System Credit
  • ENRG-B Alternative Energy System Credit
  • ENRG-C Energy Conservation Installation Credit
  • EREC Renewable Energy Credit Report
  • ESL Extension of Statute of Limitations
  • ESW-FID Montana Fiduciary Estimated Income Tax Worksheet
  • ETR Montana ACH Credit Payment Registration
  • FIRELTR Fire code requirements and information
  • FRM Montana Farm and Ranch Risk Management Account
  • FTB Montana First-time Home Buyer Savings Account
  • PTAP Property Tax Assistance Program (PTAP) Application
  • MDV Montana Disabled Veteran (MDV) Property Tax Relief Application
  • PR Montana Partnership Tax Payment Voucher
  • PSR Public Service Regulation Fee
  • PWR Partnership E-File Waiver Request
  • RCC-1, RCC-2, & RCC-3 Railroad Car Company Annual Reporting Form
  • RCYL Recycle Credit/Deduction
  • RDF-CT Application to be Considered a Research and Development Firm
  • RIT-1 Resource Indemnity Trust Tax – Industrial Mineral Producers
  • RIT-3 Resource Indemnity Trust Tax – Metal Mines
  • RIT-4 Resource Indemnity Trust Tax – Coal Producers
  • RSCH Increase Research and Development Activities Credit
  • RVT Rental Vehicle Sales And Use Tax Return
  • Credit Form Credit Form for Defective Merchandise/Transportation Breakage/Shortage
  • Return Request Merchandise Return Request
  • TDD Telecommunications Service Fee
  • TEC Telecommunications Service Exemption Certificate
  • Trainer Application State Trainer Application – Liquor Control Division
  • Trainer Application Questions State Trainer Supplemental Questions – Liquor Control Division
  • Trainer Criteria Responsible Alcohol Sales and Service Training – How To Become A State Trainer
  • UCH-2 Report of Property Presumed Unclaimed Inventory Listing Sheet to Report Contents of Safe Deposit Boxes
  • ASA Request to Purchase Non-Beverage Ingredients Containing Alcohol
  • ASA-1 Importing Bulk Spirits for Manufacturing
  • Underground Storage Tanks Notification for Underground Storage Tanks
  • VT Veterans’ Program Contribution/Deduction
  • WE-ELECT Water’s Edge Election
  • WET Wholesale Energy Transaction Tax
  • SPVetFr Montana Application for Special Permit (Veterans’/Fraternal Organizations)
  • SUPAVP-2 Supplement to Application for Montana Vendor Representative Permit
  • Credit Form for Out of Stock Sales Items Credit Form for Out of Stock Sales Items
  • STFIR Information Referral
  • AB-27 Property On-Site Review Authorization
  • MA eStop Business Licenses Master Application and Online Service
  • BET-2 Beer Retailer Monthly Report For Purchases from a Brewery Located Outside of Montana
  • HCT-2 Hard Cider Retailer Monthly Report For Purchases from a Winery or Brewery Located Outside of Montana
  • WIT-2 Wine Retailer Monthly Report For Purchases from a Winery Located Outside of Montana
  • FWIR Montana Foreign Winery or Importer Registration
  • CONTENT – Centrally Assesed Frequest for Utility Forms
  • CONTENT – Report Your Livestock Livestock Reporting Application Inforamtion
  • BBSC Biodiesel Blending and Storage Credit
  • HI Health Insurance for Uninsured Montanans Credit
  • MINE-CRED Mineral and Coal Exploration Incentive Credit
  • QEC Qualified Endowment Credit
  • IUFC Infrastructure User Fee Credit
  • CONTACT – Web Developers Contact: Web Developers
  • VRRA Vendor Representative Renewal Application
  • AVP-2 Application for Montana Vendor Representative Permit
  • CONTACT – Utility Forms Contact: Utility Forms
  • CAB-9 Notice of Referral to the Office of Dispute Resolution for Centrally Assessed Companies
  • CAB MTAB Centrally Assessed Property Tax Appeal
  • ADD-CH Change of Address
  • CONTACT – Citizen Services Call Center Contact: Call Center
  • CONTACT – Contact Us Contact: Contact Us (Not Used?)
  • GenReg Montana Department of Revenue Business Registration
  • NOL Montana Net Operating Loss (NOL)
  • AB-NonDisc Request for Nondisclosure of Property Record Information
  • LFT Lodging Facility Sales and Use Tax
  • NFBT Nursing Facility Utilization Fee
  • ICFUF Intermediate Care Facility Utilization Fee
  • HUF Hospital Facility Utilzation Fee
  • 911 Emergency Telephone Service Fee
  • RTE Retail Telecommunication Excise Tax
  • RTI Request for Copies of Tax Information
  • INA-CT Affidavit of Inactivity for Corporations, Partnerships and Disregarded Entities
  • CONTENT – Property Appeals The Formal Property Appeals Process
  • CAB-4 Value-added Manufacturing Machinery Certification Application
  • ATL Assumption of Montana Tax Liabilities
  • FPC Film Production Credit
  • FPC-AF Film Production Credit Application Fee
  • FPC-PP Film Production Credit Submission of Costs – End of Principal Photography
  • FPC-RD Film Production Credit Residency Declaration
  • MHPE Mobile Home Park Exclusion
  • MINE-CERT Application and Affidavit for Certification and Approval of Mineral and Coal Exploration Incentive Credits
  • NEXUS Nexus Questionnaire
  • OSC Oilseed Crushing and Biodiesel/Biolubricant Production Facilities Credit
  • Garnishment Formula for Wage Levy Garnishment Formula for Wage Levy
  • Form 2M Individual Income Tax Form 2M
  • Form 2M Worksheets Calculation Worksheets for Individual Income Tax Return Form 2M
  • 2101 W-2 Withholding Declaration
  • 2441-M Child and Dependent Care Expense Deduction
  • MSA Montana Medical Care Savings Account
  • NOL-Pre-99 Net Operating Loss Worksheet for 1998 and Prior Years
  • MRW Reg Registration for Mineral Royalty Withholding
  • BEN Bentonite Production Tax
  • CGT Cement and Gypsum Producers License Tax
  • MMG Statement of Gross Proceeds of Metal Mines
  • MML Metalliferous Mines License Tax
  • MMM Micaceous Mineral Mines License Tax
  • MMN Statement of Net Proceeds of Mines
  • MMN-2 Statement of Net Proceeds of Mines – Talc Producers Only
  • MMN-3 Statement of Net Proceeds of Mines – Vermiculite Producers Only
  • MMN-4 Statement of Net Proceeds of Mines – Garnet Producers Only
  • MMN-5 Statement of Net Proceeds of Mines – Limestone Producers Only
  • AB-8 Application for Separate Assessment of Undivided Interest in Mining Claim Property
  • AB-10 Request for Townhome Classification
  • NAUPA NAUPA Holder Request for Reimbursement
  • Decedent’s Family History Decedent’s Family History
  • MSR Employee Certificate of Status under the Military Spouses Residency Relief Act (MSRRA)
  • Medical Marijuana Provider Tax Return Medical Marijuana Provider Tax Return
  • CONTENT – Which Individual Income Tax Form Do I Need? Which Individual Income Tax Form do I need?
  • CIT Booklet Montana Form CIT Corporate Income Tax Booklet
  • CLT-4S Booklet Montana Form CLT-4S Small Business Corporation Booklet
  • Oil and Gas Production Tax Return Oil and Gas Production Tax Return
  • Withholding Tax Guide with Tax Tables Withholding Tax Guide with Tax Tables
  • eStop Guide eStop Business Licenses Guide
  • FID-3 Worksheets I & II Worksheets I and II – Credit for an Income Tax Liability Paid to Another State or Country
  • FID-3 Booklet Montana Form FID-3 Income Tax Booklet for Estates and Trusts
  • Form 2 Booklet Montana Form 2 Individual Income Tax Forms and Instructions (Includes Form 2EC)
  • Form 2 Worksheet IV Worksheet IV – Partial Pension and Annuity Income Exemption
  • Form 2 Worksheet VI Worksheet V – Standard Deduction, Worksheet VI-IDL – Itemized Deduction Limitation
  • Form 2EZ Booklet Montana Form 2EZ Individual Income Tax Forms and Instructions, EZ, 1040EZ
  • Form 2M Booklet Montana Form 2M Individual Income Tax Forms and Instructions (Includes Form 2EC)
  • Medical Marijuana Provider Tax Payment Voucher Medical Marijuana Provider Tax Payment Voucher
  • PR-1 Booklet Montana Form PR-1 Partnership Booklet
  • Agricultural Processing Facilities Exemption Application Agricultural Processing Facilities Exemption Application
  • CONTENT – Rail Car Reporting Codes Rail Car Reporting Codes for Montana
  • SECURED Secured Party/Security Interest Form
  • Montana Tax Rates Montana Individual Tax Rates
  • Customer Survey My Revenue Customer Survey
  • TRL/MSC Transfer of Location Application for Montana Domestic Brewery, Winery, Distillery, Storage Depot, Beer Wholesaler, and/or Table Wine Distributor
  • Alt Prop Alternating Proprietor on a Manufacturer’s Premises
  • Contract Mfg Contract Manufacturing Application
  • Land Value PTARP Land Value Property Tax Assistance for Residential Property
  • Gifting Statement Gifting Statement
  • Sub W-9 Taxpayer Identification Number (TIN) Verification
  • Retail Alcoholic Beverage Competitive Bid Form Retail Alcoholic Beverage Competitive Bid Form
  • Resale Montana Business Registry Resale Certificate
  • Forms
  • MW-4 Montana’s Employee’s Withholding Allowance and Exemption Certificate

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Montana Corporate Income Tax Treatment of IRC Section 965(a) Income

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2017 and 2018 Montana Corporate Income Tax Return

Water’s Edge Filers

Taxpayers who file on a water’s edge basis should attach their IRC 965 Transition Tax Statement to their Montana return. Add the total amount of gross income from 965 dividends on Page 3, line 2i, of the Montana Form CIT “other additions.” Deduct 80% of the total amount of gross income from 965 dividends on Page 3, line 3g, of the Montana Form CIT “other reductions.”

If any of the 965 dividends included in “other additions” are from subsidiaries included in the Montana water’s edge filing and incorporated in tax haven countries listed in Section 15-31-322, MCA, deduct 100% of the total amount of gross income related to these entities on Page 3, line 3g, of the Montana Form CIT “other reductions.”

Worldwide Filers

Taxpayers who file on a worldwide basis should attach their IRC 965 Transition Tax Statement to their Montana return. Add the total amount of gross income from 965 dividends reported on Page 3, line 2i, of the Montana Form CIT “other additions.” Deduct 100% of the total amount of gross income from 965 dividends received from unitary subsidiaries included in the Montana worldwide filing on Page 3, line 3g, of the Montana Form CIT “other reductions.”

If any of the 965 dividends included in “other additions” are from subsidiaries that are not included in the Montana worldwide filing, no Montana deduction is allowed related to this income.

Separate Company, Domestic or Limited Combination Filers

Attach your IRC 965 Transition Tax Statement to your Montana return. Add the total amount of gross income from 965 dividends reported on Page 3, line 2i, of the Montana Form CIT “other additions.” Deduct 100% of the total amount of gross income from 965 dividends received from unitary subsidiaries included in your Montana filing on Page 3, line 3g, of the Montana Form CIT “other reductions.”

If any of the 965 dividends included in “other additions” are from subsidiaries that are not included in your Montana filing, no Montana deduction is allowed related to this income.

The Montana Department of Revenue will be closed on for Lincoln's and Washington's Birthdays.

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