Pass-through Entities

Approved Pass-Through Entity Software

Montana Department of Revenue | January 30, 2025

We have tested these software vendors and approved them for use submitting Montana Pass-Through Entity Tax Return. We only test software to ensure we can accept forms filed by the ...

Forms

Montana Department of Revenue | January 8, 2025

Welcome to the Montana Department of Revenue Forms Repository Please use the search box below to filter the results on this page. If you are not able to find the ...

Department Reminds Pass-Through Entities of Proper Treatment of Pass-Through Entity Tax Overpayments – Tax News You Can Use

Kate Fischer | May 1, 2024

As the department processes the over 48,000 Forms PTE received for tax year 2024, one of the most common adjustments we have made is to tax returns pushing overpayments of … Department Reminds Pass-Through Entities of Proper Treatment of Pass-Through Entity Tax Overpayments – Tax News You Can Use

Tax Certificates

Montana Department of Revenue | March 4, 2024

What is a Tax Certificate? A Tax Certificate verifies that the entity has paid all taxes currently due and filed all required Montana tax returns, including through the entity’s final ...

Montana Department of Revenue | December 11, 2023

A pass-through entity is a business whose owners claim the income on their own income tax returns based on their share of profits or losses. Pass-through entities include: Partnerships S corporations ...

Department Rulemaking Filing for July 22, 2022

Montana Department of Revenue | July 22, 2022

Proposal Notices MAR 42-1052 MAR 42-1052pro - pertaining to department implementation of legislation for House Bills 157, 226, 525, 705 and Senate Bill 320 enacted by the 2021 Montana Legislature ...

Changes to Partnership Income and Corresponding Montana Source Income from House Bill 53

Montana Department of Revenue | March 4, 2022

The 67th Montana legislature enacted House Bill 53 to facilitate the reporting of federal adjustments to partnership income and the corresponding Montana source income on Montana returns. The new law … Changes to Partnership Income and Corresponding Montana Source Income from House Bill 53

2019 Pass-Through Entity Delinquency Letters Mailed

Montana Department of Revenue | June 9, 2021

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 ...

Revised Montana NOL Schedule for Tax Years 2018-2020

Montana Department of Revenue | August 6, 2020

Congress enacted the Federal Coronavirus Aid, Relief, and Economic Security (CARES) Act on March 27, 2020. Among other things, the Act addresses net operating losses (NOLs) and other related provisions. For example: ...

Montana Adjustment Details and Codes

Montana Department of Revenue | January 8, 2020

Quick Information Due Dates ReturnsMarch 15 ExtensionsSeptember 15 Tax Types Composite Income Tax Pass-through Entity Withholding Related Resources Montana Pass-Through Entity Tax Return (Form PTE) Montana Form PTE Instructions Booklet ...

Pass-Through Entity Tax Credits

Montana Department of Revenue | January 8, 2020

Montana Source Income

Montana Department of Revenue | January 8, 2020

Pass-Through Information Return Filing Requirements

Montana Department of Revenue | January 8, 2020

Pass-Through Entity Delinquency Letters

Montana Department of Revenue | December 5, 2019

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 ...

New for Tax Year 2019: Montana Pass-Through Entity Tax Return (Form PTE)

Montana Department of Revenue | September 19, 2019

Beginning with Tax Year 2019, Partnerships and S corporations will file their Montana tax return on the new Montana Pass-Through Entity Tax Return (Form PTE). Disregarded entities owned by partnerships ...

Filing Changes for Disregarded Entities

Montana Department of Revenue | September 19, 2019

Starting with Tax Year 2019, we will not accept the Montana Disregarded Entity Information Return (Form DER-1) or payments for the following entities: Single-Member LLCs (SMLLC) owned by partnerships or ...

Inactive Businesses: File Form INA-CT on TAP

Montana Department of Revenue | June 6, 2019

Businesses that are not actively conducting business in Montana and would like to maintain good-standing with the Montana Secretary of State must file Form INA-CT for every year in which ...

Filing an Affidavit of Inactivity

Montana Department of Revenue | June 6, 2019

This affidavit may be completed in lieu of a tax or information return if the taxpayer has no activity in Montana. Complete a separate form for each tax period. When ...

Wage Withholding – Time to Register for the ABC Clinic Near You

Montana Department of Revenue | April 10, 2019

The Montana Department of Revenue will again partner with the Montana Department of Labor & Industry for the 2019 Assistance for Business Clinics (ABC) across the state. The clinics provide ...

E-file Montana Disregarded Entity Returns in TAP

Montana Department of Revenue | March 21, 2019

You can file the Montana Disregarded Entity (Form DER-1) tax return electronically in the Montana TransAction Portal (TAP). You need a TAP account to file the return. If you do ...

Filing for a Waiver from Pass-Through Entity Withholding

Montana Department of Revenue | February 28, 2019

If you prepare Montana returns for pass-through entities, be aware that they are subject to certain withholding requirements. The entity may qualify for a waiver from the withholding requirements for ...

Pass-through Entity Delinquency Letters

Montana Department of Revenue | 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 ...

Department of Revenue Administrative Rule Update

Montana Department of Revenue | May 2, 2018

The department adopted the following proposed amendments and new rules effective April 28, 2018. Pension and Annuity Income Exclusions, Dependent Exemptions, and Medical Care Savings Accounts MAR Notice 42-2-989 The ...

Sourcing Guaranteed Payments

Montana Department of Revenue | May 2, 2018

Guaranteed payments remain with the partner receiving the payment as reflected on the federal Schedule K-1. The portion of the guaranteed payment that represents Montana source income is reported on ...

Reminder: Partnerships with 100 or More Partners Required to E-file

Montana Department of Revenue | March 15, 2018

A partnership that has 100 or more partners over the course of the tax year is required to electronically file the 2017 Montana Partnership Form PR-1 (15-30-3315, MCA). There are ...

Translate »

Pass-through Entities

Approved Pass-Through Entity Software

Forms

Department Reminds Pass-Through Entities of Proper Treatment of Pass-Through Entity Tax Overpayments – Tax News You Can Use

Tax Certificates