Forms
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 ... Forms
Pass-through Entities
Approved Pass-Through Entity Software
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 ... Approved Pass-Through Entity Software
Department Reminds Pass-Through Entities of Proper Treatment of Pass-Through Entity Tax Overpayments – Tax News You Can Use
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
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 ... Tax Certificates
Pass-through Entities
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 ... Pass-through Entities
Department Rulemaking Filing for 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 ... Department Rulemaking Filing for July 22, 2022
Changes to Partnership Income and Corresponding Montana Source Income from House Bill 53
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
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 ... 2019 Pass-Through Entity Delinquency Letters Mailed
Revised Montana NOL Schedule for Tax Years 2018-2020
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: ... Revised Montana NOL Schedule for Tax Years 2018-2020
Montana Adjustment Details and Codes
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 ... Montana Adjustment Details and Codes
Pass-Through Entity Tax Credits
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 Source Income
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 ... Montana Source Income
Pass-Through Information Return Filing Requirements
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 Information Return Filing Requirements
Pass-Through Entity Delinquency Letters
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 ... Pass-Through Entity Delinquency Letters
New for Tax Year 2019: Montana Pass-Through Entity Tax Return (Form PTE)
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 ... New for Tax Year 2019: Montana Pass-Through Entity Tax Return (Form PTE)
Filing Changes for Disregarded Entities
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 ... Filing Changes for Disregarded Entities
Inactive Businesses: File Form INA-CT on TAP
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 ... Inactive Businesses: File Form INA-CT on TAP
Filing an Affidavit of Inactivity
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 ... Filing an Affidavit of Inactivity
Wage Withholding – Time to Register for the ABC Clinic Near You
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 ... Wage Withholding – Time to Register for the ABC Clinic Near You
E-file Montana Disregarded Entity Returns in TAP
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 ... E-file Montana Disregarded Entity Returns in TAP
Filing for a Waiver from Pass-Through Entity Withholding
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 ... Filing for a Waiver from Pass-Through Entity Withholding
Pass-through Entity Delinquency Letters
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 ... Pass-through Entity Delinquency Letters
Department of Revenue Administrative Rule Update
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 ... Department of Revenue Administrative Rule Update
Sourcing Guaranteed Payments
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 ... Sourcing Guaranteed Payments
Reminder: Partnerships with 100 or More Partners Required to E-file
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 ... Reminder: Partnerships with 100 or More Partners Required to E-file