Pass-through Entities

Pass-through Entity Delinquency Letters

Montana Department of Revenue | February 20, 2018

The department recently mailed delinquency letters to S corporations and partnerships. Taxpayers who do not respond to these notices may be subject to tax estimation. We send delinquency notices to … Pass-through Entity Delinquency Letters

Filing for a Waiver from Pass-through Entity Withholding (Form PT-AGR)

Montana Department of Revenue | February 20, 2018

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 (Form PT-AGR)

Late Fees, Interest, and Penalties

Montana Department of Revenue | December 22, 2017

Taxpayers may be subject to penalties and interest for failing to file or pay taxes and fees by the due date. Late File Penalty Montana charges a penalty for filing ...

Nexus

Montana Department of Revenue | November 15, 2017

Quick Information Due Dates ReturnsMarch 15 ExtensionsSeptember 15 Fees Composite Income Tax Pass-through Entity Withholding Related Resources Nexus Questionnaire (Form NEXUS) A pass-through entity has "nexus" if it has enough ...

Tax Appeal Process

Montana Department of Revenue | November 7, 2017

You may appeal decisions you disagree with, especially decisions about the taxes you owe or think you should be refunded. The appeals process is important and we encourage you to ...

Approved Partnership Income Tax Software

Montana Department of Revenue | October 30, 2017

This page redirects to our Pass-Through Entity Approved Software Listing.

Approved Small Business Corporation Income Tax Software

Montana Department of Revenue | October 30, 2017

This page redirects to our Pass-Through Entity Approved Software Listing.

Pass-Through Withholding

Montana Department of Revenue | October 24, 2017

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 ...

Composite Income Tax

Montana Department of Revenue | October 24, 2017

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

Montana Pass-Through Owner Tax Agreements

Montana Department of Revenue | October 24, 2017

Income Tax Rules – Pass-through Entities

Montana Department of Revenue | September 28, 2017

Notices Notices Adoption Notice (PDF, 10 KB) Proposal Notice (PDF, 37 KB) Impact Determination (PDF, 21 KB) The comment period has ended for this rulemaking proposal.

S Corporations

Montana Department of Revenue | July 11, 2017

Partnerships

Montana Department of Revenue | July 10, 2017

Disregarded Entities

Montana Department of Revenue | July 10, 2017

Quick Information Due Dates See Due Dates Table Tax Types [comp_type] Additional Resources Montana Disregarded Entity Information Return (Form DER-1) Montana Disregarded Entity Tax Payment Voucher (Form DER) A disregarded ...

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Pass-through Entity Delinquency Letters

Filing for a Waiver from Pass-through Entity Withholding (Form PT-AGR)

Late Fees, Interest, and Penalties

Nexus

Tax Appeal Process

Approved Partnership Income Tax Software

Approved Small Business Corporation Income Tax Software

Pass-Through Withholding

Composite Income Tax

Montana Pass-Through Owner Tax Agreements

Income Tax Rules – Pass-through Entities

S Corporations

Partnerships

Disregarded Entities

Citizen Services Call Center

Taxpayer Advocate

Citizen Services Call Center

Taxpayer Advocate