You may use this form to file a disregarded entity tax return if you are not a Montana resident. A disregarded entity is a business entity that is disregarded for federal income tax purposes. Instead, income from the business is included on its owner’s income tax return.
Updated for Tax Year 2019
You must file this form if you are one of the following disregarded entity types:
- Single Member LLC owned by a nonresident individual, estate, or trust
- IRC § 761 Electing Partnership