Disregarded Entity Archives - Montana Department of Revenue

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 ...

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

Montana Department of Revenue | February 20, 2018

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.

Disregarded Entity

E-file Montana Disregarded Entity Returns in TAP

Filing for a Waiver from Pass-Through Entity Withholding

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

Income Tax Rules – Pass-through Entities

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