Partnerships

First Quarter 2024 Estimated Payments Due For Individual, Pass-Through, And Estate And Trusts

Kate Fischer | March 5, 2024

April 15 First Quarter 2023 estimated payments are due for: Individual Income Taxes Composite Income Taxes Estate and Trust Income Taxes Payment Options Individual Income Tax TransAction Portal (TAP) Income ...

First Quarter 2024 Estimated Payments Due for Individual, Pass-through, and Estate and Trusts

Montana Department of Revenue | March 5, 2024

April 18 First Quarter 2022 estimated payments are due for: Individual Income Taxes Composite Income Taxes Estate and Trust Income Taxes Payment Options Individual Income Tax TransAction Portal (TAP) Income ...

Third Quarter 2023 Estimated Payments Due for Individual, Pass-through, and Estate and Trusts

Montana Department of Revenue | December 31, 2022

September 15 Third quarter 2022 estimated payments are due for: Individual Income Taxes Composite Income Taxes Estate and Trust Income Taxes Payment Options Individual Income Tax TransAction Portal (TAP) Income ...

Second Quarter 2023 Estimated Payments Due for Individual, Pass-through, and Estate and Trusts

Montana Department of Revenue | December 31, 2022

June 15 Second Quarter 2022 estimated payments are due for: Individual Income Taxes Composite Income Taxes Estate and Trust Income Taxes Payment Options Individual Income Tax TransAction Portal (TAP) Income ...

Fourth Quarter 2023 Estimated Payments Due for Individual, Pass-through, and Estate and Trusts

Montana Department of Revenue | December 31, 2022

January 15 Fourth Quarter 2022 estimated payments are due for: Individual Income Taxes Composite Income Taxes Estate and Trust Income Taxes Payment Options Individual Income Tax TransAction Portal (TAP) Montana ...

Fourth Quarter 2022 Individual, Pass-through, and Estate and Trusts Estimated Payments Due

Montana Department of Revenue | December 30, 2022

January 17 Fourth Quarter 2022 estimated payments are due for: Individual Income Taxes Composite Income Taxes Estate and Trust Income Taxes Payment Options Individual Income Tax TransAction Portal (TAP) Montana ...

Public Hearing on MAR 42-1056

Montana Department of Revenue | July 22, 2022

August 15 MAR 42-1056pro - pertaining to adopting the Multistate Tax Commission's Model Statute for Reporting Adjustments to Federal Taxable Income and Federal Partnership Audit Adjustments Public Hearing August 15, ...

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

First Quarter 2022 Individual, Pass-through, and Estate and Trusts Estimated Payments Due

Montana Department of Revenue | December 30, 2021

Second Quarter 2022 Individual, Pass-through, and Estate and Trusts Estimated Payments Due

Montana Department of Revenue | December 30, 2021

Third Quarter 2022 Individual, Pass-through, and Estate and Trusts Estimated Payments Due

Montana Department of Revenue | December 30, 2021

Fourth Quarter 2022 Individual, Pass-through, and Estate and Trusts Estimated Payments Due

Montana Department of Revenue | December 30, 2021

Fourth Quarter 2021 Individual, Pass-through, and Estate and Trusts Estimated Payments Due

Montana Department of Revenue | December 29, 2020

January 18 Fourth Quarter 2021 estimated payments are due for: Individual Income Taxes Composite Income Taxes Estate and Trust Income Taxes Payment Options Individual Income Tax TransAction Portal (TAP) Montana ...

Third Quarter 2021 Individual, Pass-through, and Estate and Trusts Estimated Payments Due

Montana Department of Revenue | December 29, 2020

Third Quarter 2021 estimated payments are due for: Individual Income Taxes Composite Income Taxes Estate and Trust Income Taxes Payment Options Individual Income Tax TransAction Portal (TAP) Montana Individual Income ...

Second Quarter 2021 Individual, Pass-through, and Estate and Trusts Estimated Payments Due

Montana Department of Revenue | December 29, 2020

Second Quarter 2021 estimated payments are due for: Individual Income Taxes Composite Income Taxes Estate and Trust Income Taxes Payment Options Individual Income Tax TransAction Portal (TAP) Income Tax Express ...

First Quarter 2021 Individual, Pass-through, and Estate and Trusts Estimated Payments Due

Montana Department of Revenue | December 28, 2020

First Quarter 2021 estimated payments are due for: Individual Income Taxes Composite Income Taxes Estate and Trust Income Taxes Payment Options Individual Income Tax TransAction Portal (TAP) Income Tax Express ...

Fourth Quarter 2020 Individual, Pass-through, and Estate and Trusts Estimated Payments Due

Montana Department of Revenue | December 12, 2019

Fourth quarter 2020 estimated payments are due for: Individual Income Taxes Composite Income Taxes Estate and Trust Income Taxes Payment Options Individual Income Tax TransAction Portal (TAP) Income Tax Express ...

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 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 ...

First Quarter 2024 Estimated Payments Due For Individual, Pass-Through, And Estate And Trusts

First Quarter 2024 Estimated Payments Due for Individual, Pass-through, and Estate and Trusts

Third Quarter 2023 Estimated Payments Due for Individual, Pass-through, and Estate and Trusts

Second Quarter 2023 Estimated Payments Due for Individual, Pass-through, and Estate and Trusts

Fourth Quarter 2023 Estimated Payments Due for Individual, Pass-through, and Estate and Trusts

Fourth Quarter 2022 Individual, Pass-through, and Estate and Trusts Estimated Payments Due

Public Hearing on MAR 42-1056

Department Rulemaking Filing for July 22, 2022

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

First Quarter 2022 Individual, Pass-through, and Estate and Trusts Estimated Payments Due

Second Quarter 2022 Individual, Pass-through, and Estate and Trusts Estimated Payments Due

Third Quarter 2022 Individual, Pass-through, and Estate and Trusts Estimated Payments Due

Fourth Quarter 2022 Individual, Pass-through, and Estate and Trusts Estimated Payments Due

Fourth Quarter 2021 Individual, Pass-through, and Estate and Trusts Estimated Payments Due

Third Quarter 2021 Individual, Pass-through, and Estate and Trusts Estimated Payments Due

Second Quarter 2021 Individual, Pass-through, and Estate and Trusts Estimated Payments Due

First Quarter 2021 Individual, Pass-through, and Estate and Trusts Estimated Payments Due

Fourth Quarter 2020 Individual, Pass-through, and Estate and Trusts Estimated Payments Due

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

Filing Changes for Disregarded Entities

Inactive Businesses: File Form INA-CT on TAP

Filing for a Waiver from Pass-Through Entity Withholding

Pass-through Entity Delinquency Letters

Department of Revenue Administrative Rule Update

Sourcing Guaranteed Payments

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