Fourth quarter 2020 estimated payments are due for:
Partnerships
Third Quarter 2020 Individual, Pass-through, and Estate and Trusts Estimated Payments Due
Third quarter 2020 estimated payments are due for:
Payment Options
Individual Income Tax
Composite Income and Estate and Trust Tax
4th Quarter 2019 Individual, Pass-through, and Estate and Trusts Estimated Payments Due
Fourth quarter 2019 estimated payments are due for:
Payment Options
Individual Income Tax
Composite Income and Estate and Trust Tax
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).
The Montana S Corporation Information and Composite Tax Return (Form CLT-4S) and the Montana Partnership Information and Composite Tax Return (Form PR-1) have been discontinued.
For all tax years beginning before December 31, 2018, please continue to use the current forms:
- Partnerships
- Partnership Information and Composite Tax Return (Form PR-1)
- S Corporations
- S Corporation Information and Composite Tax Return (Form CLT-4S)
- Disregarded Enities
- Disregarded Entity Information Return (Form DER-1)
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 S corporations
- SMLLCs owned by C corporations, and
- Qualified subchapter S corporation subsidiaries.
The new filing requirements for these entities are explained below.
New Filing and Payment Requirements
Disregarded Entities Owned by Partnerships or S corporations
Single-member LLCs (SMLLCs) owned by Partnerships or S corporations must report their Montana source income on their owner’s Montana Pass-Through Entity Tax Return (Form PTE), Schedule VII and Schedule DE. They will no longer file the Montana Disregarded Entity Information Return (Form DER-1).
For the purpose of determining the owner of a SMLLC, disregarded entities owned through a series of SMLLCs are considered directly owned by the first owner that is not a disregarded entity.
Qualified subchapter S corporation subsidiaries must be included on their owner’s Form PTE, Schedule VII and Schedule DE. They will no longer file Form DER-1.
Disregarded Entities Owned by C corporations
Disregarded entities owned by C corporations must be reported on their owner’s Form CIT, Schedule M.
They will no longer file Form DER-1.
Disregarded Entities Owned by Nonresident Individuals, Estates or Trusts
Disregarded entities owned by nonresident individuals, estates or trusts are still required to file Form DER-1. Disregarded entities with existing accounts on the department’s TransAction Portal (TAP) can file the form electronically.
Disregarded entities without TAP accounts can contact us at (406) 444-6900 for help with registering an account.
3rd Quarter 2019 Individual, Pass-through, and Estate and Trusts Estimated Payments Due
Event Information
Third quarter 2019 estimated payments are due for:
