Partnerships Archives - Montana Department of Revenue

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

Montana Department of Revenue | January 16, 2023

January 16 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) Income ...

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

Montana Department of Revenue | September 15, 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 ...

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

Montana Department of Revenue | April 18, 2022

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 ...

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

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

Montana Department of Revenue | January 18, 2022

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 | September 15, 2021

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

Montana Department of Revenue | June 15, 2021

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 ...

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

Montana Department of Revenue | April 15, 2021

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 ...

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

Montana Department of Revenue | April 15, 2021

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 ...

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

Montana Department of Revenue | January 15, 2021

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 ...

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

Montana Department of Revenue | September 15, 2020

Third 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 ...

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

Montana Department of Revenue | July 15, 2020

First quarter 2020 estimated payments are due for: Individual Income Taxes Composite Income Taxes Estate and Trust Income Taxes COVID-19 Extension: Due to the Governor's declaration extending the 2019 Individual ...

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

Montana Department of Revenue | June 15, 2020

Second 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 ...

4th Quarter 2019 Individual, Pass-through, and Estate and Trusts Estimated Payments Due

Montana Department of Revenue | January 15, 2020

Fourth quarter 2019 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 ...

3rd Quarter 2019 Individual, Pass-through, and Estate and Trusts Estimated Payments Due

Montana Department of Revenue | September 16, 2019

Event Information Third quarter 2019 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 ...

2018 Partnership Returns on Extension Due

Montana Department of Revenue | September 16, 2019

The Montana Partnership Information and Composite Tax Return (Form PR-1) is due for Partnerships filing on the calendar year on extension.

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

Pass-Through Entity Owner Tax Agreement Preview Image

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 ...

Reminder: Partnerships with 100 or More Partners Required to E-file

Montana Department of Revenue | March 15, 2018

A partnership that has 100 or more partners over the course of the tax year is required to electronically file the 2017 Montana Partnership Form PR-1 (15-30-3315, MCA). There are ...

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

Montana Department of Revenue | February 20, 2018

Partnerships