Pass-through Entities

A pass-through entity is a business whose owners claim the income on their own income tax returns based on their share of profits or losses.

Pass-through entities include:

Pass-through entities generally do not pay federal income tax. However, a pass-through entity may incur a Montana tax liability.

The pass-through entity may elect to pay pass-through entity tax  or composite tax.

Due Dates
March 15
September 15