- March 16
- September 15
- Return Forms:
- Payment Vouchers:
- Online Filing Options:
A pass-through entity must file an Informational Tax Return if:
- the pass-through entity has any amount of Montana source income, whether a gain or loss;
- the pass-through entity filed a return in a prior year and did not mark the return final; or
- the pass-through entity is registered to do business with the Montana Secretary of State.
An informational return calculates and reports Montana adjustments to income, the entity’s Montana source income, and the Montana tax credits passed to owners.
- Partnerships and S Corporations
- Partnerships and S corporations file the Montana Pass-Through Entity Tax Return (Form PTE).
- Disregarded Entities
Disregarded entities file the Montana Disregarded Entity Information Return (Form DER-1) if:
- it is owned by a nonresident owner,
- it is owned by an electing § 761 IRC partnership, or
- it is an electing § 761 IRC partnership.
Disregarded entities owned directly or indirectly by a partnership or an S corporation are included on the owner’s return:
- A disregarded entity with Montana source income from activity in Montana must be included on List of Disregarded Entities (Form PTE, Schedule VII) of the owner’s Form PTE.
- A pass-through entity with Montana source income it receives only from another pass-through entity does not need to file Schedule VII.
- Disregarded entities owned by a C corporation report their Montana source income on the Montana Corporate Income Tax Return (Form CIT)
- Inactive Pass-through Entities
- If a pass-through entity filed a return for a prior year or is registered with the Montana Secretary of State but did not engage in any activity in Montana, the entity must file an Affidavit of Inactivity for Corporations, Partnerships and Disregarded Entities (Form INA-CT).