Montana Pass-Through Entity Tax (PTET) — Guidance

# preamble

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:

Partnerships

S corporations

Limited Liability Companies (LLC) taxed as partnerships or S corporations

Disregarded Entities , such as single-member LLCs (SMLLCs)

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

Returns

March 15

Extensions

September 15

# Filing Information

Pass-Through Information Return Filing Requirements

Pass Through Entity Tax

Composite Income Tax

Montana Pass-Through Owner Tax Agreements

# Montana Source Income

Nexus

Tax Appeals Process

Filing an Affidavit of Inactivity

Related Resources

Montana Pass-Through Entity Tax Return - Form PTE

Montana Form PTE Instructions

Montana Schedule K-1 - Form PTE Pass-Through Entity Owner Tax Agreement - Form PT-AGR (PDF)

# Montana Disregarded Entity Information Return - Form DER-1

Application for Tax Certificate - Form CR-T (TAP)

Montana Department of Revenue Business Registration - Form GenReg (PDF)

Nexus Questionnaire - Form NEXUS (PDF)

Partnership E-File Waiver Request - Form PWR (PDF)

Montana S Corporation Tax Payment Voucher - Form SB Montana Disregarded Entity Tax Payment Voucher - Form DER (PDF)