Form Der-1 - Montana Disregarded Entity Information Return - State Of Montana 2006 Page 3
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3MONTANA
PT-WH
Rev. 6-06
2006 Montana Income Tax Withheld
for a Nonresident Individual, Foreign C. Corporation,
or Second-Tier Pass-Through Entity
Owner Information
Entity Information
Enter the information below as it appears on your most
recent return filed with the Internal Revenue Service.
Name
Name
Street or Other Mailing Address
Street or Other Mailing Address
City
State
Zip Code
City
State
Zip Code
Social Security Number or Federal Employer ID Number
Federal Employer ID Number
1. Owner’s Montana source income reflected
Check the box that describes the type of return that you
on the pass-through entity’s information
filed.
return ........................................................... $ _________
S. Corporation
Partnership
Disregarded Entity
2. Enter the amount of Montana tax withheld.
If the owner is a nonresident individual or a
Enter the beginning and ending dates of your taxable year.
second-tier pass-through entity, multiply
Tax year beginning (mm/dd)___/___/ 06, and
line 1 by 6.9%. If the owner is a foreign
ending (mm/dd/yy)___/___/___
C. corporation, multiply line 1 by 6.75% ........ $ _________
This form is to be completed when the owner does not participate in submitting a composite return and does not
submit a signed Montana Form PT-AGR or PT-STM.
Owner or Partner Instructions
Entity Instructions
What does a nonresident individual need to do with this
What is the purpose of Form PT-WH?
form?
A pass-through entity that has a nonresident individual, foreign C.
corporation, or second-tier pass through entity owner at any time
We consider the amount of Montana income tax that is withheld as
during the tax year has to remit amounts to the Department of
an estimated payment against your Montana individual income tax
Revenue on behalf of the owner as provided in 15-30-1113,
liability. When you complete your Montana Individual Income Tax
Montana Code Annotated, if (1) the entity does not have a valid,
Return, Form 2, you should claim the amount in box 2 above as
currently effective tax agreement or statement from the owner and
an estimated payment on line 61 of your 2006 Montana Form 2.
(2) the owner does not participate in filing a composite return with
Form PT-WH has to be attached to your Montana Form 2 when
the entity.
you claim this estimated payment.
How much should the pass-through entity withhold?
What does a foreign C. corporation need to do with this
form?
For a nonresident individual and a second-tier pass-through entity,
the amount withheld is 6.9% of the Montana source income as
We consider the amount of Montana income tax that is withheld as
reflected on your Montana information return. For a foreign C.
an estimated payment against your Montana corporation license
corporation, the amount withheld is 6.75% of the Montana source
tax liability. When you complete your Montana Corporation License
income as reflected on your Montana information return.
Tax Return, Form CLT-4, you should claim the amount in box 2
above as an estimated payment on line 11(c) for your 2006
Where does a pass-through entity report the amount
Montana Form CLT-4. You will have to attach your Form PT-WH to
that was withheld?
your Montana Form CLT-4 when you claim this estimated
Transfer the amounts that you reported on lines 1 and 2 above to
payment.
Form CLT-4S or PR-1, Schedule V. Send Form PT-WH to your
What does a second-tier pass-through entity need to do
owners. We do not require you to submit Form PT-WH to us with
with this form?
your information return.
We consider the amount of Montana income tax that is withheld as
an estimated payment on the account of the individual, estate,
trust or C. corporation in which the Montana source income of the
first-tier pass-through entity’s income is directly or indirectly
passed through. The amount withheld can be claimed as an
estimated tax payment on the Montana return filed by the owners
of the second-tier pass-through entity. This amount has to be
allocated to the owners based on the owners’ share of income or
loss from the second-tier pass-through entity.
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