Montana Form Iufc - Infrastructure User Fee Credit - 2014

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Clear Form
MONTANA
IUFC
Rev 04 14
2014 Infrastructure User Fee Credit
17-6-309(2) and 17-6-316, MCA
Name (as it appears on your Montana tax return)
Social Security
Federal Employer
OR
-
-
-
Number
Identification Number
Part I. Credit Computation – Individuals and Pass-Through Entities Only
1. Current year’s infrastructure user fee credit ................................................................ 1. $_____________________
2. If you are a partner in a partnership or shareholder in an S corporation, enter your
portion of the infrastructure user fee credit ................................................................. 2. $_____________________
Business Name of Pass-Through Entity
Federal Employer
-
Identification Number
_________________________________________________
3. Individuals: credit carryforward/carryback (include a detailed schedule) .................... 3. $_____________________
4. Add lines 1, 2 and 3. This is your total available infrastructure user fee credit ........... 4. $_____________________
Where to Report Your Credit
►Individuals: Transfer the amount on line 4 to Form 2, Schedule V.
►Partnerships: Transfer the amount on line 4 to Form PR-1, Schedule II.
►S corporations: Transfer the amount on line 4 to Form CLT-4S, Schedule II.
Part II. Credit Computation – C Corporations Only. Complete a column for each entity that pays fees attributable to
the use of the infrastructure. (If necessary, use additional pages.) Please include a copy of the letter from the Montana
Board of Investments detailing the principal and interest paid.
Column A
Column B
Column C
1. Entity name
1.
2. Federal employer identification number (FEIN)
2.
3. Current year infrastructure user fee credit
3.
4. Credit carryforward/carryback (include a detailed
schedule)
4.
5. Add lines 3 and 4; enter the result here. This is your
total available infrastructure user fee credit.
5.
6. Montana tax liability (see instructions)
6.
7. Enter the lesser of line 5 or line 6 here. This is your
allowable separate entity credit.
7.
8. Add the amounts on line 7 of each column, including any amounts on additional pages.
Enter the amount here. This is your allowable infrastructure user fee credit.
8.
Where to Report Your Credit
►C corporations: Transfer the amount on line 8 to Form CIT, Schedule C.
If you file your Montana tax return electronically, you do not need to mail this form to us unless we ask you for a copy. When you file electronically, you
represent that you have retained the required documents in your tax records and will provide them upon the department’s request.

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