Clear Form
D
2009 Montana Disregarded Entity Information Return
Form DER-1
For calendar year 2009 or tax year beginning (MM-DD) ___ - ___- 09 and ending (MM-DD-YY) ___ - ___ - ___
Name
Check if
FEIN or SSN:
applicable:
__________________
____Initial Return
q
Check this box if this
Address
If new address check here.
____Final Return
FEIN or SSN is the
same as the owner’s
____Amended
q
FEIN or SSN.
City
State
Zip + 4
1. Enter any assumed business name under which the entity does business in Montana __________________________
2. Enter the date the entity was incorporated or formed ____________________________________________________
3. Enter the date the entity registered with the Montana Secretary of State _____________________________________
4. Enter the state or country where the entity was incorporated or formed______________________________________
5. Disregarded Entity Type (Check appropriate entity type—See instructions for the correct box to check.)
A. Single Member Limited Liability Company (SMLLC)
Check only one single member limited liability company owner type.
Individual (The Montana Form DER-1 is not required to be filed if the SMLLC is owned by an individual who
has been a full-year Montana resident during the applicable reporting period.)
S corporation
Partnership
Qualified Subchapter S Subsidiary
Electing IRC § 761 Partnership
C corporation
Real Estate Mortgage Investment Conduit (REMIC)
Estate
Non-Grantor Trust
Real Estate Investment Trust (REIT)
Qualified REIT Subsidiary
Any other single member not described above
B. Entity Type Other than SMLLC
IRC § 761 Partnership ........................................................ Enter date of election: ____________________
IRC § 1361(b)(3) Qualified Subchapter S Subsidiary ......... Enter date of election: ____________________
IRC § 856(i)(2) Qualified Real Estate Investment Trust Subsidiary
IRC § 860D Real Estate Mortgage Investment Conduit (REMIC). Attach a copy of federal Form 1066.
Owner Backup Withholding
6. Enter the amount of total owner withholding from Schedule I, Column E or Column F .................... 6. _____________
7. Late filing penalty (see instructions) .................................................................................................. 7. _____________
8. Late payment penalty ........................................................................................................................ 8. _____________
9. Interest .............................................................................................................................................. 9. _____________
10. Add lines 6 through 9 and enter the result here. This is the sum of your total tax, penalties
and interest. .................................................................................................................................. 10. _____________
Declaration
I, the undersigned, declare that I am authorized to sign the disregarded entity return and that the return, including all
accompanying attachments, is, to the best of my knowledge and belief, true, correct and complete.
________________________________________________________________________________________________
Signature
Title
Telephone Number
Date
____________________________________________
Printed Name
164