Form Der-1 - 2009 Montana Disregarded Entity Information Return Page 3
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3MONTANA
PT-WH
2009 Montana Income Tax Withheld for a
Rev. 07-09
Nonresident Individual, Foreign C Corporation, or
Second Tier Pass-Through Entity
Owner/Partner Information
Pass-Through Entity Information. Enter the information
below as it appears on your most recent return fi led with the
Internal Revenue Service.
Name
Name
Mailing Address
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 refl ected
Check the box that describes the type of return that you
on the pass-through entity’s information
fi led.
return ......................................................... $________
S Corporation
Partnership
Disregarded Entity
2. Enter the amount of Montana tax withheld.
Enter the beginning and ending dates of your taxable year.
If the owner is a nonresident individual or
Tax year beginning (mm/dd)___/___/ 09, and
a second tier pass-through entity, multiply
line 1 by 6.9%. If the owner is a foreign C
ending (mm/dd/yy)___/___/___
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/Partner Instructions
Pass-Through Entity Instructions
What does a nonresident individual need to do with this
What is the purpose of Form PT-WH?
form?
As provided in Section 15-30-3313, Montana Code Annotated,
We consider the amount of Montana income tax that is withheld
a pass-through entity that has a nonresident individual, foreign
as a payment against your Montana individual income tax
C corporation, or second tier pass-through entity owner at any
liability. When you complete your Montana Individual Income Tax
time during the tax year who (1) does not have a valid, currently
Return, Form 2, you should claim the amount in box 2 above as
effective tax agreement (Form PT-AGR) or statement (Form
a withholding payment on line 56 of your 2009 Montana Form 2.
PT-STM) from the owner, or (2) does not participate in fi ling a
Form PT-WH has to be attached to your Montana Form 2 when you
composite return with the entity, is required to remit amounts to the
claim this payment.
Department of Revenue on behalf of the owner.
What does a foreign C corporation need to do with this
How much should the pass-through entity withhold?
form?
For a nonresident individual and a second tier pass-through entity,
We consider the amount of Montana income tax that is withheld as
the amount withheld is 6.9% of the Montana source income as
a withholding payment against your Montana corporation license
refl ected on your Montana information return. For a foreign C
tax liability. When you complete your Montana Corporation License
corporation, the amount withheld is 6.75% of the Montana source
Tax Return, Form CLT-4, you should claim the amount in box 2
income as refl ected on your Montana information return.
above as an estimated payment on line 11e for your 2009 Montana
Where does a pass-through entity report the amount
Form CLT-4. You will have to attach your Form PT-WH to your
that was withheld?
Montana Form CLT-4 when you claim this payment.
Transfer the amounts that you reported on lines 1 and 2 above to
What does a second tier pass-through entity need to do
Form CLT-4S or PR-1, Schedule III. Send Form PT-WH to your
with this form?
owners. We do not require you to submit Form PT-WH with your
We consider the amount of Montana income tax that is withheld
information return.
as a payment on the account of the individual, estate, trust or
C corporation who is the owner of the second tier pass-through
entity and who ultimately reports the Montana source income. The
Questions? Please call us toll free at (866) 859-2254 (in
withholding has to be allocated to the owners based on the owners’
Helena, 444-6900).
share of income or loss from the second tier pass-through entity
and may be claimed as a withholding payment on the Montana
returns fi led by the second tier owners.
174
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