Form Der-1 - Montana Disregarded Entity Information Return - 2004 Page 3
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3MONTANA
PT-WH
Rev. 9-04
2004 Montana Income Tax Withheld
for a Nonresident Individual, Foreign C. Corporation,
or Second-Tier Pass-Through Entity
Owner Information
First-Tier Pass-Through Entity’s Information as shown on
most recent federal return or Schedule K-1
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 on
First-Tier Pass-Through Entity Type (check only one)
the first-tier pass-through entity’s
$___________
information return........................................
S. Corporation
Partnership
Disregarded Entity
2.
Amount of Montana tax withheld and
remitted (11% of line 1 if a nonresident
Taxable year of first-tier pass-through entity
individual or a second-tier pass-through entity.
$___________
Beginning________, 20____and ending________, 20____
6.75% of line 1 if a foreign C. corporation ).....
To be completed in absence of an owners participation in a composite return or submitting a signed Montana
Form PT-AGR or PT-STM.
.
Instructions
Purpose of Form PT-WH
an estimated payment against your Montana individual
A first-tier pass-through entity that has a nonresident
income tax liability. When completing your Montana
individual, foreign C. corporation, or second-tier pass
individual income tax return, Form 2, the amount in box 2
through entity owner at any time during the tax year must
above is claimed as an estimated payment on line 56 of
remit amounts to the Department of Revenue on behalf of
your 2004 Montana Form 2. Form PT-WH must be
the owner as provided in 15-30-1113, Montana Code
attached to your Montana Form 2 when claiming this
Annotated, if (1) the entity does not have a valid, currently
estimated payment.
effective tax agreement or statement from the owner and (2)
the owner does not participate in filing a composite return
Foreign C. Corporation
with the entity.
The amount of Montana income tax withheld is considered
an estimated payment against your Montana corporation
Amount of Withholding
license tax liability. When completing your Montana
For a nonresident individual and a second-tier pass-through
corporation license tax return, Form CLT-4, the amount in
entity, the amount withheld is 11% of the Montana source
box 2 above is claimed as an estimated payment on line
income reflected on the entity’s Montana information return.
11b of your 2004 Montana Form CLT-4. Form PT-WH must
For a foreign C. corporation, the amount withheld is 6.75%
be attached to your Montana Form CLT-4 when claiming
of the Montana source income reflected on the entity’s
this estimated payment.
Montana information return.
Second-Tier Pass-Through Entity
First-Tier Pass-Through Entity filing
The amount of Montana income tax withheld is considered
Transfer amounts reported on lines 1 and 2 above to Form
an estimated payment on the account of the individual,
CLT-4S, PR-1, or DER-1; Schedule V. Send Form PT-WH
estate, trust or C. corporation in which the Montana source
to its owner. Form PT-WH is not required to be submitted
income of the first-tier pass-through entity’s income is
to the Department of Revenue with the pass-through entity
directly or indirectly passed through and is claimed as a
information return, Schedule V.
distributable share of a refundable credit when an
individual, estate, trust or C. corporation files a Montana
Nonresident Individual
tax return and is subject to tax on the Montana source
The amount of Montana income tax withheld is considered
income.
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