Fillable Form Cr-T - Application For Tax Certificate (Page 2 of 2) in pdf

Application for Tax Certiﬁ cate Instructions

If the ﬁ ling of tax returns is necessary before a certiﬁ cate can be issued, please submit copies of these returns

with this form. This will expedite the process.

All certiﬁ cates are free of charge. If the request is

Optional Certiﬁ cates

approved, your entity will receive an original certiﬁ cate

Good Standing Certiﬁ cate – Upon request by the

along with a copy. Both of these certiﬁ cates must be sent to

taxpayer, a Good Standing Certiﬁ cate is available from the

the Montana Secretary of State, Business Services Bureau

Department of Revenue, which will serve as conﬁ rmation

at the following address:

that the entity has ﬁ led all tax returns and paid all taxes.

Secretary of State

This certiﬁ cate is not ﬁ led with the Secretary of State.

Business Services Bureau

Instead, it is requested by the taxpayer for veriﬁ cation

P.O. Box 202801

to outside parties, such as ﬁ nancial institutions, that the

taxpayer has no outstanding tax obligation.

Helena, MT 59620-2801

Tax Clearance Certiﬁ cate (TCC) – Upon request by the

Phone (406) 444-3665

taxpayer at the time of ﬁ nal withdrawal or dissolution,

Website address: sos.mt.gov

a TCC can be provided to the entity, which veriﬁ es that

For C corporations only: If you are applying for a

the entity has ﬁ led all applicable tax returns with the

Dissolution/Withdrawal Certiﬁ cate, Tax Clearance

Department of Revenue. In addition, this certiﬁ cate

Certiﬁ cate or Certiﬁ cate of Reviver, and you are merging

conﬁ rms that all taxes have been paid through and

or consolidating with another C corporation and/or ﬁ ling a

including the entity’s ﬁ nal year of existence in Montana.

combined return in Montana, include a completed Form

This certiﬁ cate is not required to be ﬁ led with the Secretary

ATL (Assumption of Tax Liability) with your application.

of State.

Required Certiﬁ cates

Nonproﬁ t Organizations

Title 15 Certiﬁ cate – To reinstate a Montana corporation

If your organization has registered as a nonproﬁ t

or limited liability company after it has been involuntarily

organization with the Montana Secretary of State, but has

dissolved by the Secretary of State, all tax returns have to

not yet qualiﬁ ed for tax-exempt status with the Montana

be submitted and all taxes paid prior to the issuance of a

Department of Revenue, the following information needs to

certiﬁ cate by the Department of Revenue. In the event that

be ﬁ led with the Tax-Exempt Status Request Form (Form

a corporation did not engage in any activity in Montana, the

EXPT) for your organization to establish tax-exempt status

entity can ﬁ le an Afﬁ davit of Corporate Inactivity (Form INA-

and to subsequently receive any certiﬁ cate:

CT). This form is available on our website, revenue.mt.gov.

an afﬁ davit stating the purpose of the organization

Dissolution/Withdrawal Certiﬁ cate (DWC) – For

articles of incorporation

purposes of voluntary withdrawal or dissolution with the

by-laws

Secretary of State, Sections 15-31-552 and 35-8-1010,

ﬁ nancial statements

MCA provides for a DWC. This certiﬁ cate veriﬁ es that the

a copy of the IRS letter granting federal tax-exempt

entity has ﬁ led all applicable returns and has paid all taxes

status, if available

owing the State of Montana up to the date of request for

dissolution or withdrawal. The entity remains responsible

Form EXPT is available on our website revenue.mt.gov.

for the ﬁ ling of a ﬁ nal return upon its withdrawal or

dissolution (see TCC under “Optional Certiﬁ cates”).

Administrative Rules of Montana: 42.2.402

Certiﬁ cate of Reviver – If the Secretary of State has

Questions?

suspended a Montana corporation’s powers or forfeited

a foreign corporation’s rights to do business in Montana

Please e-mail us at DORTaxCertiﬁ cates@mt.gov or call us

because the corporation license tax was not paid or a tax

toll free at (866) 859-2254 (in Helena, 444-6900).

return was not ﬁ led, the corporation will need to request

a Certiﬁ cate of Reviver as well as a Title 15 Certiﬁ cate to

reinstate its entity. Both of these certiﬁ cates must be sent to

the Secretary of State.

Form Cr-T - Application For Tax Certificate Page 2

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