Montana Form Pt-Stm - Second-Tier Pass-Through Entity Owner Statement And Waiver Request - 2012 Page 4

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Use the following entity type codes to complete the form:
Page 2 – Pass-Through Entity Owner Information
(third-tier, fourth-tier, etc.)
● C corporation doing business in MT (C)
● Name and Address ‒ For each owner of the second-
● C corporation not doing business in MT (FC)
tier and higher tier pass-through entities (if applicable),
● Disregarded entity (DE)
provide the name, mailing address, entity type code
and federal employer identifi cation number (FEIN) or
● Estate (E)
social security number (SSN).
● Individual (I)
● Residency Code ‒ If the owner is an individual, estate
● Partnership (PS)
or trust that is a resident owner, mark the ‘R’ box.
If the owner is an individual, estate or trust that is a
● Publicly Traded Partnership (PTP)
nonresident owner, mark the ‘N’ box.
● S corporation (S)
● Tier – Indicate which tier the owner belongs to. For
● Trust (T)
example, if the owner owns an interest in the second-
tier pass-through entity, the owner is part of the third
If the entity is a nonprofi t organization, use entity type code
tier. For this owner, enter a number 3.
C for nonprofi t organizations formed in Montana and entity
type code FC for nonprofi t organizations formed outside of
● Will this owner fi le a MT tax return for the current
Montana.
tax year? ‒ Indicate whether each owner will fi le a
Montana return this tax year.
Page 1 – Second-Tier Pass-Through Entity Owner
Statement and Waiver Request
If the fi rst-tier pass-through entity does not know
whether the owner will fi le a Montana return, then the
The Form PT-STM is required to be fi led with the fi rst-tier
form cannot be completed. Do not submit the form. The
pass-through entity’s return.
fi rst-tier pass-through entity must include the second-
● First-Tier Pass-Through Entity Information ‒ Enter
tier pass-through entity in a composite tax return or pay
tax on behalf of the second-tier pass-through entity.
the name, mailing address, entity type code and federal
employer identifi cation number (FEIN) for the fi rst-tier
● FEIN of the entity that this owner has an ownership
pass-through entity.
interest in – Include the FEIN of the entity in which the
● Second-Tier Pass-Through Entity Information ‒
owner has an ownership interest. Identify the owner’s
ownership percentage as reported on the Montana
Enter the name, mailing address, entity type code and
Schedule III included with the tax return of that entity.
federal employer identifi cation number (FEIN) for the
second-tier pass-through entity.
Include additional copies of the second page if necessary.
Administrative Rules of Montana: 42.9.106
Questions? Please call us toll free at (866) 859-2254 (in
Helena, 444-6900).

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