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

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

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