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Rule Chapter: 42.9
Chapter Title: PASS-THROUGH ENTITIES
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42.9 : PASS-THROUGH ENTITIES


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Rule No. Rule Title Latest
Version
Effective
Date
Subchapter 1
General
42.9.101 DEFINITIONS access file 12/11/2015
42.9.102 PASS-THROUGH ENTITY INFORMATION RETURNS access file 12/11/2015
42.9.103 LATE-FILE PENALTY FOR PASS-THROUGH ENTITIES access file 12/11/2015
42.9.104 CONSENT, COMPOSITE RETURN, OR WITHHOLDING FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS WHO ARE NONRESIDENT INDIVIDUALS, ESTATES, OR TRUSTS access file 12/11/2015
42.9.105 CONSENT, COMPOSITE RETURN, OR WITHHOLDING FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS THAT ARE FOREIGN C CORPORATIONS access file 12/11/2015
42.9.106 COMPOSITE RETURN, WITHHOLDING, OR WAIVER FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS THAT ARE SECOND-TIER PASS-THROUGH ENTITIES access file 12/11/2015
42.9.107 MULTI-TIERED PASS-THROUGH ENTITY STRUCTURES WITH MONTANA SOURCE INCOME – REPORTING REQUIREMENTS access file 12/9/2011
42.9.108 INACTIVE PASS-THROUGH ENTITIES access file 12/11/2015
42.9.109 PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS WHO ARE TAX-EXEMPT ENTITIES access file 12/11/2015
42.9.110 PASS-THROUGH ENTITIES – AUDIT ADJUSTMENTS access file 11/11/2016
42.9.111 PASS-THROUGH ENTITIES—STATUTE OF LIMITATIONS FOR AUDIT ADJUSTMENTS access file 11/11/2016
Subchapter 2
Composite Returns
42.9.201 COMPOSITE RETURN—ELECTION access file 3/29/2013
42.9.202 FILING REQUIREMENT access file 1/15/2010
42.9.203 COMPUTATION OF COMPOSITE TAX access file 11/11/2016
42.9.204 COMPOSITE RETURN - NET OPERATING LOSS access file 1/15/2010
Subchapter 3
Partnerships
42.9.301 PASS-THROUGH ENTITY INFORMATION RETURNS FOR PARTNERSHIPS access file 1/15/2010
42.9.302 ELECTRONIC RETURNS REQUIRED FOR PARTNERSHIPS HAVING MORE THAN 100 MEMBERS access file 12/12/2014
Subchapter 4
S Corporations
42.9.401 PASS-THROUGH ENTITY INFORMATION RETURNS FOR S CORPORATIONS access file 3/29/2013
42.9.402 S CORPORATION SHAREHOLDER'S ADDITION TO MONTANA ADJUSTED GROSS INCOME access file 1/15/2010
Subchapter 5
Disregarded Entities
42.9.501 PASS-THROUGH ENTITY INFORMATION RETURNS FOR SINGLE-MEMBER LLC TREATED AS DISREGARDED ENTITY access file 12/11/2015
42.9.502 DISREGARDED ENTITIES – SOURCING GAIN OR LOSS ON THE SALE OF AN INTEREST access file 12/9/2011
Rules 42.9.503 through 42.9.509 reserved
42.9.510 PASS-THROUGH ENTITY INFORMATION RETURNS FOR PARTNERSHIPS ELECTING IRC 761 access file 12/11/2015
Rules 42.9.511 through 42.9.519 reserved
42.9.520 PASS-THROUGH ENTITY INFORMATION RETURNS FOR QUALIFIED SUBCHAPTER S SUBSIDIARIES access file 12/11/2015
Rules 42.9.521 through 42.9.529 reserved
42.9.530 PASS-THROUGH ENTITY INFORMATION RETURNS FOR QUALIFIED REIT SUBSIDIARIES access file 3/29/2013
Rules 42.9.531 through 42.9.539 reserved
42.9.540 PASS-THROUGH ENTITY RETURNS FOR REMIC access file 1/15/2010
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