MT | The Montana Department of Revenue today announced a change to its filing requirements for disregarded entities. The change takes effect for the 2019 tax year.
The DOR will no longer accept Montana Disregarded Entity Information Returns (Form DER-1) or payments for the following entities:
- Single-Member LLCs (SMLLC) owned by partnerships or S corporations
- SMLLCs owned by C corporations
- Qualified subchapter S corporation subsidiaries
Click here to learn more about new filing requirements for these entities.