Montana withholding and composite tax

Montana taxes all nonresident partners with either withholding tax or composite tax. Both are reported on Form PR-1.
To be exempt from withholding or composite tax, each nonresident individual, estate, trust, grantor trust, Foreign C corporation partners, tax exempt entity, or domestic second-tier pass-through entity who is an owner must file Form PT-AGR, an agreement to file a tax return on their own.
  • If filing Form PT-AGR for the 1st year, it must be filed before the PR-1 return.
  • If filing Form PT-AGR for the current year, mark the
    Prepare Form PT-AGR in current year
    checkbox on the Montana tab in PDE.
  • If you filed Form PT-AGR in a previous year, it doesn't need to be filed again. If filed in a previous year, enter the year filed in the
    Year Form PT-AGR
    field on the Montana tab in PDE.
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