Montana Affidavit of Inactivity for Corporations, Partnerships and Disregarded Entities (OBSOLETE)

Affidavit of Inactivity for Corporations, Partnerships and Disregarded Entities (OBSOLETE)
Form INA-CT
Clear Form

MONTANA
INA-CT
Rev 03 17

Affidavit of Inactivity for Corporations, Partnerships
and Disregarded Entities
Part I. Tax Period. This form must be completed for each period.
1. Tax period end date	

M M D D Y Y Y Y

2. Is this your entity’s final period?	 	Yes	 	No

Part II. Qualifications. Please mark the appropriate box for each question for the period indicated in Part I.
1. Do you have any type of income (sales, gains, etc.) from sources in Montana?	
	Yes	 	No
2. Do you have any employees or other representatives who perform work in Montana?	
	Yes	 	No
3. Do you have any property or rents in Montana?	
	Yes	 	No
4. Did you receive any distributive share of Montana source items from a pass-through entity?	 	Yes	 	No
If you answered yes to any of the above questions, you do not qualify for this form and must submit an applicable
Montana return.

Part III. Entity Information
1. Entity Name
2. Street Address
3. City/State/ZIP
4. Contact Person

5. Contact Phone

6. Federal Employer Identification Number

7. Entity Type
	
	 C Corporation	
	
	 S Corporation	

	

-

	Partnership
	 Disregarded Entity

8. Montana Secretary of State ID
	

Part IV. Affidavit and Signature
I am an authorized representative of the designated entity. I am acquainted with the affairs of this entity and that the
entity had no income or business activity of any nature in Montana for the tax period indicated in Part I above.
For C corporations, I understand that for each tax period the entity is either required to file an Affidavit of Inactivity or, if
the entity does engage in business or have any income in Montana, file a Montana Corporate Income Tax Return by the
due date prescribed in 15-31-111, MCA.
For S corporations, partnerships and disregarded entities, I understand that for each tax period the entity is either
required to file an Affidavit of Inactivity or, if the entity does engage in business or have any income in Montana, file a
Montana S Corporation Information and Composite Tax Return, Partnership Information and Composite Tax Return or
Disregarded Entity Information Return by the due date prescribed in 15-30-3302, MCA.
Declaration: Under penalty of false swearing, I declare I have examined this document, and to the best of my
knowledge and belief, it is true, correct and complete.
______________________________________________
Signature of Authorized Representative

______________________________________________
Date

______________________________________________
Print Name of Authorized Representative

______________________________________________
Title of Authorized Representative

Please return completed form to: Montana Department of Revenue, PO Box 5805, Helena, MT 59604-5805

Affidavit of Inactivity for Corporations, Partnerships and Disregarded Entities Instructions
This affidavit may be completed in lieu of a tax or information
return if the taxpayer has no activity in Montana. Complete a
separate form for each tax period.

Part I. Tax Period
Enter the tax period for which this form is being completed. The
Montana tax period is the same as the federal income tax period.
Mark “Yes” if you are withdrawing this entity with the Montana
Secretary of State or dissolving this entity.

Part II. Qualifications
Do you have any type of income (sales, gains, etc.) from
sources in Montana?
If you have any income (sales, gains, etc.) in Montana, you must
mark “Yes” and file a return. You are not eligible to file this form if
you have the following:
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Sales receipts
Fees for services
Franchise fees
Royalties (including mineral rights royalties in Montana)
Licensing fees
Rents
Sales of tangible personal or real property
Sales of services or intangible property
Services provided in Montana

If you believe your Montana sales are protected under Public
Law 86-272 (Administrative Rules of Montana 42.26.501 through
42.26.505), you must mark “Yes” and file a return. You are not
eligible to file this affidavit.
Do you have any employees or other representatives who
perform work in Montana?
If you have any employees or other representatives who
perform work in Montana, you must mark “Yes” and file a return.
You are not eligible to file this form if your employees or other
representatives do the following in Montana:
•	 Solicit sales
•	 Perform services
•	 Receive purchase orders
•	 Train personnel or conduct training courses
•	 Perform installation work
•	 Conduct lectures or hold meetings
•	 Work on your behalf as independent contractors
If you believe your Montana payroll is protected under Public
Law 86-272 (Administrative Rules of Montana 42.26.501 through
42.26.505), you must mark “Yes” and file a return. You are not
eligible to file this affidavit.
Do you have any property or rents in Montana?

•	
•	

Title to any property
Security interest in any products

If your business is a freight carrier who travels through Montana,
you must file a return. Please refer to Administrative Rules of
Montana 42.26.264 and 42.26.601 through 42.26.706.
Did you receive any distributive shares of Montana source
items from a pass-through entity?
If you receive any distributive shares of any Montana source item,
you must mark “Yes” and file a return. You are not eligible to file
this form if a Montana Schedule K-1 should be completed on your
behalf. Montana source items from a pass-through entity may
include:
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Income
Interest
Depreciation
Rents
Net capital or section 1231 gains or losses
Royalties
Section 179 deduction

Part III. Entity Information
You will need to answer all of the questions. Please provide the
name and phone number of a person we may contact if we have
any questions regarding this form. Mark the C corporation box if
you are a C corporation for federal income tax purposes. Mark the
S corporation box if you have a valid Subchapter S election for
federal purposes. Mark the Partnership box if you elected to be
classified as a partnership. Mark the Disregarded Entity box if you
have elected to be disregarded as a separate entity for federal
income tax purposes. A Limited Liability Company (LLC) may
elect to be taxed as a C corporation, S corporation, partnership
or disregarded entity for federal income tax purposes. If you
are an LLC and have not made your election for federal income
tax purposes, select the check box that corresponds to your
anticipated election. Please contact us if your election changes.
Disregarded Entities who are owned by a sole proprietor are not
eligible to file this form.
Enter the corporation’s Montana Secretary of State Identification
number. This number is referred to as the Certified File Number
or Filing Number on all correspondence issued by the Secretary
of State’s office and begins with a letter followed by six to eight
digits. It was originally provided with the certificate of authority to
do business in Montana or when the corporation was incorporated
in Montana. Enter the letter, followed by the next six to eight
digits of the number. For example, if your Certified File Number
is D-123456, enter D123456 in the spaces provided. Leave any
extra boxes blank. A company’s Secretary of State Identification
Number can also be found at sos.mt.gov by searching for the
business’ name under the Business Services section.

If you have any property or rents in Montana, you must mark “Yes”
and file a return. You are not eligible to file this form if you own the
following property located in Montana:

Part IV. Affidavit and Signature

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Office (including an in-home office)
Agency
Warehouse
Place of business
Tangible property
Realty

Please send this form to:
Montana Department of Revenue
PO Box 5805
Helena, MT 59604-5805

•	

Leases or rentals of tangible property or realty

This form must be completed and signed by an authorized
representative of the designated entity.

Questions? Please call us at (406) 444-6900.