Montana Pass-Through Entity Tax 2025 - 2026
The Montana Department of Revenue released a guide on the new pass-through entity tax (PTET) for partnership and S corporations. This elective tax is paid by the PTE on its owners’ distributive share of Montana-sourced income. It is a replacement for composite and withholding taxes. Montana’s PTET rate is 6.75%. In addition to the PTET, … Read more