DER-1 Montana Disregarded Entity Information Return (2017)


You may use this form to file a disregarded entity tax return if you are not a Montana resident.

A disregarded entity is a business entity that is disregarded for federal income tax purposes. Instead, income from the business is included on its owner’s income tax return.

You must file this form if you are one of the following disregarded entity types:

  • Single Member LLC (unless owned by a resident individual)
  • IRC § 761 Electing Partnership
  • Qualified Subchapter S Subsidiary
  • Qualified Real Estate Investment Trust Subsidiary (REIT)
  • Real Estate Mortgage Investment Conduit(REMIC)