Montana Corporate Tax Electronic Filing Information

Montana Corporate returns (hereafter referred to as "MT") can be filed electronically for the 2010 tax year by utilizing the Federal/State Electronic Filing Program.This program allows you to file both the federal and Montana returns in one transmission. Montana supports state only returns submitted without a original Federal return. The state tax data is subsequently retrieved by the Montana Department of Revenue (DOR).

Montana Electronic Filing Procedural Steps Return Eligibility

The following MT forms are eligible for electronic filing:

Form CLT-4 (Page 1- 5)

Exclusions to MT business e-file:

Form CLT -4-UT

Combined

Consolidated returns

General Information Regarding the MT E-file Program

Electronic filing Mandates

The Montana Department of Revenue does not mandate electronic filing of Corporation returns

Montana Electronic Filing Election

Complete the Montana General Worksheet, Basic Data section, Electronic filing- override field to file the Montana return electronically. An election can also be made on the federal General worksheet, Electronic Filing section, Corporation/S Corporation Electronic filing field or on a global basis by making an entry in the the Return Configuration Set, Configure Applications, Tax Preparation (select Office Group), Alternative Filing Options, Corporation.

Montana will accept multi-state returns. The Montana return may be filed electronically in addition to one or more state returns being filed electronically with having to transmit the federal return. The federal return must be selected and qualify for electronic filing, or an entry cannot be made on the General section, Electronic Filing Worksheet. If the return is disqualified from electronic filing, diagnostic messages will be issued informing you of the reason(s) for disqualification. If the diagnostic messages cannot be corrected (e.g. an exclusion from Montana Electronic Filing) and electronic filing is still desired for the federal return, the entry for Montana electronic must be removed.

Creating, Releasing and Transmitting the Montana Electronic File

Single Entity Return

If the MT return qualifies for electronic filing after completing the MT calculation, create the electronic file by selecting File/Export/Electronic Filing from the menu in Tax Preparation. The MT electronic file is created, released and transmitted simultaneously with the federal electronic file. After exporting, the Upload Returns dialog displays. You will then have the option to Upload and hold the return or Upload and release to taxing authority. The MT file will be transmitted to Montana Department of Revenue (DOR). Therefore, no additional steps are required during this stage of processing.

Authorizing (Release) Returns to Transmit

Once you determine the return is ready to send to the IRS, you can release the return(s) through CCH Axcess using the Upload and release to tax authority feature or release the return(s) through the Electronic filing Status system. You must log in to the Electronic Filing Status system. You can then select the return(s) you want to release, and they will automatically be transmitted to CCH to be released to the taxing authorities.

MT Acknowledgment

The presence of an electronically filed state return will be indicated by the code "MT" in the state (ST) column of the Electronic Filing Status system. The Electronic Filing Status system can be accessed by in tax preparation by clicking on manages on the toolbar and selecting Electronic Filing Status. The Montana acknowledgment system will only provide acknowledgments of receipt of the return and not its accuracy. Only those submissions with invalid XML structure will be rejected.

If you are a service bureau customer, CCH Axcess Tax will notify you of these acknowledgments by mailing you a daily list of acknowledged returns. Remote entry and in-house customers may check on acknowledgments by looking at the Electronic Filing Status System. You may view this information when entering the Electronic Filing Status system in the State Date and State Status columns.

Payment Methods

Direct Deposit and Direct Debit

For Tax Year 2010 the Montana Department of Revenue will be offering Direct Deposit of a refund. At this time MT will not be offering Direct Debit for a tax due. MT will offer Direct Debit payments at some point in the future.

Business Tax Express (BTE) is an online payment application that allows for Direct Debit payments for Corporation Tax. This application requires users to complete the online registration and be approved before submitting payments. BTE is easy to use and offers a secure means of making current year, tentative, amended and estimated tax payments to the department. For additional information regarding BTE please contact:

Important Information - Contact Information

CCH Axcess Tax

Electronic Filing Phone Support

Phone: 1-800-739-9998, option #5, option #4

Fax: 1-316-612-3405

Montana Contact Information:

Mailing Address:

Montana Department of Revenue

Attn: David Berg

PO Box 5805

Helena, MT 59604

Online Resources

State of Montana http://mt.gov/

MT Department of Revenue http://mt.gov/revenue/

MT Department of Revenue E-File http://mt.gov/revenue/forbusinesses/taxsoftwarevendors/taxsoftwarevendors.asp

Internal Revenue Service http://www.irs.gov/

Federation of Tax Administrators http://www.taxadmin.org/