MONTANA
IUFC
Reset Form
New 10-09
2009 Infrastructure Users Fee Credit
17-6-309(2) and 17-6-316, MCA
Name (as it appears on your tax return) _________________________________________________________________
Your Social Security Number or Federal Employer Identification Number _______________________________________
If this credit is passed through to you from a partnership or S corporation, please enter the name of the partnership or S
corporation, FEIN and your percentage of ownership in the partnership or S corporation.
Name ____________________________________________ FEIN ________________ Percent of Ownership _______ %
Complete a column for each entity that pays fees attributable to the use of the infrastructure. (If necessary, use
additional pages.) Please attach a copy of the letter from the Montana Board of Investments.
Column A
Column B
Column C
1. Business Name
1.
2. FEIN
2.
3. Enter your Montana Tax Liability. (See Instructions.)
3.
4. Current Year Infrastructure Users Fee Credit.
4.
5. Credit Carryforward/Carryback (attach a detailed
5.
schedule)
6. Add lines 4 and 5; enter the result here. This is your
6.
total available Infrastructure Users Fee Credit.
7. Enter the lesser of line 3 or line 6 here. This is your
7.
allowable separate entity credit.
8. Add all columns on line 7 and enter the result here and
8.
on Form 2, Schedule V, for individuals; Form CLT-4,
Schedule C, for C corporations; Form PR-1, Schedule
II, for partnerships; or Form CLT-4S, Schedule II, for S
corporations. This is your total allowable Infrastructure
Users Fee Credit.
When you file your Montana income tax return electronically, you represent that you have retained all documents required
as a tax record and that you will provide a copy to the department upon request.