Fillable Form Iufc - Infrastructure User Fee Credit

Form Iufc - Infrastructure User Fee Credit - 2011

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MONTANA

Clear Form

IUFC

Print Form

Rev 04 11

2011 Infrastructure User Fee Credit

17-6-309(2) and 17-6-316, MCA

Name (as it appears on your Montana tax return)

Social Security

Federal Employer

Number

Identification Number

Part I. Partners in a Partnership or Shareholders of an S Corporation

Enter your share of the infrastructure user fee credit here. See instructions.

$_____________________

Business Name of Partnership or Corporation

Federal Employer

Identification Number

___________________________________________________

Part II. Credit Computation. Complete a column for each entity that pays fees attributable to the use of the

infrastructure. (If necessary, use additional pages.) Please include a copy of the letter from the Montana Board of

Investments detailing the principal and interest paid.

Column A

Column B

Column C

1. Entity name

2. Federal employer identification number (FEIN)

3. Current year infrastructure user fee credit

4. Credit carryforward/carryback (include a detailed

schedule).

5. Add lines 3 and 4; enter the result here. This is your

total available infrastructure user fee credit.

6. Montana tax liability (see instructions).

7. Enter the lesser of line 5 or line 6 here. This is your

allowable separate entity credit.

8. Add the amounts on line 7 of each column including any amounts on additional pages. Enter

the amount here. This is your allowable infrastructure user fee credit.

Where to Report Your Credit

►Individuals: Transfer the amount on line 8 to Form 2, Schedule V.

►C corporations: Transfer the amount on line 8 to Form CLT-4, Schedule C.

►S corporations: Transfer the amount on line 5, Columns A through C, to Form CLT-4S, Schedule II.

►Partnerships: Transfer the amount on line 5, Columns A through C, to Form PR-1, Schedule II.

If you file your Montana tax return electronically, you do not need to mail this form to us unless we ask you for a copy. When you file electronically, you

represent that you have retained the required documents in your tax records and will provide them upon the department’s request.

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