Montana Form Iufc - Infrastructure User Fee Credit - 2012
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MONTANA
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IUFC
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Rev 07 12
2012 Infrastructure User Fee Credit
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17-6-309(2) and 17-6-316, MCA
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Name (as it appears on your Montana tax return)
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Social Security
Federal Employer
OR
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Number
Identification Number
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Part I. For Partners in a Partnership or Shareholders of an S Corporation Only
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Enter your portion of the infrastructure user fee credit here. See instructions.
$_____________________
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Business Name of Partnership or Corporation
Federal Employer
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Identification Number
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___________________________________________________
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Part II. Credit Computation. Complete a column for each entity that pays fees attributable to the use of the
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infrastructure. (If necessary, use additional pages.) Please include a copy of the letter from the Montana Board of
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Investments detailing the principal and interest paid.
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Column A
Column B
Column C
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1. Entity or individual’s name
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2. Federal employer identification number (FEIN)
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3. Current year infrastructure user fee credit
3.
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4. Credit carryforward/carryback (include a detailed
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schedule).
4.
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5. Add lines 3 and 4; enter the result here. This is your
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total available infrastructure user fee credit.
5.
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6. Montana tax liability (see instructions).
6.
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7. Enter the lesser of line 5 or line 6 here. This is your
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allowable separate entity credit.
7.
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8. Add the amounts on line 7 of each column including any amounts on additional pages. Enter
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the amount here. This is your allowable infrastructure user fee credit.
8.
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Where to Report Your Credit
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►Individuals: Transfer the amount on line 8 to Form 2, Schedule V.
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►C corporations: Transfer the amount on line 9 to Form CLT-4, Schedule C.
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►S corporations: Transfer the amount on line 5, Columns A through C, to Form CLT-4S, Schedule II.
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►Partnerships: Transfer the amount on line 5, Columns A through C, to Form PR-1, Schedule II.
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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
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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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*12HZ0101*
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*12HZ0101*
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