Form Iufc - Infrastructure User Fee Credit - Montana Department Of Revenue - 2010
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1Clear Form
MONTANA
IUFC
Rev. 07 10
2010 Infrastructure User 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 Identifi cation Number
If this credit is passed through to you from a partnership or S corporation, enter the entity’s name, FEIN and the
percentage used to report the corporation’s or partnership’s income or loss for Montana income tax purposes.
Name ____________________________________________ FEIN ________________________ Percentage _______ %
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 detailing the principal and
interest paid.
Column A
Column B
Column C
1. Entity name
1.
2. Federal employer identifi cation number (FEIN)
2.
3. Current year infrastructure user fee credit
3.
4. Credit carryforward/carryback (attach a detailed
schedule)
4.
5. Add lines 3 and 4; enter the result here. This is your
total available infrastructure user fee credit.
5.
6. Montana tax liability. (See instructions.)
6.
7. Enter the lesser of line 5 or line 6 here. This is your
allowable separate entity credit.
7.
8. Enter the total of line 7, Columns A through C here. This is your allowable infrastructure
user fee credit.
8.
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 or Partnerships
If you are an S corporation, transfer the total of line 5, Columns A through C, to Form CLT-4S, Schedule II. If you are a
partnership, transfer the total of line 5, Columns A through C, to Form PR-1, Schedule II.
When you fi le 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. If you fi le electronically, you do not need to mail this form to us unless we contact you for a copy.
*30120101*
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