Montana Form Iufc - Infrastructure User Fee Credit - 2013
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MONTANA
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IUFC
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Rev 06 13
2013 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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X X X X X X X X X
X X X X X X X X X
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Number
Identification Number
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Part I. Credit Computation – Individuals and Pass-Through Entities Only
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1. Current year’s infrastructure user fee credit ................................................................ 1. $_____________________
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2. If you are a partner in a partnership or shareholder in an S corporation, enter your
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portion of the infrastructure user fee credit ................................................................. 2. $_____________________
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Business Name of Pass-Through Entity
Federal Employer
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X X X X X X X X X
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Identification Number
_________________________________________________
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3. Individuals: credit carryforward/carryback (include a detailed schedule) .................... 3. $_____________________
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4. Add lines 1, 2 and 3. This is your total available infrastructure user fee credit ........... 4. $_____________________
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Where to Report Your Credit
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►Individuals: Transfer the amount on line 4 to Form 2, Schedule V.
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►Partnerships: Transfer the amount on line 4 to Form PR-1, Schedule II.
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►S corporations: Transfer the amount on line 4 to Form CLT-4S, Schedule II.
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Part II. Credit Computation – C Corporations Only. Complete a column for each entity that pays fees attributable to
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the use of the infrastructure. (If necessary, use additional pages.) Please include a copy of the letter from the Montana
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Board of Investments detailing the principal and interest paid.
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Column A
Column B
Column C
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1. Entity name
1.
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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.
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Enter 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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►C corporations: Transfer the amount on line 8 to Form CLT-4, Schedule C.
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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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*13HZ0101*
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*13HZ0101*
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