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You should contact the plan administrator for the details of your pension plan.

The general rule is that in a general partnership all partners share equally in the right, and responsibility, to manage the business, and each partner is responsible for all the debts and obligations of the business.

Last revised on January 10, 2005 ETR - Electronic Tax Reporting Program for Withholding Tax, ACH Registration Form Gen Reg - Registration and Application For Permit MSR - Employee Certificate of Status Under the Military Spouses Residency Relief Act (Withholding exemption certificate) MT-R* - Reciprocity Exemption from Withholding for North Dakota residents who work in Montana MW-1 - Montana Withholding Tax Payment Voucher MW-3 Reconciliation - *2016 Montana Annual Withholding Tax Reconciliation MW-3 Reconciliation - *2015 Montana Annual Withholding Tax Reconciliation MW-3 Reconciliation* - 2014 Montana Annual Withholding Tax Reconciliation MW-3 Reconciliation* - 2013 Montana Annual Withholding Tax Reconciliation MW-3 Reconciliation - 2012 Montana Annual Withholding Tax Reconciliation MW-3 Reconciliation - 2011 Montana Annual Withholding Tax Reconciliation MW-3 Reconciliation - 2010 Montana Annual Withholding Tax Reconciliation MW-3 Reconciliation - 2009 Montana Annual Withholding Tax Reconciliation Direct link to Trans Action Portal (TAP) where you can file MW-3 Reconciliation, Application for Tax Certificate, and POA forms electronically Power of Attorney (POA) - Authorization to Disclose Tax Information MW-1 - Montana Withholding Tax Payment Voucher MW-3 Reconciliation* - 2016 MT Annual Withholding Tax Reconciliation MW-3 Reconciliation* - 2015 MT Annual Withholding Tax Reconciliation MW-3 Reconciliation* - 2014 MT Annual Withholding Tax Reconciliation MW-3 Reconciliation* - 2013 MT Annual Withholding Tax Reconciliation MW-3 Reconciliation - 2012 MT Annual Withholding Tax Reconciliation Employers' Tax Guide - MT Employers' Tax Guide for Income Tax Withholding 2017 Tax Rates - Individual Income Tax Rates 2016 Tax Rates - Individual Income Tax Rates * - 2016 MT Individual Income Tax Return 2 Booklet - 2016 MT Individual Income Tax Return Booklet (Long Form) Form 2EZ* - 2016 MT Individual Income Tax Return (Short Form) 2EZ Booklet - 2015 MT Individual Income Tax Return Booklet (Short Form) IT Payment Voucher - MT Individual Income Tax Payment Voucher CR-T - Application for Tax Certificate 488 (RTC)* - Realty Transfer Certificate NOTE: This is a legal size form. Cadastral Website Name Removal 2010 Instruction Booklet: CLT-4 - 2010 Corporation License Tax Booklet 2010 Montana Corporate License Tax Forms: - CLT-4 - Corporation License Tax Return - CLT-4 CLT-4-UT - Underpayment of 2010 Estimated Tax By Corporation 2010 Montana Corporate Tax Supplemental Forms and Instructions: - AEPC - Alternative Energy Production Credit - AFCR - Alternative Fuel Credit - BBSC - Biodiesel Blending and Storage Credit - CC - College Contribution Credit - DCAC - Dependent Care Assistance Credits - ESL - Extension of Statute of Limitations - ENRG-A - Geothermal System Credit - FPC - Film Production Credit - FPC-AF - Film Production Credit Application Fee - FPC-PP - Film Production Credit - Submission of Costs - End of Principal Photography - FPC-RD - Residency Declaration - HI - Health Insurance for Uninsured Montanans Credit - MHPE - Mobile Home Park Exclusion - MINE-CERT - Application and Affidavit for Certification and Approval of Mineral and Coal Exploration Incentive Credits - MINE-CRED - Mineral and Coal Exploration Incentive Credit - OSC - Oil Seed Crushing and Biodiesel/Biolubricant Production Facilities Credit - QEC - Qualified Endowment Credit - RCYL - Recycling Credit/Deduction - RDF-CT - Application to be Considered a Research and Development Firm - RSCH - Increase Research and Development Activities Credit - Schedule K - Combined - Apportionment Factors for Combined Filers - TELC - Temporary Emergency Lodging Credit 2009 Instruction Booklet: CLT-4 - 2009 Corporation License Tax Booklet 2009 Montana Corporate License Tax Forms: - CLT-4 - Corporation License Tax Return - CLT-4-UT - Underpayment of 2009 Estimated Tax By Corporation 2009 Montana Corporate Tax Supplemental Forms and Instructions: - AEPC - Alternative Energy Production Credit - AFCR - Alternative Fuel Credit - BBSC - Biodiesel Blending and Storage Credit - CC - College Contribution Credit - DCAC - Dependent Care Assistance Credits - ESL - Extension of Statute of Limitations - ENRG-A - Geothermal System Credit - FPC - Film Production Credit - FPC-AF - Film Production Credit Application Fee - FPC-PP - Film Production Credit - Submission of Costs - End of Principal Photography - FPC-RD - Residency Declaration - HI - Health Insurance for Uninsured Montanans Credit - MHPE - Mobile Home Park Exclusion - MINE-CERT - Application and Affidavit for Certification and Approval of Mineral and Coal Exploration Incentive Credits - MINE-CRED - Mineral and Coal Exploration Incentive Credit - OSC - Oil Seed Crushing and Biodiesel/Biolubricant Production Facilities Credit - QEC - Qualified Endowment Credit - RCYL - Recycling Credit/Deduction - RDF-CT - Application to be Considered a Research and Development Firm - RSCH - Increase Research and Development Activities Credit - Schedule K - Combined - Apportionment Factors for Combined Filers - TELC - Temporary Emergency Lodging Credit 2008 Instruction Booklet: CLT-4 - 2008 Corporation License Tax Booklet 2008 Montana Corporate License Tax Forms: - CLT-4 - Corporation License Tax Return - CLT-4-UT - Underpayment of 2008 Estimated Tax By Corporation 2008 Montana Corporate Tax Supplemental Forms and Instructions: - AEPC - Alternative Energy Production Credit - AFCR - Alternative Fuel Credit - BBSC - Biodiesel Blending and Storage Credit - CC - College Contribution Credit - DCAC - Dependent Care Assistance Credits - ESL - Extension of Statute of Limitations - ENRG-A - Geothermal System Credit - FPC - Film Production Credit - FPC-AF - Film Production Credit Application Fee - FPC-PP - Film Production Credit - Submission of Costs - End of Principal Photography - FPC-RD - Residency Declaration - HI - Health Insurance for Uninsured Montanans Credit - MINE-CERT - Application and Affidavit for Certification and Approval of Mineral and Coal Exploration Incentive Credits - OSC - Oil Seed Crushing and Biodiesel/Biolubricant Production Facilities Credit - QEC - Qualified Endowment Credit - RCYL - Recycling Credit/Deduction - RDF-CT - Application to be Considered a Research and Development Firm - RSCH - Increase Research and Development Activities Credit - Schedule K - Combined - Apportionment Factors for Combined Filers - TELC - 2008 Temporary Emergency Lodging Credit - AEPC - Alternative Energy Production Credit - AFCR - Alternative Fuel Credit - BBSC - Biodiesel Blending and Storage Credit - CC - College Contribution Credit - CLT-4 - Corporation License Tax Booklet - CLT-4-UT - Underpayment of 2007 Estimated Tax By Corporation - DCAC - Dependent Care Assistance Credits - ENRG-A - Geothermal System Credit - ESL - Extension of Statute of Limitations - FPC - Film Production Credit - FPC-AF - Film Production Credit Application Fee - FPC-RD - Residency Declaration - FPC-PP - Film Production Credit - HI - Health Insurance for Uninsured Montanans Credit - K-COMB - Schedule K-COMB - MINE-CERT - Application and Affidavit for Certification and Approval of Mineral and Coal Exploration Incentive Credits - OSC - Oil Seed Crushing and Biodiesel/Biolubricant Production Facilities Credit - QEC - Qualified Endowment Credit - RCYL - Recycling Credit/Deduction - RDF-CT - Application to be Considered a Research and Development Firm - RSCH - Increase Research and Development Activities Credit - WE - Waters Edge Schedule - AEPC - Alternative Energy Production Credit - AFCR - Alternative Fuel Credit - BBSC -Biodiesel Blending and Storage Tank Credit - CC - College Contribution Credit - CLT-4 - Corporation License Tax Booklet - CLT-4-UT - Underpayment of Estimated Tax By Corporations - DCAC - Dependent Care Assistance Credits - FPC - Film Production Credit - HI - Health Insurance For Uninsured Montanans Credit - K-COMB - Schedule K-COMB - MINE-CERT - Application and Affidavit for Certification and Approval of Mineral Exploration Incentive Credits - OSC - Oil Seed Crushing Facility Credit - QEC - Qualified Endowment Credit - RCYL- Recycling Credit/Deduction - RDF-CT - Application to be Considered a Research and Development Firm - RSCH - Credit for Increasing Research and Development Activities - WE-Schedule - Water's Edge Schedule - 2005 Corporation License Tax Booklet - AEPC - Alternative Energy Production Credit - AFCR - Alternative Fuel Credit - BBSC -Biodiesel Blending and Storage Tank Credit - CLT-4 - Corporation License Tax Return - CLT-4-UT - Underpayment of Estimated Tax By Corporations - DCAC - Dependent Care Assistance Credits - FPC - Film Production Credit - HI - Health Insurance For Uninsured Montanans Credit - MINE-CERT - Application and Affidavit for Certification and Approval of Mineral Exploration Incentive Credits - OSC - Oil Seed Crushing Facility Credit - RCYL - Recycling Credit/Deduction - RDF-CT - Application to be Considered a Research and Development Firm - RSCH - Credit for Increasing Research and Development Activities - QEC - Qualified Endowment Credit - WE - Water's Edge Schedule 2009 Estate and Trusts - 2009 Fiduciary Booklet - Income Tax Booklet For Estates or Trusts - FID-3 - Income Tax Return for Estates and Trusts - Self-calculating form - Schedule K-1 for FID-3 2009 Montana Estate and Trusts (Fiduciary) Supplemental Forms and Instructions - EST-I - Underpayment of Estimated Tax by Individuals and Fiduciaries - EXT-FID - Extension Payment Worksheet - Revisions - 2009 Montana Income Tax Return for Estates and Trusts 2009 Individual Income Tax - 2009 Individual Income Tax Rates 2009 Instruction Booklets - 2009 Montana Individual Income Tax Form 2EZ Booklet (short form) - 2009 Montana Individual Income Tax Form 2M Booklet (intermediate form) - Revised 2-17-10 - 2009 Montana Individual Income Tax Form 2 Booklet (long form) - Revised 2-17-10 2009 Montana Individual Income Tax Forms - 2EC - Montana Elderly Homeowner/Renter Credit - 2EZ - Montana Individual Income Tax Return - short form - 2M - Montana Individual Income Tax Return - Intermediate - 2M - Worksheets - 2 - Montana Individual Income Tax Return - Long Form 2 Schedules 1-8 - Schedule I - Montana Additions to Federal Adjusted Gross Income - Schedule II - Montana Subtractions to Federal Adjusted Gross Income - Schedule III - Montana Itemized Deductions - Schedule IV - Nonresident/Part-year Resident Tax - Schedule V - Montana Tax Credits - Schedule VI and VII - Credit for Income Tax Liability Paid to Another - State or Country - Schedule VIII - Reporting of Special Transactions 2 Worksheets - Worksheet II - Tax Benefit Rule for Federal Income Tax Refund - Worksheet III and IV - Qualified Capital Gain Exclusion and Partial Pension and Annuity Income Exclusion - Worksheet V, VI-A, VI-B - Standard Deduction, Itemized Deduction Worksheet, and Qualified Mortgage Insurance Premium Deduction Worksheet - Worksheet VI-C, VII - New Vehicle Taxes and Fees Deduction, Calculation of Interest on Underpayment of Estimated Taxes - Worksheet VIII - Taxable Social Security Benefits - Worksheet IX - Tax Benefit Rule for Recoveries of Itemized Deductions 2009 Montana Individual Income Tax Supplemental Forms and Instructions - 2101 - W-2 Withholding Declaration - 2441-M - Child and Dependent Care Expense Deduction - AEPC - Alternative Energy Production Credit - AFCR - Alternative Fuel Credit - BBSC - Biodiesel Blending and Storage Credit - CC - College Contribution Credit - DCAC - Dependent Care Assistance Credits - DS-1 - Disability Income Exemption - ECC - Elderly Care Credit - ENRG-A - Geothermal System Credit - ENRG-B - Alternative Energy System Credit - ENRG-C - Energy Conservation Installation Credit - ESL - Extension of Statute of Limitations - EST-I - Underpayment of Estimated Tax by Individuals and Fiduciaries - EXT-09 - Extension Payment Worksheet - EXT-FID - Extension Payment Worksheet - FPC - Film Production Credit - FRM - Farm and Ranch Risk Management Account - FTB - First Time Home Buyer Savings Account - FTB-P - First Time Home Buyers Savings Account - Penalty Calculation - HI - Health Insurance for Uninsured Montanans Credit - IND - Tribal Member Certification - IUFC - Infrastructure Users Fee Credit - MHPE - Mobile Home Park Exclusion - MSA - Montana Medical Care Savings Account - MSA-P - Medical Care Savings Account - Penalty Calculation - NOL - Montana Net Operating Loss Updated April 15, 2010 - NOL-Pre-99 - Net Operating Loss Worksheet - OSC - Oil Seed Crushing and Biodiesel/Biolubricant Production Facilities Credit - QEC - Qualified Endowment Credit - RCYL - Recycling Credit/Deduction - RSCH - Increase Research and Development Activities Credit - Schedule K-1 for FID-3 - TELC - Temporary Emergency Lodging Credit - VT - Veterans’ Program Contribution and Deduction 2008 Instruction Booklets: 2008 Montana Individual Income Tax Form 2EZ Booklet (short form) 2008 Montana Individual Income Tax Form 2M Booklet (intermediate form) 2008 Montana Individual Income Tax Form 2 Booklet (long form) 2008 Fiduciary Booklet - Income Tax Booklet For Estates or Trusts 2008 Montana Individual Income Tax Forms: 2EC - Montana Elderly Homeowner/Renter Credit 2EZ - Montana Individual Income Tax Return - short form 2M - Montana Individual Income Tax Return - intermediate Please note: Schedule II instructions revised 3/09: Corrections to the instructions for line 30 were made on 03/20/09.

Details 2M - Worksheets Itemized Deduction Worksheet (VI) was significantly revised 1/20/09 Details Qualified Mortgage Insurance Premiums Worksheet was revised 1/20/09 Details 2 - Montana Individual Income Tax Return - long Form 2 Schedules 1-8: Schedule I - Montana Additions to Federal Adjusted Gross Income Schedule II- Montana Subtractions to Federal Adjusted Gross Income Please note: Schedule II instructions revised 3/09: Corrections to the instructions for Schedule II, line 12 were made on 03/20/09.

This Guide does not cover pooled registered pension plans.

This Guide does not cover the details of your particular pension plan as your plan's terms and benefits can be more generous than the minimum requirements.

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Each province, except Prince Edward Island, has its own laws and regulations that govern pension plans in industries that are not under federal jurisdiction.

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