Montana Assumption of Montana Tax Liabilities
Extracted from PDF file 2019-montana-form-atl.pdf, last modified May 2014
Assumption of Montana Tax LiabilitiesCLEAR FORM MONTANA ATL Rev 04 16 Assumption of Montana Tax Liabilities Corporation 1 Name of corporation wishing to have its tax liability assumed: ________________________________________________________________________________________________ Organized under the laws of the state of_________________________________ FEIN - If you are filing as part of a combined Montana tax return, enter the name and FEIN shown on the return: ________________________________________________________________ FEIN Corporation 2 - Name of corporation wishing to assume the Montana tax liabilities of Corporation 1: _________________________________________________________________________________________________ Organized under the laws of the state of_________________________________ FEIN - Address_________________________________________________________________ City/State/Zip Code________________________________________________________ If you are/will be filing as part of a combined Montana tax return, enter the name and FEIN shown on the return: ________________________________________________________________ FEIN - Mergers/Consolidations Only If Corporation 1 merged/consolidated into Corporation 2, complete this section. What type of entity is Corporation 2?____________________________________________________________________ Will you continue to file Montana tax returns? Yes No If yes, enter the name and FEIN of the company you will be filing under: ________________________________________________________________ FEIN - Certificate Type In order to obtain from the Montana Department of Revenue: a tax clearance certificate for Corporation 1 a dissolution/withdrawal certificate for Corporation 1 Affidavit and Signature Corporation 2 hereby agrees to the following: • That the undersigned is an officer of Corporation 2 authorized to execute this assumption on its behalf; • To timely file or cause to be filed any Montana tax return, report or data that may be required by Corporation 1; • To pay or cause to be paid, in full, all accrued and accruing liabilities for tax, penalty and interest of Corporation 1; and • That unless the liabilities assumed can be enforced as a tax of Corporation 2, any action to enforce this assumption must be brought in the First Judicial District Court, Lewis and Clark County, State of Montana, and each party shall pay its own costs and attorney fees. Declaration: Under penalties of false swearing, I declare I have examined this document, and to the best of my knowledge and belief, it is true, correct and complete. ______________________________________________________ Signature of Officer __________________________________ Date ______________________________________________________ Title __________________________________ Telephone Number Mail to: Montana Department of Revenue, PO Box 5805, Helena, MT 59604-5805 Assumption of Montana Tax Liabilities Instructions This form is for entities taxed as a C corporation, C corporations who are disregarded for federal income tax purposes, and LLCs that are disregarded for federal income tax purposes but are wholly owned by a C corporation. Complete this form if you were part of a merger or consolidation or if you are included in a combined filing for Montana purposes and are requesting a Dissolution Withdrawal and/or Tax Clearance certificate. A disregarded entity is always considered to be part of a combined filing for Montana purposes. Corporation 1 Enter the name and federal employer identification number (FEIN) of Corporation 1. Indicate the state under which Corporation 1 is organized. This is the same corporation requesting the tax certificate on the Montana Form CR-T. If Corporation 1 is included in a combined filing for Montana purposes, enter the name and FEIN of the entity filing the combined return in Montana. Corporation 2 Enter the name, FEIN and address of Corporation 2 (the corporation assuming the tax liabilities of Corporation 1). Indicate the state under which Corporation 2 is organized. A corporation must have activity in Montana to assume the Montana tax liabilities of another entity. If Corporation 2 is the surviving entity of a merger or consolidation with Corporation 1, Corporation 2 can assume the Montana tax liabilities of Corporation 1. If Corporation 2 is included in a combined filing for Montana purposes, enter the name and FEIN of the entity filing the combined return in Montana. Mergers/Consolidations Only complete this section if Corporation 1 has merged or consolidated into Corporation 2. Indicate what type of entity Corporation 2 is for federal income tax purposes (e.g., if you are an LLC and elected to file as a C corporation, enter LLC taxed as a C corporation on this line). If Corporation 2 will continue to file Montana tax returns, mark Yes and enter the name and FEIN of the company that Corporation 2 will file their Montana tax returns under. Certificate Type Mark the applicable box for the type of certificate Corporation 1 is requesting. Affidavit and Signature This form must be completed and signed by an officer of Corporation 2. Please send this form to: Montana Department of Revenue PO Box 5805 Helena, MT 59604-5805 Questions? Call us at (406) 444-6900.
More about the Montana Form ATL Corporate Income Tax
We last updated the Assumption of Montana Tax Liabilities in March 2020, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Montana Department of Revenue. You can print other Montana tax forms here.
Other Montana Corporate Income Tax Forms:
|Form Code||Form Name|
|Form INA-CT||Affidavit of Inactivity for Corporations, Partnerships and Disregarded Entities (OBSOLETE)|
|Form NOL||Montana Net Operating Loss|
|CIT||Corporate Income Tax Return (formerly CLT-4)|
|Form MSA||Montana Medical Care Savings Account (DISCONTINUED)|
|Schedule K-1||Beneficiary's Share of Income (Loss), deductions and credits|
Montana usually releases forms for the current tax year between January and April. We last updated Montana Form ATL from the Department of Revenue in March 2020.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Montana Form ATL
We have a total of seven past-year versions of Form ATL in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
While we do our best to keep our list of Montana Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.