Montana Extension of Statute of Limitations
Extracted from PDF file 2016-montana-form-esl.pdf, last modified April 2014
Extension of Statute of LimitationsCLEAR FORM MONTANA ESL Rev 04 14 Extension of Statute of Limitations 15-31-509, MCA It is hereby agreed between _______________________________________________ and the Montana Department of Revenue, that the period within which the Montana Department of Revenue may assess additional Montana Corporate Income Tax, is hereby extended to ____________________________________________________________ for the tax period(s) ended ________________________________________________ pursuant to Section 15-31-509(1), Montana Code Annotated. The execution of this agreement also extends the time during which the undersigned taxpayer may file a claim for refund with respect to the tax period(s) stated above, in accordance with Section 15-31-509(2), Montana Code Annotated. Taxpayer Authorized Signature _______________________________________________ Printed Name____________________________________ Title____________________________________________ Date___________________________________________ Department of Revenue Authorized Signature _______________________________________________ Corporate Tax Unit Manager Printed Name____________________________________ Date___________________________________________ Extension of Statute of Limitations Taxpayer Information 15-31-509, MCA About This Form This form must be completed before the statute of limitations expires for the tax period(s) being extended. To extend the statute of limitations, the taxpayer and an authorized Department of Revenue representative need to completely fill out and sign this form. Extending the Statute of Limitations Under Montana law, a taxpayer may consent to extending the regular statute of limitations for the Department of Revenue to assess additional tax. If any additional tax is assessed, interest and penalty will accrue under Montana law (15-1-216, MCA). This agreement also extends the timeframe that a refund claim may be filed for the tax period(s) extended. The extended timeframe is the same for refund claims and for assessments of additional tax. Other Waivers or Extensions This form is intended to be used only when the taxpayer and the Internal Revenue Service have not executed a federal waiver or extension for the tax period(s) being extended, and also when a federal waiver or extension has expired. This form does not affect an extension of the statute of limitations provided for in Montana law under Sections 15-31-509(1)(a), (1)(b), (3), (4) or 15-31-544, MCA. Extensions of the statute of limitations that the Multistate Tax Commission executes on behalf of the Montana Department of Revenue are considered valid extensions. Questions? If you have any questions concerning this form, please call the Corporate Tax Unit Manager at (406) 444-1758. Mail To: Montana Department of Revenue Attention: Corporate Tax Unit Manager PO Box 7149 Helena, MT 59604-7149
More about the Montana Form ESL Corporate Income Tax Extension
We last updated the Extension of Statute of Limitations in May 2017, and the latest form we have available is for tax year 2016. 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 MSA||Montana Medical Care Savings Account|
|Form INA-CT||Affidavit of Inactivity for Corporations, Partnerships and Disregarded Entities|
|Form QEC||Qualified Endowment Credit|
|Form RSCH||Increase Research and Development Activities Credit|
|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 ESL from the Department of Revenue in May 2017.
Form ESL is a Montana Corporate Income Tax form. The IRS and most states will grant an automatic 6-month extension of time to file income tax and other types of tax returns, which can be obtained by filing the proper extension request form. Obtaining an extension will prevent you from being subject to often very large failure-to-file penalties. However, in most cases this extension does not exempt you from the requirement to pay any tax owed in full by the return's original filing date.
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 ESL
We have a total of six past-year versions of Form ESL 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.