Profit or Loss from a Disregarded Entity Owned by a Nonresident - Form DE

Form DE is used by single-member limited liability companies (LLCs) and sole proprietorships that are owned by nonresident individuals, estates, or trusts to report Montana-source business income. Beginning in tax year 2024, this form replaces Form DER-1.

Form DE is required if:

• You are a nonresident individual, estate, or trust who owns a single-member LLC or sole proprietorship that reports income on a federal Schedule C and does business in Montana.
• You are eligible and electing to pay the alternative method tax (0.5% of gross Montana receipts, up to $100,000).

Beginning in tax year 2025, single member LLCs owned by nonresident individuals, estates, and trusts receiving pass-through entity tax, pass-through withholding, or mineral royalty withholding from a pass-through entity must complete this form.

This form is used with Montana Form 2, Schedule II, and must be filed separately for each business reported on a different federal Schedule C.

Download Form DE (PDF, 231 KB)