PWR: Partnership E-File Waiver Request (Form PWR) (Revision)

Who files this form

Form PWR is for partnerships requesting a waiver of Montana’s electronic filing requirement because e-filing would cause undue hardship.

For tax years beginning after December 31, 2013, a partnership with more than 100 partners over the course of its tax year must electronically file its Montana Pass-Through Entity Tax Return (Form PTE) using department-approved software. A partnership subject to this requirement may request a waiver if it can demonstrate undue hardship.

When it's due

• Submit the waiver request with all required information at least 30 days before the return’s due date, including extensions. The text does not give a calendar due date for a specific tax year.
• The department will approve or deny the request within 25 days after receiving it.
• Requesting a waiver does not change the Form PTE due date. Late filing penalties apply if the return is filed after its due date, including the automatic six-month extension.

What you'll need

Prepare a completed Form PWR and an attached written response covering all three items:

1. The undue hardship that prevents e-filing, including a detailed explanation of the additional costs of e-filing.
2. Any steps taken to file electronically and on time, and why those steps were unsuccessful.
3. Any steps taken to make electronic filing possible in future tax years.

You will also need:

• The tax year, partnership name, mailing address and federal employer identification number (FEIN) used for federal and state tax reporting.
• The total number of pages submitted, including Form PWR.
• The current tax software you use.
• An authorized signer’s signature, date, printed name and title.
• Contact phone, email and fax information, and your preferred response method.

How to file

Complete all fields, attach the required written responses, and sign the request. Submit Form PWR and its supporting information using one of these methods:

Electronic: Log in to the TransAction Portal (TAP) at https://tap.dor.mt.gov and use Web Messaging.

Fax: 406-444-7723, Attn: Form PWR.

USPS mail:

Montana Department of Revenue

Attn: Form PWR

PO Box 5805

Helena, MT 59604-5805

Delivery:

Montana Department of Revenue

Attn: Form PWR

340 N Last Chance Gulch

Helena, MT 59601

Do not file the waiver request at the same time as a paper return or submit it with an extension request or payment.

Common mistakes

• Leaving fields incomplete. The form says incomplete waiver requests will not be processed.
• Forgetting the signature. An unsigned waiver request is not valid.
• Submitting the request with other filings or payments. It cannot be filed at the same time as a paper return and should not be submitted with an extension request or payment.
• Treating the waiver request as an extension. It does not change the partnership return’s due date.

Questions people ask

Does requesting a waiver give us more time to file Form PTE?

No. A waiver request does not change the return’s due date.

How will the department respond?

The form offers fax, email with follow-up by mail, or mail. If you do not choose a method, the department will mail its decision to the address on the form. If you submit through TAP, the department will respond through TAP Web Messaging.

How long does the department take to decide?

The department will process the request and issue an approval or denial within 25 days after receiving it.

Where can we find approved software for e-filing Form PTE?

A current list of tested and approved software is available at MTRevenue.gov under Online Services.

Where can we get help?

Visit MTRevenue.gov or call (406) 444-6900. Montana Relay is available at 711 for people with hearing impairments.

Official sources

• https://revenuefiles.mt.gov/files/Forms/Partnership_E-File_Waiver_Request.pdf