Form FID-3 Fillable Estates and Trusts (Fiduciary) Income Tax Return
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

$10 100 $13 000 $16 700 $2 800 $2 800 $4 900 2% (0 020) $28 $4 900 $7 400 3% (0 030) $77 $7 400 $10 100 4% (0 040) $151 (: 1) Unchecked (: 1) Unchecked (: 1) Unchecked (: 1) Unchecked (: 1) Unchecked (: 1) Unchecked (: 1) Unchecked (: 1) Unchecked (: 10) Unchecked (: 11) Unchecked (: 2) Unchecked (: 2) Unchecked (: 2) Unchecked (: 2) Unchecked (: 2) Unchecked (: 2) Unchecked (: 2) Unchecked (: 2) Unchecked (: 3) Unchecked (: 3) Unchecked (: 3) Unchecked (: 3) Unchecked (: 3) Unchecked (: 3) Unchecked (: 4) Unchecked (: 5) Unchecked (: 6) Unchecked (: 7) Unchecked (: 8) Unchecked (: 9) Unchecked (checkbox) Unchecked (checkbox) Unchecked (checkbox) Unchecked (checkbox) Unchecked (checkbox) Unchecked (CLEAR FORM) CLEAR FORM (if a financial institution) Telephone Number (please see instructions) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) *13DT0101* *13DT0201* *13DT0301* *13DT0401* *13DT0501* *13DT0601* *13DT0701* *13DT0801* 1 Enter the capital gain or (loss) from Form FID 3 line 4 1 00 1 Federal income tax deduction 1 1 Interest and mutual fund dividends from state county or municipal bonds from other states 1 1 Interest income 1 1 Interest income 1 00 1 Montana adjusted total income or (loss) from Form FID 3 line 20 If Montana adjusted total income AND the total from 1 RTN# 1 Total federal adjusted ESBT income (include federal schedule) 1 00 1% (0 010) 10 Dividends not included in total federal income 10 00 10 Endowment credit recapture tax 10 00 10 Interest 10 10 Tax exempt income included in actual distributions included on line 9 10 00 10 Total additions (add lines 1 through 9) Enter the total on Form FID 3 line 18 10 1041 line 17 ) 17 11 Other nonrefundable credits List credit form(s) 11 11 Taxable federal refund 11 00 11 Taxes (do not include federal income tax deduction) 11 11 Tentative income distribution deduction based on actual distributions Subtract line 10 from line 9 11 00 12 Fiduciary fees 12 12 If a resident trust add lines 7 9 and 10 If a nonresident or resident part year trust add lines 8 through 10 Subtract line 11 12 Other recoveries of amounts deducted in earlier years that reduced Montana taxable 12 Tentative income distribution deduction Subtract line 2 from line 5 If zero or less enter zero 12 00 13 Charitable deduction 13 13 Montana income distribution deduction Enter the smaller of line 11 or line 12 and on Form FID 3 line 21 If zero or less 13 Other additions 13 00 14 Add lines 1 through 13 and enter the result here Column B is the estate or trust s 14 Attorney accountant and return preparer fees 14 15 Divide the amount in column B line 14 above by the amount in column A line 14 above and enter result here Round to 6 15a Other deductions not subject to the 2% floor (include schedule) 15a 15b Allowable miscellaneous itemized deductions subject to 2% floor 15b 16 Add lines 10 through 15b 16 16 Enter the resident tax after capital gains tax credit reported on Form FID 3 line 28 16 00 17 Federal adjusted total income or (loss) Subtract line 16 from line 9 (The amount on this line must equal federal Form 17 Multiply the tax on line 16 by the percentage on line 15 and enter here and on Form FID 3 line 28a Estate or trust 18 Montana additions from Schedule A line 10 18 19 Montana deductions and subtractions from Schedule B line 9 19 2 ACCT# 2 Dividends not included in federal total income 2 2 Enter the net capital gains reported on federal Form 1041 Schedule D Part III line 15 column (1) Benefi ciaries 2 00 2 Exempt interest and mutual fund dividends from federal bonds notes and other obligations 2 2 Montana adjusted tax exempt interest income 2 00 2 Ordinary dividends 2 2 Ordinary dividends 2 00 2 Subtract line 2b from 2a 2 00 2 The estate or trust fi led federal Form 8824 Like Kind Exchanges with the Internal Revenue Service 20 Add lines 17 and 18 then subtract line 19 Montana adjusted total income or (loss) 20 2013 Montana Fiduciary Income Tax Table 2013 Montana Income Tax Return for Estates and Trusts F 21 Montana income distribution deduction from Schedule C line 13 but not less than zero 21 22 Exemption 22 23 Add lines 21 and 22 Total Montana income distribution deduction and exemption 23 24 Subtract line 23 from line 20 Montana taxable income 24 25 Montana taxable income from line 24 25 26 Tax from the tax table If line 25 is zero or less enter zero 26 27 2% capital gains tax credit on undistributed capital gains from Schedule E line 4 27 28 Subtract line 27 from line 26 If zero or less enter zero Resident tax after capital gains tax credit 28 28a Nonresident resident part year tax after capital gains credit from Schedule F line 17 but not less than zero 28a 29 Tax on lump sum distributions 29 2a Add: Federal tax exempt income (gross) 2a 00 2a Montana additions to ESBT income (include statement) 2a 00 2b Less: Expenses allocated to federal tax exempt income 2b 00 2b Montana deductions to ESBT income (include statement) 2b 00 2c Add: Income from federal obligations that is tax exempt for Montana 2c 00 2d Less: Expenses allocated to income from federal obligations that are tax exempt for Montana 2d 00 2e Add: Expenses allocated to non Montana municipal income taxable to Montana 2e 00 2f Less: Non Montana municipal income taxable to Montana 2f 00 3 Add lines 1 and 2 Montana adjusted ESBT income 3 00 3 Business income or (loss) 3 00 3 Business income or (loss) Federal Business Code/NAICS 3 If using direct deposit the estate or trust is required to mark one box 3 State tax refunds included on Form FID 3 line 8 3 3 Subtract line 2 from line 1 Net capital gains eligible for the credit 3 00 3 Taxable federal refund 3 3 Total net capital gains Add lines 3a through 3c 3 00 30 Add line 28 or 28a and line 29 Total tax 30 31 Credit for taxes paid to other states or countries (see instructions on page 21) 31 32 Other nonrefundable credits List credit form(s) 32 33 Add lines 31 and 32 Total nonrefundable credits 33 34 Subtract line 33 from line 30 If zero or less enter zero 34 35 Endowment credit recapture tax 35 36 Add lines 34 35 and the ESBT tax liability from Schedule G line 12 Tax liability 36 38 Subtract line 38b from 38a Montana pass through entity withholding allocable to the estate or trust 38 39 Subtract line 39b from 39a Mineral royalty tax withheld allocable to the estate or trust 39 3a Enter the amount from federal Form 1041 Schedule B line 3 3a 00 3b Enter the amount from federal Form 1041 Schedule B line 4 3b 00 3c Enter the amount from federal Form 1041 Schedule B line 5 3c 00 4 Capital gain or (loss) 4 4 Capital gain or (loss) 4 00 4 If the amount on Form FID 3 line 4 is a gain enter as a negative number If the amount on Form FID 3 line 4 is a loss 4 Is this refund going to an account that is located outside of the United States or its territories? 4 Multiply line 3 by 2% ( 02) Allowable capital gains tax credit Enter on Form FID 3 line 27 4 00 4 Other recoveries of amounts deducted in earlier years that did not reduce Montana taxable income 4 4 Other recoveries of amounts deducted in earlier years that reduced Montana taxable income 4 4 Tax from tax table If line 3 is zero or less enter zero 4 00 4 The estate or trust fi led federal Form 8886 Reportable Transaction Disclosure Statement with the Internal Revenue Service 40 2013 estimated tax payments and amount applied from the 2012 return 40 41 2013 extension payments from Form EXT FID 13 41 42 Refundable credits List credit form(s) 42 43 Add lines 37 through 42 Total payments and refundable credits 43 44 If line 36 is greater than line 43 subtract line 43 from line 36 Tax due 44 00 45 If line 43 is greater than line 36 subtract line 36 from line 43 Tax overpaid 45 00 46 Interest on underpayment of estimated taxes (see instructions on page 6) 46 00 47 Late file late payment penalties and interest (see instructions and table on page 6) 47 00 48 Other penalties (see instructions on page 6) 48 00 49 Add the amounts on lines 46 through 48 Total penalties and interest 49 00 5 Montana distributable net income Combine lines 1 through 4 If zero or less enter zero (see instructions) 5 00 5 Montana income taxes paid or accrued 5 5 Multiply line 5a by 2% Capital gains tax credit 5 00 5 Partial pension and annuity income exemption (see worksheet and instructions) 5 5 Rental real estate royalties partnerships S corporations other estates and trusts etc 5 00 5 Rents royalties partnerships other estates and trusts etc 5 5% (0 050) 51 If the estate or trust has a tax overpayment (amount on line 45) and it is greater than line 49 subtract line 49 from line 45 52 Enter the amount on line 51 that the estate or trust wants applied to the 2014 estimated tax 52 00 53 Subtract line 52 from line 51 and enter the result Refund 53 00 5a Net capital gains reported on line 3 5a 00 6 9% (0 069) 6 Compensation and expenditures used to compute the film production credit 6 6 Farm income or (loss) 6 6 Farm income or (loss) 6 00 6 If a complex trust enter the accounting income for the tax year as determined under the governing 6 Subtract line 5 from line 4 If zero or less enter zero Resident tax after capital gains tax credit 6 00 6 Subtraction for federal taxable U S Railroad Retirement Board benefits (Tier I and Tier II) 6 6% (0 060) 7 Expenses allocated to other states interest and mutual fund dividends 7 7 Income required to be distributed currently 7 00 7 Insure Montana Small Business Health Insurance Program premiums used to compute the credit 7 7 Ordinary gain or (loss) 7 7 Ordinary gain or (loss) 7 00 7 Subtract line 7a from line 6 7 00 7a Enter the total credit for income taxes paid to another state or country (see instructions) 7a 00 8 Expenses allocated to U S obligations 8 8 Multiply the amount on line 8c by line 6 if a nonresident trust Multiply the amount on line 8c by line 7 if a resident part year 8 Other amounts paid credited or otherwise required to be distributed 8 00 8 Other income 8 00 8 Other income List type and amount 8 8 Other subtractions List type and amount 8 8a Enter the amount from lines 1 and 2a 8a 00 8b Enter the Montana source income reported on line 3 Include Montana Schedule(s) K 1 8b 00 8c Divide the amount on line 8b by the amount on line 8a (round to 6 decimal places) 8c 9 Actual total distributions for the year Add lines 7 and 8 9 00 9 Add lines 1 through 8 Total federal income 9 9 Interest and mutual fund dividends from other states state county or municipal bonds 9 00 9 Other income List type and amount 9 9 Tax on lump sum distributions 9 00 9 Total deductions/subtractions (add lines 1 through 8) Enter the total on Form FID 3 line 19 9 Amended return Amount the Entity Owesor Its Refund and 8 and belief it is true correct and complete and ending Benefi ciary Information: But Not by Beneficiary Checking City State Zip Code + 4 City|State|Zip Code Column A Enter on lines 1 through 13 the total income from Form FID 3 lines 1 through 8 and Schedule A Column B Enter on lines 1 through 13 the Montana source income from Form FID 3 lines 1 through 8 and Schedule A Complete 1 2 3 and 4 complete copy of the federal Form 1041 Complete Schedule H only if the estate or trust filed any of the federal income tax forms described below Mark the appropriate box indicating which form(s) Complex trustBankruptcy estate (Chapter 7) Other Continue to page 3 for the calculation of the amount the entity owes or its refund Date of change M M D D YYYY Decedent s Qualified disability trustBankruptcy estate (Chapter 11) Resident Resident part year decimal places and do not enter more than 1 000000 15 Direct Deposit Distribution Received Enter amounts on lines 1 through 17 corresponding to your federal return Round to the nearest dollar If no entry leave blank Enter number of: enter the loss as a positive number (see instructions) 4 Enter the result Overpayment 51 00 enter zero 13 00 Entity Type Residency Status estate ESBT Pooled income fund NonresidentState moved to Estate or filing FEIN of Fiduciary Final return Firm s Address Telephone Number Firm s Name Firm s FEIN For calendar year 2013 or tax year beginning For example: Taxable income $6 800 X 3% (0 030) = $204 $204 minus $77 = $127 tax For further information and a line by line description of Montana source income refer to Form FID 3 Schedule F instructions beginning on page 12 Form 8824 is used to report each exchange of business or investment property for property of a like kind Form 8865 is used to report the information required under 26 USC 6038 (reporting with respect to controlled foreign partnerships) Form 8886 is used to disclose information for each reportable transaction in which the estate or trust participated Form FID 3 Include a complete copy of the federal Form 1041 and all related forms and schedules Form FID 3 line 4 are losses use the smaller loss (see instructions) 1 00 Form FID 3 Page 2 2013 Form FID 3 Page 3 2013 Form FID 3 Page 4 2013 FEIN Form FID 3 Page 5 2013 FEIN Form FID 3 Page 6 2013 FEIN Form FID 3 Page 7 2013 FEIN Form FID 3 Page 8 2013 from the result If zero or less enter zero Enter here and on Form FID 3 line 36 ESBT tax liability 12 00 Helena MT 59604 8021 How does a nonresident estate or trust determine its Montana source income? Identification Number If a nonresident or resident part year trust complete lines 8a through 8c and 8 If a resident trust skip lines 8a through 8c If a resident or resident part year trust complete lines 7a and 7 If a nonresident trust skip lines 7a and 7 If the estate or trust has a tax due (amount on line 44) add lines 44 and 49 OR if the estate or trust has a tax If Your Taxable in foreign partnership interest) included in column A income 12 00 Income By Income Is More income to total income This ratio is then multiplied by the resident tax from FID 3 line 28 to determine the nonresident or resident part year tax to be IncomeDeductions and Exemption Initial return instrument 6 00 Line 9 must equal the total income reported on federal Form 1041 (see instructions for Electing Small Business Trust) List name and address of each beneficiary receiving distributions reported on Form FID 3 line 21 If more than 10 beneficiaries please see instructions Mailing Address Mark all that apply Material advisors are required to file Form 8918 for any reportable transactions May the DOR discuss this return with the tax preparer? Mineral royalty tax withheld allocated to benefi ciaries 39b Montana Department of Revenue Montana Income Montana income tax withheld allocated to benefi ciaries 37b Montana pass through entity withholding allocated to benefi ciaries 38b Montana source income 14 00 More Than More Than $16 700 Multiply Name and Title of Fiduciary Date Entity Created Name of Estate or Trust FEIN NOL carryback Nonresident Nonresident Nonresident Nonresident Nonresident Nonresident beneficiaries nonresident/resident part year tax after capital gains tax credit 17 00 NOTE: Mark the box if the like kind exchange includes Montana property Nonresidents do not have to report a like kind exchange if Other types of beneficiaries overpayment (amount on line 45) and it is less than line 49 subtract line 45 from line 49 Enter the result Payments and RefundableCreditsTaxPenalties andInterest Please send your completed Form FID 3 to: PO Box 8021 Print/Type Preparer s Name Preparer s Signature Date PTIN Questions? Call us toll free at (866) 859 2254 (in Helena 444 6900) or TDD (406) 444 2830 for hearing impaired Refund return reported on FID 3 line 28a Residency Status Resident Resident Resident Resident Resident Resident beneficiaries Resident part year Resident part year Resident part year Resident part year Resident part year Revenue Service Savings Schedule A Schedule of Additions Schedule B Schedule of Deductions/Subtractions Schedule C Montana Distributable Net Income (MDNI) and Montana Income Distribution Deduction (MIDD) Schedule D Beneficiaries and Montana Income Distributions Schedule E Capital Gains Tax Credit Calculation Schedule F applies to nonresident and resident part year estates and trusts only The fiduciary will use this schedule to compute the ratio of Montana source Schedule F Nonresident/Resident Part Year Estate and Trust Tax Schedule G Electing Small Business Trust Tax Calculation Schedule H Reporting of Special Transactions schedule if any 39a Schedules K 1 included Sec 645 election section 6038B (reporting of transfers to foreign partnerships) or section 6046A (reporting of acquisitions dispositions and changes Signature of Fiduciary (or offi cer representing fiduciary) Date Simple trustGrantor type trust Qualified funeral trustState moved from Staples Street Address Subtract Subtract line 37b from 37a Montana income tax withheld allocable to the estate or trust 37 Taxes and Credits The estate or trust fi led federal Form 8865 Return of U S Persons With Respect to Certain Foreign Partnerships with the Internal The estate or trust fi led federal Form 8918 Material Advisor Disclosure Statement with the Internal Revenue Service the estate or trust filed with the Internal Revenue Service for this tax year If the answer is Yes to one or more of these forms the entity will need to include a the properties involved do not include Montana property This Is This is the amount the estate or trust owes 50 Total Total income Montana source income Total Montana income tax withheld Include federal Form(s) W 2 and 1099 37a Total Montana mineral royalty tax withheld Include federal Form(s) 1099 and supporting Total Montana pass through entity withholding Include Montana Schedule K 1 38a trust made a trust Nonresident or resident part year trust tax after capital gains tax credit 8 Under penalties of false swearing I declare that I have examined this return including accompanying schedules and statements and to the best of my knowledge Why not e pay? See your options at revenue mt gov If writing a check please make it payable to MONTANA DEPARTMENT OF REVENUE Your Refund Your Tax Your Taxable