Nonresident Individual, Estate, or Trust Beneficiary?
If the beneficiary is a nonresident individual, estate, or trust, you need to report to Montana your share of the estate’s or trust’s income, gains, losses, and deductions having their source in Montana. These items are shown in Part 4 of the Montana Schedule K-1. You need to file a Montana income tax return to report and pay the required income tax on these items.
