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    4                                                                                                                                                                                    Form MEDIA-CLAIM                                                 4
    5                                                             2022 MEDIA Credit Claim                                                                                                               V1 9/2022                                         5
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    7                                                             15-31-1001 through 15-31-1012, MCA                                                                                             Clear Form                                               7
    8                                                                                                                                                                                                                                                     8
    9  Name (as it appears on your Montana tax return)                                                                                                                                                                                                    9
    10 XXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                                                                                                                      10
    11 Social Security                                .           Federal Employer                                                                          .                                                                                         11
                                                        OR
    12 Number          .XXXXXXXXX                                 Identification Number                                              .XXXXXXXXX                                                                                                       12
    13                                                                                                                                                                                                    Mark How                                    13
    14 Taxpayer Schedule                                                                                                                                                                                  Credit Was                                  14
    15                                                                                                                                                                                                    Received                                    15
    16 1 Enter your tax liability.                                                                                                                        1 XXXXXXXXX 00                                                                              16
    17 2 Enter the total of your nonrefundable credits, excluding your media credits.                                                                     2 XXXXXXXXX 00                                                                              17
    18 3 Current year tax liability after all other nonrefundable credits. Subtract line 2 from line 1.                                                   3 XXXXXXXXX 00                                                                              18
    19        UCRN For Each Credit                      A                                                       B                         C                   D                        E                                                              19
    20   Department of Commerce          Tax Year     Credit Initially Received       Credit Previously                               Credit Available To   Tax Liability After Credit Remaining Credit      Purchased                                20
                                                                                                                                                                                                                               MT Schedule K-1
    21   Certification Number      .     First . Last .                        .                 Claimed                          .       Claim           .   Claimed .                                 .  .                   .                      21
    22 4.XXXXXXXXXXXXXX            .XXXX XXXX.    XXXXXXXXX.      00.                 XXXXXXXXX                                00.   XXXXXXXXX   00.        XXXXXXXXX 00.              XXXXXXXXX 00. . . .X.               X                          22
    23 5.XXXXXXXXXXXXXX            .XXXX XXXX.    XXXXXXXXX.      00.                 XXXXXXXXX                                00.   XXXXXXXXX   00.        XXXXXXXXX 00.              XXXXXXXXX 00. . . .X.               X                          23
    24 6.XXXXXXXXXXXXXX            .XXXX XXXX.    XXXXXXXXX.      00.                 XXXXXXXXX                                00.   XXXXXXXXX   00.        XXXXXXXXX 00.              XXXXXXXXX 00. . . .X.               X                          24
    25 7.XXXXXXXXXXXXXX            .XXXX XXXX.    XXXXXXXXX.      00.                 XXXXXXXXX                                00.   XXXXXXXXX   00.        XXXXXXXXX 00.              XXXXXXXXX 00. . . .X.               X                          25
    26 8.XXXXXXXXXXXXXX            .XXXX XXXX.    XXXXXXXXX.      00.                 XXXXXXXXX                                00.   XXXXXXXXX   00.        XXXXXXXXX 00.              XXXXXXXXX 00       .X           .X                             26
    27 9 Total Credit Available to Claim                                                                                       ►.    XXXXXXXXX   00                                                                                                   27
    28                             See instructions for how to report the amount on Column C, line 9, on your income tax return.                                                                                                                      28
    29                                                                                                                                                                                                                                                29
    30                                                                                                                                                                                                                                                30
    31 Pass-through Entity (PTE) Schedule                                             Mark How Credit                                                                                                                                                 31
    32                                                                                Was Received                                                                                                                                                    32
    33                                                                                                                                                                                                                                                33
    34        UCRN For Each Credit                      A                                                                                                                                                                                             34
    35   Department of Commerce          Tax Year       Total Credit Allocated                          Montana                Include this form with your PTE return and keep                                                                        35
    36   Certification Number      .     First . Last .                        .      .Purchased                . Schedule K-1 a copy in your records.                                                                                                36
    37 1.XXXXXXXXXXXXXX            .XXXX XXXX.    XXXXXXXXX.      00. . . .X.                     X                            You will need the figures reported on Column E,                                                                        37
    38 2.XXXXXXXXXXXXXX            .XXXX XXXX.    XXXXXXXXX.      00. . . .X.                     X                            if any, to complete next tax year’s return.                                                                            38
    39 3.XXXXXXXXXXXXXX            .XXXX XXXX.    XXXXXXXXX.      00. . . .X.                     X                                                                                                                                                   39
    40 4.XXXXXXXXXXXXXX            .XXXX XXXX.    XXXXXXXXX.      00. . . .X.                     X                                                                                                                                                   40
    41 5.XXXXXXXXXXXXXX            .XXXX XXXX.    XXXXXXXXX.      00. .               X          .X                                                                                                                                                   41
    42 6 Total Credit Allocated                  ►.     XXXXXXXXX 00                                                                                                                                                                                  42
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    47                                                       *20UB01XX**20UB0101*                                                                                                                                                                     47
    48                                                                                                          *20UB01XX**20UB0101*                                                                                                                  48
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    4  Montana Schedule K-1 Supplemental Information                                           Tax Year    .XXXXYY Y YY YY Y                                                                                                       4
    5  PTE, Estate, or Trust                                                                                                 .                                                                                                     5
    6    Name  XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                   FEIN        .XXXXXXXXX                                                                                                              6
    7  Owner or Beneficiary                                                                                                  .                                                                                                     7
    8    Name  XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                   SSN or FEIN .XXXXXXXXX                                                                                                              8
    9                                                                                                                                                                                                                              9
    10   UCRN For Each Credit                    A                                                                                                                                                                             10
    11   Department of Commerce   Tax Year       Total Credit Allocated                                                                                                                                                        11
    12   Certification Number   . First . Last .                        .                                                                                                                                                      12
    13 1.XXXXXXXXXXXXXX         .XXXX XXXX. XXXXXXXXX. 00.                                                                                                                                                                     13
    14 2.XXXXXXXXXXXXXX         .XXXX XXXX. XXXXXXXXX. 00.                                                                                                                                                                     14
    15 3.XXXXXXXXXXXXXX         .XXXX XXXX. XXXXXXXXX. 00.                                                                                                                                                                     15
    16 4.XXXXXXXXXXXXXX         .XXXX XXXX. XXXXXXXXX. 00.                                                                                                                                                                     16
    17 5.XXXXXXXXXXXXXX         .XXXX XXXX. XXXXXXXXX. 00                                                                                                                                                                      17
    18         Include this supplemental information with your Montana Schedule K-1.                                                                                                                                           18
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    47                                                 *20UB02XX**20UB0201*                                                                                                                                                    47
    48                                                                    *20UB02XX**20UB0201*                                                                                                                                 48
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                                                      Form MEDIA-CLAIM Instructions

General Instructions                                                                   cannot carry over any excess credit after the tax year beginning in the ending 
                                                                                       year of the UCRN.
Form MEDIA-CLAIM allows you to report the media credits you can claim 
against your income tax liability and calculate any carryover amounts.                   Example: You completed principal photography in the year 2021 
                                                                                         and received a validation letter from the Department of Revenue with 
Who must file Form MEDIA-CLAIM?
                                                                                         $1,000 of credit associated with UCRN 20-Post-10-002-2021-2025. The 
You must file Form MEDIA-CLAIM annually if you are the owner of a media                  $10 million cap for the year 2021 has not been exceeded. You must 
credit that you can claim in the tax year, even if you do not have a tax liability for   wait until you file your tax return for Tax Year 2021 to claim the credit. 
the year.                                                                                The last year you can claim the credit is Tax Year 2025.
You are the owner of a media credit if:                                                When is this form filed?
● You are a certified media production or postproduction company, and you              C corporations, individuals, estates or trusts must file Form MEDIA-CLAIM with 
   received a validation letter from the Department of Revenue stating the             their Montana income tax return.
   amount of credit you can claim associated with one or several unique 
                                                                                       Pass-through entities, or estates or trusts allocating a credit to a pass-through entity 
   credit registration numbers (UCRN).
                                                                                       owner or a beneficiary, must file Form MEDIA-CLAIM with their Form PTE or FID-3.
● You purchased a credit and you received a transfer validation letter from 
   the department stating the amount of credit transferred and the associated          Which schedule should be completed?
   UCRN. If you did not receive your transfer validation letter within 30 days         If you are a C corporation, individual, estate or trust claiming the credit, 
   of recording the transfer, contact the department.                                  complete the Taxpayer Schedule, and include it with your income tax return.
You are no longer the owner of a credit you have transferred.                          If you are a pass-through entity, or an estate or trust allocating the media 
A UCRN is a unique credit registration number issued by the Department of              credit to an owner or beneficiary, complete the Pass-through Entity Schedule. 
Revenue when a credit has been validated or transferred.                               Unless a special allocation is required in your partnership agreement or 
                                                                                       trust instrument, allocate your media credit to your owners or beneficiaries 
You can claim a media credit in tax years beginning in the calendar years              based on their percentage of items of income and loss and credit. Complete 
covered by the UCRN. Your UCRN includes a starting year and an ending year             the supplemental information on page 2 for each owner and include this 
for your carryover period. You cannot claim a media credit before you file your        supplemental information with the Montana Schedule K-1 you are sending to 
return for the tax year beginning in the starting calendar year of the UCRN. You       your owner or beneficiary.

Line Instructions                                                                   Line 9–Calculate the total for Column C. This is the amount you can claim on 
                                                                                    your income tax return.  Report this credit as follows:
Taxpayer Schedule
                                                                                    ●   Individuals–Form 2, Nonrefundable Credits Schedule, line 27.
Line 1–Enter your tax liability from the following line on your Montana tax return:
                                                                                    ●   Trusts and estates–Include this amount on Form FID-3, line 32. 
●  Individuals–Form 2, line 18.
                                                                                    ●   C corporations–Form CIT, Schedule C, Column B, line 20.
●  Estates and trusts–Form FID-3, line 30. Electing Small Business Trusts 
   (ESBT) must enter the amount from Form FID-3, Schedule G, line 7 if the          Deduct the sum of the amounts on Column E from this amount and report the 
   entity is a resident, or line 10 if the entity is a nonresident.                 total on Schedule C, Column C, line 20.
●  C corporations–Form CIT, line10.                                                 Pass-through Entity Schedule
Line 2–Enter your total nonrefundable credits as follows:                           You must complete this schedule if you are a pass-through entity, an estate or a 
                                                                                    trust that is allocating some amount of media-credit to owners, or beneficiaries.
●  Individuals–Form 2, Nonrefundable Credits Schedule, line 28 (less the 
   media credit reported on line 27).                                               Lines 1 to 5–Enter the UCRN you received for each of the media credits you 
●  Estates and trusts–Form FID-3, lines 31 and 32 (less the media credit).          are allocating if the tax year for which you are filing Form MEDIA-CLAIM is 
                                                                                    included in the range of years covered by the years of the UCRN. If the tax year 
● ESBT must enter the amount from Form FID-3, Schedule G, lines 12 and 13           for which you are filing is before or after the periods covered by the UCRN, you 
   (excluding their media credit).                                                  cannot allocate the credit associated with this UCRN.
●  C corporations–Form CIT, line 21 (less the media credit on line 20)              Mark the box to indicate if you purchased the credit or if you received the credit 
Lines 4 through 8–Enter the UCRN you received for each of your available            from a pass-through entity. If neither occur, leave both boxes unchecked. Follow 
media credits for the tax year. First enter the credits with the shortest remaining the form instructions for Columns A to E.
carryover period.                                                                   Montana Schedule K-1 Supplemental Information
Mark the box to indicate if you purchased the credit or if you received the credit 
                                                                                    If you are a pass-through entity, an estate or a trust, you must complete this 
from a pass-through entity. If neither is applicable, leave both boxes unchecked. 
                                                                                    supplemental information schedule for each owner or beneficiary that is being 
Follow the form instructions for Columns A through E.
                                                                                    allocated some amount of media credit.
                                                                                    Lines 1 through 5–Enter the UCRN you received for each of the credits you 
                                                                                    are allocating to an owner or beneficiary if the tax year for which you are filing 
                                                                                    Form MEDIA-CLAIM is included in the range of years covered by the years of 
                                                                                    the UCRN. If the tax year for which you are filing is before or after the periods 
                                                                                    covered by the UCRN, you cannot allocate the credit associated with this UCRN.
                                                                                    Questions? Call us at (406) 444-6900, or Montana Relay at 711 for the 
                                                                                    hearing impaired.