Montana Administrative Code

42.15.302 FILING DATE ON HOLIDAY OR WEEKEND (REPEALED) Authorizing statute(s): 15-30-305, MCA Implementing statute(s): 15-30-144, MCA History: Eff. 12/31/72; AMD, 1982 MAR p. 10, Eff. 1/15/82; REP, 2004 MAR p. 1965, Eff. 8/20/04.

42.15.303 FILING INDIVIDUAL INCOME TAX RETURNS USING A DESIGNEE A taxpayer who is unable to file their individual income tax return may have the return filed by a designated agent. For purposes of this rule, a designated agent is a person designated by the taxpayer under a power …

42.15.304 PARTNERSHIP RETURN (REPEALED) Authorizing statute(s): 15-30-305, MCA Implementing statute(s): 15-30-133, MCA History: Eff. 12/31/72; AMD, 1982 MAR p. 11, Eff. 1/15/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.

42.15.305 TRUST AND ESTATE RETURNS (REPEALED) Authorizing statute(s): 15-30-305, MCA Implementing statute(s): 15-30-135, MCA History: Eff. 12/31/72; AMD, Eff. 10/5/74; AMD, Eff. 11/3/75; AMD, 1982 MAR p. 10, Eff. 1/15/82; AMD, 1983 MAR p. 1265, Eff. 9/16/83; AMD, 1992 MAR p. 2555…

42.15.306 SUB "S" CORPORATION AND PARTNERSHIP LOSSES (REPEALED) Authorizing statute(s): 15-30-305, MCA Implementing statute(s): 15-30-133 and 15-31-101, MCA History: NEW, 1983 MAR p. 1358, Eff. 9/30/83; REP, 2002 MAR p. 3708, Eff. 12/27/02.

42.15.310 DEFINITIONS The following definitions apply to rules found in this subchapter: "Injured spouse" means a taxpayer who does not owe a child support obligation, but who has reported income on a joint return with a taxpayer who does owe a past due child support obligation. …

42.15.312 ACCEPTANCE OF REPRODUCED TAX FORMS (REPEALED) (REPEALED) Authorizing statute(s): 15-30-2620, MCA Implementing statute(s): 15-30-2604, MCA History: Eff. 12/31/72; AMD, 1982 MAR p. 10, Eff. 1/15/82; AMD, 1996 MAR p. 2605, Eff. 10/4/96; AMD, 2004 MAR p. 3147, Eff. 12/17/04…

42.15.313 FEDERAL RETURNS (REPEALED) Authorizing statute(s): 15-30-305, MCA Implementing statute(s): 15-30-304, MCA History: Eff. 12/31/72; AMD, Eff. 11/3/75; AMD, 1996 MAR p. 2605, Eff. 10/4/96; REP, 2004 MAR p. 3147, Eff. 12/17/04.

42.15.314 CHANGES IN FEDERAL TAXABLE INCOME When a taxpayer's federal taxable income is changed or corrected by the IRS, or other authority, the taxpayer must file an amended return within 180 days after the final determination date. When a taxpayer changes his or her own federal…

42.15.315 ORIGINAL AND AMENDED RETURNS An original return is due on the prescribed filing date, as described in 15-30-2604, MCA, and ARM 42.15.319. The date prescribed for filing is the original return's due date, excluding extensions. An original return is the Montana Form 2. An…

42.15.316 EXTENSIONS AND ESTIMATED PAYMENTS A taxpayer's tax liability and percent threshold of payment are determined as provided in ARM Title 42, chapter 17, subchapter 3. If a taxpayer does not meet either of the required payment thresholds as required by 15-30-2604, MCA, late…

42.15.317 FILING DATE In lieu of other evidence, a postmark issued by the United States Postal Service is considered the date of filing. To be timely, paper filings must be postmarked on or before the due date. Authorizing statute(s): 15-30-2620, MCA Implementing statute(s): 15-3…

42.15.318 MONTANA NET OPERATING LOSSES (REPEALED) (REPEALED) Authorizing statute(s): 15-30-2620, MCA Implementing statute(s): 15-30-2119, MCA History: NEW, 1985 MAR p. 2015, Eff. 12/27/85; AMD, 1988 MAR p. 2745, Eff. 12/23/88; AMD, 1992 MAR p. 1245, Eff. 6/12/92; AMD, 1992 MAR p.…

42.15.319 DATE AND PLACE OF FILING AND PAYMENT The due date for filing an individual income tax return and payment of the tax due is the 15th day of the fourth month following close of the tax year. A return may be filed by personal delivery, mail, and electronically. If a return…

42.15.320 DEFICIENCY NOTICES AND PAYMENTS (REPEALED) Authorizing statute(s): 15-30-2620, MCA Implementing statute(s): 15-30-2602, 15-30-2604, MCA History: NEW, Eff. 12/31/72; AMD, 1982 MAR p. 14, Eff. 1/15/82; AMD and TRANS, from ARM 42.16.102, 2004 MAR p. 3153, Eff. 12/17/04; AM…

42.15.321 JOINT RETURNS (REPEALED) (REPEALED) Authorizing statute(s): 15-30-2620, MCA Implementing statute(s): 15-30-2602, MCA History: Eff. 12/31/72; AMD, 1980 MAR p. 2927, Eff. 11/15/80; AMD, 1992 MAR p. 2555, Eff. 11/26/92; AMD, 2002 MAR p. 3708, Eff. 12/27/02; AMD, 2004 MAR p…

42.15.322 SEPARATE RETURNS FOR MARRIED TAXPAYERS (REPEALED) (REPEALED) Authorizing statute(s): 15-30-2620, MCA Implementing statute(s): 15-30-2110, 15-30-2602, MCA History: Eff. 12/31/72; AMD, Eff. 3/7/74; AMD, Eff. 4/5/74; AMD, 1992 MAR p. 2555, Eff. 11/26/92; AMD, 1996 MAR p. 2…

42.15.323 VOLUNTARY REFUND CHECKOFF FOR NONGAME WILDLIFE FUND (REPEALED) Authorizing statute(s): 15-30-305, MCA Implementing statute(s): 15-30-150, MCA History: NEW, 1983 MAR p. 1744, Eff. 11/26/83; REP, 1985 MAR p. 1634, Eff. 11/1/85.

42.15.325 FAILURE TO FURNISH REQUESTED INFORMATION OR FILE A DELINQUENT RETURN A taxpayer must provide information the department requests to ascertain the correctness of a return within 30 days after the date of the request or obtain the department's consent to provide the infor…

42.15.326 REQUEST FOR ADJUSTMENT OF JOINT RETURN A taxpayer may request the department to adjust a joint tax return that was filed in the circumstance where the refund is being offset by the department for a child support arrearage. The adjustment will reflect the dollar amount o…

42.15.327 STATEMENT REQUIRED FOR ADJUSTMENT OF JOINT RETURN The written request for an adjustment of the joint tax return referenced in ARM 42.15.326 shall include a statement entitled "injured spouse statement." Before any adjustment can be considered, this statement must: conta…

42.15.328 FORM OF CLAIM FOR REFUND A claim for refund may be in the form of an amended return, a formal claim, or any written instrument signed by the taxpayer, which states the facts concerning payment of the tax and the grounds upon which the claim or refund is based. Any claim…

42.15.329 APPROVAL OF INNOCENT SPOUSE RELIEF Reasonable grounds for granting innocent spouse relief must be demonstrated in writing. Relief may not be granted in excess of the relief granted by the IRS. The following requirements must be met, before the department may consider an…

42.15.401 DEFINITIONS (REPEALED) (REPEALED) Authorizing statute(s): 15-30-2620, MCA Implementing statute(s): 15-30-2114, 15-30-2115, 15-61-201, MCA History: Eff. 12/31/72; AMD, 1996 MAR p. 1162, Eff. 4/26/96; AMD, 2000 MAR p. 1343, Eff. 5/26/00; AMD, 2004 MAR p. 3147, Eff. 12/17/…

42.15.402 PERSONAL EXEMPTIONS (REPEALED) (REPEALED) Authorizing statute(s): 15-30-2620, MCA Implementing statute(s): 15-30-2114, MCA History: Eff. 12/31/72; AMD, Eff. 10/5/74; AMD, 1982 MAR p. 10, Eff. 1/15/82; AMD, 2004 MAR p. 3147, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/3…

42.15.403 EXEMPTIONS FOR DEPENDENTS (REPEALED) (REPEALED) Authorizing statute(s): 15-30-2620, MCA Implementing statute(s): 15-30-2114, 15-30-2115, 15-30-2116, MCA History: Eff. 12/31/72; AMD, Eff. 10/5/74; AMD, 1982 MAR p. 10, Eff. 1/15/82; AMD, 2004 MAR p. 3147, Eff. 12/17/04; A…

42.15.404 ADDITIONAL EXEMPTION FOR SENIOR CITIZENS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-112, MCA History: Eff. 12/31/72; AMD, Eff. 10/5/74; AMD, Eff. 11/3/75; AMD, 1982 MAR p. 10, Eff. 1/15/82; REP, 2004 MAR p. 3147…

42.15.405 ADDITIONAL EXEMPTION FOR BLINDNESS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-112, MCA History: Eff. 12/31/72; AMD, Eff. 10/5/74; AMD, Eff. 11/3/75; AMD, 1982 MAR p. 10, Eff. 1/15/82; REP, 2004 MAR p. 3147, Eff.…

42.15.406 DEDUCTION FOR HEALTH INSURANCE PREMIUMS (REPEALED) Authorizing statute(s): 15-30-305, MCA Implementing statute(s): 15-30-121, MCA History: NEW, 1995 MAR p. 2848, Eff. 12/22/95; REP, 2008 MAR p. 178, Eff. 2/1/08.

42.15.407 PERSONAL EXEMPTION FOR ESTATES AND TRUSTS (REPEALED) Authorizing statute(s): 15-30-2620, MCA Implementing statute(s): 15-30-2152, MCA History: NEW, 2004 MAR p. 3147, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10; REP, 2016 MAR p. 22, Eff. 1/9/16.

42.15.411 EXEMPTIONS FOR NONRESIDENTS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA History: Sec. 15-30-112, MCA; Eff. 12/31/72; AMD, Eff. 10/5/74; AMD, 1982 MAR p. 12, Eff. 1/15/82; AMD, 1983 MAR p. 1265, Eff. 9/16/83; REP, 2004 MAR p. 1965, Eff. 8/20/04.

42.15.412 DEDUCTIONS FROM NET INCOME (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-131, MCA History: NEW, 1983 MAR p. 1265, Eff. 9/16/83; REP, 2004 MAR p. 1965, Eff. 8/20/04.

42.15.413 NONRESIDENT AND PART YEAR RESIDENT DEDUCTIONS FOR KEOGH AND I.R.A. PLANS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-131, MCA History: NEW, 1983 MAR p. 1358, Eff. 9/30/83; REP, 2004 MAR p. 1965, Eff. 8/20/04.

42.15.414 DEDUCTIONS FOR SMALL BUSINESS DONATIONS OF COMPUTER EQUIPMENT TO SCHOOLS A taxpayer, who is a shareholder of an electing small business corporation, claiming a deduction for gifts of computer equipment as provided for in 15-31-172, MCA, must attach the following informa…

42.15.424 DEDUCTIONS FOR EXPENSES TO ALLOW TAXPAYER TO BE EMPLOYED (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-121, MCA History: NEW, 1978 MAR p. 726, Eff. 5/26/78; AMD, 1983 MAR p. 1465, Eff. 10/14/83; REP, 1985 MAR p. 16…

42.15.425 CONFORMANCE TO FEDERAL FILING STATUS REQUIRED IN CERTAIN CASES (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-111, MCA History: NEW, 1982 MAR p. 10, Eff. 1/15/82; AMD, 1983 MAR p. 1357, Eff. 9/30/83; REP, 2004 MAR p…

42.15.427 DEDUCTION FOR HOUSEHOLD AND DEPENDENT CARE EXPENSES (REPEALED) (REPEALED) Authorizing statute(s): 15-30-2620, MCA Implementing statute(s): 15-30-2131, MCA History: NEW, 1987 MAR p. 1642, Eff. 9/25/87; AMD, 2010 MAR p. 1088, Eff. 4/30/10; REP, 2025 MAR, 42-1088, Eff. 1/2…

42.15.428 PASSIVE ACTIVITY TREATMENT (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-111, MCA History: NEW, 1988 MAR p. 2745, Eff. 12/23/88; REP, 2004 MAR p. 1965, Eff. 8/20/04.

42.15.429 RECOVERY OF A TAX CREDIT (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-112 and 15-61-201, MCA History: NEW, 2000 MAR p. 1343, Eff. 5/26/00; REP, 2004 MAR p. 3147, Eff. 12/17/04.