Montana Montana Individual Income Tax Amended Return Reconciliation

Montana Individual Income Tax Amended Return Reconciliation
Form AMD (Obsolete)
Clear Form

MONTANA
AMD Worksheet
Rev 05 15

Montana Individual Income Tax
Amended Return Reconciliation Worksheet
Social Security Numbers
Your First Name and Initial

Last Name

Spouse’s First Name and Initial

Tax year amending	

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-

-

-

Last Name

Y Y Y Y
As Filed or
Last Adjusted

Income and Deductions

Net Change

As Amended

1. Federal adjusted gross income (AGI)................................................. 1.
2. Montana additions to federal adjusted gross income......................... 2.
3. Montana subtractions from federal adjusted gross income................ 3.
4. Montana adjusted gross income (add lines 1 and 2, then
subtract line 3).................................................................................... 4.
5. Deductions (standard or itemized)..................................................... 5.
6. Exemption(s) amount......................................................................... 6.
7. Taxable income (add lines 5 and 6, then subtract from line 4)........... 7.

Tax Liability
8. Tax...................................................................................................... 8.
9. Tax on lump sum distributions............................................................ 9.
10. Add lines 8 and 9 and enter the result here..................................... 10.
11. Capital gains tax credit......................................................................11.
12. Nonrefundable tax credits................................................................ 12.
13. Subtract lines 11 and 12 from line 10 and enter the result here....... 13.
14. Recapture tax(es)............................................................................. 14.
15. Voluntary check-off contribution programs....................................... 15.
16. Add lines 13 through 15 and enter the result here........................... 16.
17. Montana income tax withheld........................................................... 17.
18. Other income tax withheld, including any mineral royalty tax or
tax withheld for you by a pass-through entity................................... 18.
19. Estimated and extension payments................................................. 19.
20. Refundable credits........................................................................... 20.
21. Tax paid with original return plus subsequent payments (tax
only, do not include payments of penalty and interest)..................... 21.
22. Total refund(s) and overpayment(s) for year amending................... 22.
23. Add lines 17 through 21, then subtract line 22 and enter the
result here........................................................................................ 23.
24. Refund. If line 23 is greater than line 16, enter the difference here... 24.
25. Tax Due. If line 23 is less than line 16, enter the difference here.... 25.
The AMD Worksheet does not serve as an amended return on its own. When you file an amended tax return, you will need to complete
a new tax return that reflects the corrections you are making.

*15CW0101*
*15CW0101*

-

Social Security Number	

-

Explanation of change(s)—include additional pages if necessary.
Tax Form and/
or Schedule

Line Number

Explanation

*15CW0201*
*15CW0201*

AMD Worksheet Instructions
Use the AMD Worksheet only to reconcile your
original tax return and your amended tax return. The
AMD Worksheet does not serve as an amended
return on its own. When you file an amended tax
return, you will need to complete a new tax return that
reflects the corrections you are making. For example,
if you are amending the 2012 tax year, use the 2012
tax form and complete a new tax return using the
corrected information.

1099. If the mineral rights are held by a pass-through
entity for which you have an ownership interest or an
estate or trust from which you receive a distribution,
enter the amount reported to you as your share of
the withholding. If you had an ownership interest in a
pass-through entity that had Montana source income
and withheld Montana income tax, enter the amount
here. This amount is reported to you on the Montana
Schedule K-1 issued by the entity.

Completing the AMD Worksheet

Line 21: Enter any tax payments you made when
you filed your original return and any subsequent
payments that were applied to the tax liability for the
year you are amending. Do not include penalty and
interest. This amount should also be entered on your
amended return.

For each change you make to a line on the tax return,
provide the line number and a detailed explanation
of the adjustment in the Explanation of change(s)
section.
Married individuals who filed “married filing separately
on the same form” will need to complete a separate
AMD Worksheet for each spouse.
Lines 8 and 11: Nonresidents and part-year residents
should report the amount for Tax (line 8) and Capital
Gains Tax Credit (line 11) after applying the ratio
computed on Schedule IV (Nonresident/Part-year
Resident Tax).
Line 17: Enter the amount of the Montana income tax
withheld from your income and reported in Box 17 of
your federal Form W-2, or in Box 10 of your federal
Form 1099-R. Montana mineral royalty tax withheld
or income tax withheld as a result of an ownership
interest in a pass-through entity cannot be reported
on this line.
Line 18: Enter the amount of the Montana income tax
withheld from royalty payments received during the
year. This is generally reported to you on federal Form

Line 22: Enter any refund(s) received for the year you
are amending. This includes refunds that may have
been applied to another debt. You will also need to
include any overpayment amount you requested to be
applied to estimated tax payments for another year.
Completing Your Amended Tax Return
Remember to mark the “Amended Return” box found
in the upper left hand corner of the return.
If you are amending to change your filing status from
joint to married filing separately on the same form
or separate forms, include a detailed breakdown
showing the allocation of income and deductions
between spouses.
Changes to income could affect other calculations
made on your original return. If you itemized
deductions, you should recalculate to see if your
income changes affect the limitations for medical

expenses and miscellaneous itemized deductions. An
adjustment to income could also change the amount
of your taxable social security benefits or the amount
of the partial pension and annuity income exemption
or the standard deduction.
If your amended tax return results in:
•	

•	

an increase of tax due and payment was not
received, we will send you a statement of account
showing any additional tax, penalties or interest
due. Interest and late payment penalty are
assessed on any unpaid tax from the prescribed
due date of the original tax return until the tax is
paid. See the Interest and Late Payment Penalty
section.
a refund, we will mail a check to you at the
address you give us on your amended tax return.

Sign Your Amended Return
Be sure to sign your amended tax return. Please
provide the name and the phone number of the third
party designee we should contact if we have any
questions about your amended return.
Filing Your Amended Return
When filing your amended return, include copies of
all new schedules that you are filing for the first time,
and all schedules that you sent with the original filing,
even if none of the amounts previously reported have
changed. While you are not required to file the AMD
Worksheet with your amended return, including it
may help the department to better understand your
amendment(s).
Your amended tax return should not be included with
other tax returns that you are filing. For example,
if you have a loss for tax year 2014 that you are
carrying back to 2012, do not include the amended
2012 return with your 2014 return.

If the amended tax return involves a change to
your federal taxable income, you will need to file an
amended Montana tax return within 90 days, whether
you voluntarily changed your federal taxable income
or if you received notification of the change to your
federal taxable income by the Internal Revenue
Service. If you do not notify us within 90 days of the
change to your federal taxable income, we have five
years from the date that the changes to your federal
tax return become final to adjust your Montana tax
return to reflect these same changes.
Interest and Late Payment Penalty
Interest is calculated from the original due date of the
tax return being amended to the date of payment. The
annual interest rate for all unpaid individual income
taxes is 8%. If you do not pay the full amount due
with your amended tax return, we will send you a
statement of account with the penalties and interest
due.
Interest is attached to overpayments of taxes at the
same rate as charged on delinquent taxes.
Interest is not paid on a refund that results from a
net operating loss carryback or carryforward or a
credit such as Form 2EC, Elderly Homeowner/Renter
Credit.
Waiver of Late Payment Penalty
When you file an amended return that reflects an
increased tax liability, you may have the late payment
penalty waived if you pay the tax and applicable
interest in full. Simply mark the “Amended Return” box
on the tax return. By doing so, you are requesting a
waiver of the late payment penalty.
Where to get tax forms and instructions or if you
need help…
By Internet:	 Look on our website at revenue.mt.gov

Net Operating Losses (NOLs)

By Phone:	

(866) 859-2254 (Toll Free)

If you are amending to carry back a net operating
loss (NOL), mark the “NOL” box in the upper left hand
corner of Form 2.

	
	

444-6900 (Helena Area)
(406) 444-2830 (TDD)

By Mail:	
	
	

Montana Department of Revenue
PO Box 5805
Helena, MT 59604-5805

You will need to include Form NOL, Montana Net
Operating Loss, with your amended tax return. Failure
to include the form will delay the processing of your
amended return.
Statute of Limitations
If you determine that your Montana tax return was
incorrect but the changes do not result in a change to
your federal taxable income, you have five years from
the original due date of the Montana tax return to file
an amended return.