Montana Individual Income Tax Short Form Instructions (DISCONTINUED)

Individual Income Tax Short Form Instructions (DISCONTINUED)
Form 2EZ Instructions
2017 Montana Form 2EZ
Individual Income Tax Forms and Instructions

M O N TA N A D E PA R T M E N T O F R E V E N U E

	
	

Get your refund faster !

File online and choose direct deposit.
Check out Online Services at revenue.mt.gov.
Filing deadline is April 17, 2018.
Call us at (406) 444-6900.

Dear Montana Taxpayer,
Thank you for filing your Montana income tax return. In the charts below, you can see where
our Montana tax revenues come from and how they are used to support important services and
infrastructure.

We also thank taxpayers who file their returns electronically. Last year over 87 percent of
taxpayers filed electronically. Taxpayers find that e-filing is easy, convenient and helps to ensure
correct filing. Also, remember to file early to avoid the rush at the April deadline. This year,
individual income tax returns are due Tuesday, April 17, 2018. The extended filing date is due to
the federally recognized holiday, Emancipation Day.
Tax fraud and identity theft is a growing problem worldwide. The department is committed to do all that we can to help
Montanans protect their identity and tax refunds. We accomplish this by building measures into our tax systems to identify
fraudulently filed returns. Our fraud safeguards extend the time it takes for you to receive your refund and, in some cases,
it could take 90 days. We appreciate your understanding that we are doing all we can to prevent tax fraud and protect your
money.
If you need more information about anything regarding your taxes, please visit our website at revenue.mt.gov or call our
help line at (406) 444-6900.
Please remember to e-file!
Best regards,
Mike Kadas, Director
Montana Department of Revenue

Your Tax Dollars at Work
The first chart shows the sources of revenue for both state and local governments in Montana for 2014, the most recent
year for which totals are compiled. The second chart shows state and local spending.
What are Montana’s Public Revenues?

Total Montana State and Local Revenue, Fiscal Year Ending 2014
Motor Fuel Taxes
2%
Utility and Liquor Sales
Natural Resource Taxes
2%
4%
Interest Earnings
and Other
Federal
8%
Revenue
30%
Other Taxes
8%

 Individual
and Corporate
Income Taxes
14%
Tuition and Other
Charges for Services
14%

Property Taxes
18%

 Where Your Income Tax Dollar Goes
Education..................................................47%
Health and Human Services......................22%
Public Safety and Corrections...................14%
General Government Operations................9%
Transfers to Local Governments.................6%
Other...........................................................2%
Total Spending.........................................100%

Where Do Your Public Dollars Go?

Total State and Local Spending in Montana, Fiscal year Ending 2014
Interest on Debt
2%
Public Safety
8%
Environment, Housing,
Natural Resources, Parks
8%

Health and
Human Services
23%

Transportation
12%

Public Schools
20%

Higher Education
12%
Administration,
Judiciary, and Other
15%

The table to the left shows where your individual
and corporate income tax dollars—about 13% of
total state and local revenues—were spent
in 2015.

File Montana Individual Income Tax
Electronically!
Visit revenue.mt.gov for available options.

State and Federal
E-Filing Options
●	Montana Free File – Visit montanafreefile.org for

help with free filing options.

●	Tax Preparer Professionals – Your preparer can

e-file your federal and state tax returns at the same time.
Request direct deposit if you expect a refund.

● 	Retail or Online Software – You can use retail or

online software to prepare and file your returns on your
own. Provide your bank information for direct deposit if
you expect a refund.

Getting Started
These simple steps will help you complete and file your Montana tax return.
1.	Complete your federal tax return.
2.	Determine if Montana Form 2EZ is right for you. See FAQ w on page 7.
3.	Before you begin, take the time to familiarize yourself with the forms, schedules, worksheets and other
documents you’ll need to complete your tax return.
4.	Decide if you will file electronically or use a paper tax return. This booklet is designed to help you file by
either method.
5.	If you file a paper return, remember to sign it and include any federal forms or schedules we requested on
the return.
6.	File your Montana tax return (include your payment, if taxes are due) by April 17, 2018. See FAQ s on
page 8 for information about receiving an extension.
7.	When finished, please accept our thanks for a job well done!

Page 1	

2017 Montana Form 2EZ

Four Easy Steps to Complete Your Return
Step 1 Personal Information...........................................1
Step 2 Income, Tax and Amount Due or Refund..........2
Step 3 Amount You Owe or Your Refund......................4
Step 4 Sign, Assemble and File Your Return................4
FAQs

Frequently Asked Questions..............................6

This booklet is designed to address the laws for the
majority of tax filing situations. If you have a unique
situation that is not addressed in the booklet, please
refer to Title 15 of Montana law found at mt.gov or call
us with your questions.

What’s New?
Due Date Extended
The due date for filing a Montana income tax return is
extended to April 17, 2018 because of the District of
Columbia’s observation of Emancipation Day. This is also
the due date for any applicable payments normally owed
April 15.

Penalties and Interest
New Calculation for Late File Penalty – Beginning with
tax year 2017, the late file penalty is the greater of $50,
or 5% per month on the unpaid amount. The penalty is
calculated from the extended due date until it is paid and
cannot exceed 25% of the net amount of tax due on the
extended due date. There is a minimum penalty of $50.
The late file penalty will not be assessed if the return is filed
by the due date (including extensions) and all tax, penalty
and interest is paid on or before the date you file the return.
New Calculation for Late Payment Penalty – Beginning
with tax year 2017, the rate for calculating the late payment
penalty is reduced from 1.2% per month to 0.5% per month
on taxes past due. The maximum amount of late payment
penalty that may be assessed remains 12% of the tax
past due.
Interest Rate – As of January 1, 2018, the interest rate
assessed on outstanding balances is 4%.
Each year, the interest rate is based on the rate established
by the Internal Revenue Service for the third quarter of the
preceding year and is subject to change at the beginning of
each calendar year.
New Rules for Filing on Extension – In previous years,
a valid extension required a payment of 100% of the taxes
owed in the previous year or 90% of the taxes due for the

current year by the original due date of the return, usually
April 15. Beginning with tax year 2017, individual taxpayers
are granted an automatic extension of time to file of up to
six months.
An extension to file the return is still not an extension to
pay. Although it is not required to receive an extension,
individuals may still pay any additional tax due (after
accounting for estimated payments and withholding) by
the original due date of the return to avoid applicable late
payment penalty and interest.

Toll Free Number Removed
The Department of Revenue no longer offers a toll
free number. If you need assistance, please call us at
(406) 444-6900.

Step 1. Personal Information
►►Are you ready?
●● Gather any updated personal information.
●● Gather any Forms W-2 and 1099 you received.

Heading
Print your name, mailing address and social security
number in the spaces provided. If you are married, enter
your spouse’s name and social security number.
If either the primary taxpayer or the spouse died prior to
filing this return, enter the date of death in the field next to
his or her name. Include a copy of the federal Form 1310
unless you use filing status 2 (married filing jointly) on
this return.

Filing Status - (Mark only one box.)
Box 1 – Single
You can claim this filing status if on December 31,
2017, you:

2017 Montana Form 2EZ	
●● were single,
●● were legally separated according to your state law
under a decree of divorce or separate maintenance, or
●● were widowed before January 1, 2017, and you did not
remarry in 2017.
If you are married, you cannot file separate Form 2EZ
returns. Form 2EZ only permits a married couple to file a
joint return. You have to file Form 2 if you and your spouse
want to file separately.

Box 2 – Married Filing Jointly
You can claim this filing status if:
●● you were married as of December 31, 2017, even if
you did not live with your spouse at the end of 2017, or
●● your spouse died in 2017 and you did not remarry in
2017, or
●● you were married as of December 31, 2017, and your
spouse died in 2018 before filing a 2017 tax return.
You and your spouse can file a joint tax return even though
one of you has no income or deductions, but note that both
spouses have to sign the tax return.
you…?
 Did
●● Make sure that you entered the correct social

security number and it matches the number on your
Form(s) W-2.
●● List your mailing address.
●● Mark a filing status box.

Step 2. Income, Tax and Amount Due
or Refund (Lines 3-21)
►►Are you ready?
●● Fill out your 2017 federal tax return.
●● Fill out the standard deduction worksheet on the
back of Form 2EZ.
●● Gather any Forms W-2 and 1099 you received
that show tax withheld.

Lines 3 through 5
On lines 3 through 5, enter the amounts that you reported
for these items on your federal individual income tax return,
Form 1040, 1040A or 1040EZ.

Line 3 – Wages, salaries, tips, etc.
Enter the same amount that you reported on your federal
tax return. If you had military or tribal income that you
claim is exempt from Montana income tax, you cannot use
this form and will instead need to file Form 2.

Line 6 – Calculate Your Federal Income
Add lines 3 through 5 and enter the result here. This is
your federal adjusted gross income that should match your
federal tax return.

Page 2

Line 7 – Exempt Unemployment Compensation
If you have received unemployment benefits from Montana
or from another state, these benefits are exempt from
Montana tax. Enter the same amount that you put on line 5.

Line 8 – Exemption for Certain Taxed Tips
and Gratuities
You can subtract any tips and gratuities that you received
from customers while you worked in the food, beverage
or lodging industry. These tips and gratuities are included
in the amount on line 3 above. All other tips and gratuities
that you received for providing services in other kinds of
businesses—such as hair stylists, paper carriers and river
guides—are not excluded and must not be included on
this line.

Line 9 – Total Subtractions
Add lines 7 and 8; enter the result. This is your
total subtractions.

Line 10 – Montana Adjusted Gross Income
Subtract line 9 from line 6 and enter the result on line 10.
This is your Montana adjusted gross income.

Line 11 – Standard Deduction
To calculate your standard deduction, complete the
worksheet on the back of this form and enter the result.

Line 12 – Exemption Amount
If you marked box “1. Single” at the top of this form, enter
$2,400. If you marked box “2. Married filing jointly,” enter
$4,800.

Line 13 – Total Deductions and Exemptions
Add lines 11 and 12; enter the result. This is your total
deductions and exemptions.

Line 14 – Montana Taxable Income
Subtract line 13 from line 10 and enter the result. If the
result is less than zero, enter zero. This is your Montana
taxable income.

Tax Computation
Line 15 – Total Tax Liability
Use the following table and worksheet to calculate your tax.
The tax table is also on the back of this form.
2017 Montana Individual Income Tax Table
If Your
A
B
But Not
Taxable
This Is
Multiply Your
More
And
Income Is
Your Tax
Taxable
Than
Subtract
More Than
Income By
$0
$2,900
1% (0.010)
$0
$2,900
$5,200
2% (0.020)
$29
$5,200
$7,900
3% (0.030)
$81
$7,900 $10,600
4% (0.040)
$160
$10,600 $13,600
5% (0.050)
$266
$13,600 $17,600
6% (0.060)
$402
More Than $17,600 6.9% (0.069)
$560

Page 3	

2017 Montana Form 2EZ

Worksheet
Taxable income from line 14............................. 1_________
Applicable tax rate from column A.................... 2_________
Multiply amount on line 1 by rate on line 2....... 3_________
Amount from column B to be subtracted.......... 4_________
Tax Liability. Subtract the amount on line 4
from the amount on line 3. Enter the result
here and on line 15........................................... 5_________

Line 16 – Total Payments
Enter the amount of the Montana income tax withheld
from your income. This amount is reported in Box 17 of
your federal Form W-2, given to you by your employer. If
you fill out this line, include a copy of your Form W-2 with
this return. If you file electronically, you do not need to
send us your Form W-2. You only need to keep a copy in
your records.
Add any payment of estimated tax you may have made
which is not included in your federal Form W-2. However, if
you made such payment, Form 2 is a better option for you.
Montana mineral royalty tax withheld, or income tax
withheld as a result of an ownership interest in a passthrough entity, cannot be reported on line 16. If you had this
type of tax withheld, you cannot file Form 2EZ and should
instead file Form 2.

Line 17 – Late File Penalty, Late Payment Penalty
and Interest
●● Late File Penalty
If you file after October 15, 2018, you must include the
late file penalty on line 17. The penalty is 5% of the tax
owed by October 15 per month or fraction of a month
the return is late. There is a minimum penalty of $50,
even on return claiming a refund. To calculate your
late file penalty, you can use the following table. To
determine the number of months you are late, a part of
a calendar month counts as one month.
1

Subtract Form 2EZ line 16 from Form
2EZ line 15.

2

Multiply line 1 by 5%.

3

Multiply line 2 by the number of months
you are late, but not more than 5.

4

Enter line 3 or $50 whichever is greater.
This is your late file penalty.

●● Late Payment Penalty
The late payment penalty is equal to 0.5% per month,
calculated daily, on the unpaid amount from April
17, 2018, until it is paid. The daily rate is 0.0164%.
Your late payment penalty will never exceed 12% (24
months x 0.5%) of the unpaid tax. Late pay penalty is
automatically waived if you pay all the tax and interest
with your return, or within 30 days of the first notice
from the department.
●● Interest
If you have not paid 100% of your income tax liability by
April 17, 2018, you will have to pay 4% annual interest,

computed daily, on the amount you still owe. To
calculate your interest, subtract line 16 from line 15 and
then multiply this amount by 0.01096% (0.0001096)
times the number of days after April 17, 2018, that your
tax is paid.
If you owe more than one of the items listed for line 17,
enter each amount you owe on the following worksheet:
Type

Amount

Late file penalty
Late payment penalty
Interest
Total
Enter the total on line 17. (You may wish to keep this
information as part of your records for future reference.)

Line 18 – Montana Voluntary Check-Off
Contribution Programs
Per Montana law, you can use your tax return to donate
any amount to the following programs. Your contribution
will increase the amount you owe or reduce the amount of
your refund.

	

Line 18a – Nongame
Wildlife Program

Your contributions to this program are used to ensure the
well-being of Montana’s watchable wildlife species, such
as eagles, herons, bluebirds, great horned owls, loons,
chipmunks, pikas, flying squirrels and painted turtles.

	

Line 18b – Child Abuse
Prevention Program

Your contributions to this program fund services and
activities related to the prevention of child abuse
and neglect.

	

Line 18c – Agriculture Literacy in
Montana Schools Program

Your contributions to this program fund the development
and presentation of educational programs. This
program ensures Montana’s young people have a better
understanding of agriculture in our state and how it relates
to the rest of the world.

	

Line 18d – Montana Military Family
Relief Fund

Your contributions to this program help provide funding
for grants that aid Montana families in defraying the costs

2017 Montana Form 2EZ	
of food, housing, utilities, medical services and other
expenses when a wage earner has been called to active
military duty.

Page 4
A sample of a personal check is provided for
your reference.

Step 3. Amount You Owe or
Your Refund
►►Are you ready?
●● Gather the routing and account number of
your checking or savings account if you will be
receiving a refund and would like the money to be
direct deposited.

Line 20 – Amount You Owe
If line 19 is greater than line 16, enter the difference. This is
the amount you owe.
You can pay the amount you owe by:
●● Electronic funds withdrawal when e-filing your joint
federal/state tax return. You can schedule your
withdrawal for a later date.
●● E-check or credit card—visit revenue.mt.gov and click
on TransAction Portal (TAP) or Income Tax Express
(ITE) e-payment services.
●● Personal check, money order or cashier’s check—
be sure to include the payment voucher available at
revenue.mt.gov, or call us at (406) 444-6900 to request
a voucher. Make your check payable to the Montana
Department of Revenue. Sign your check, and write
your social security number and “Tax Year 2017” on the
memo line.
Note: We may need to adjust your payment if it is not in
U.S. funds.
If you cannot pay the entire amount that you owe with your
tax return, we encourage you to file your tax return on time
and pay as much as you can. By filing and paying as much
as you can by April 17, 2018, you can reduce the amount
of your late file penalty, late payment penalty and interest. If
you need to establish a payment plan, call us at (406) 4446900 as soon as possible to discuss payment options and
make arrangements.

Line 21 – Your Refund
If line 16 is greater than line 19, enter the difference. This is
your refund.
If you would like to use direct deposit, enter your financial
institution’s routing number (RTN#) and your account
number (ACCT#) in the space provided. Your routing
number is nine digits and your account number can be
up to 17 characters, including numbers and letters. Mark
whether your account is a checking or savings account
and if your refund will go to a bank outside of the United
States and its territories (Midway Islands, Puerto Rico,
American Samoa, U.S. Virgin Islands, Federated States of
Micronesia, and Guam).
If your financial institution does not accept the direct
deposit, we will mail you a refund check.

you…?
 Did
●● Enter the amount of exempt unemployment income
on line 7 if you report unemployment income on
line 5.
●● Use the tax table in the instructions for line 15 to
calculate your tax. Multiply your income by the
percentage in column A and then subtract the
amount in column B.
●● Check your return to ensure you have no
mathematical errors.
●● Make sure that your refund or amount due is
reported on the correct line.

Step 4. Sign, Assemble and File
Your Return
Sign Your Return
Your tax return is not complete unless you sign it. If you are
filing a joint return, your spouse must also sign. Unsigned
or incomplete returns cannot be processed and require
us to contact you for additional information. If you have
someone prepare your return, you are still responsible for
the correctness of the return. If you file a joint return as a
surviving spouse, see FAQ 2) on page 9.

Electronic Return Signatures
If you are filing your return electronically, you do not have
to actually sign your return. The act of filing your return
electronically signifies your declaration, under the penalty
of false swearing, that:
●● You are the taxpayer identified in the return; and
●● The information in the return is true, correct
and complete.
Your filing electronically, with this declaration, is
your signature.

Daytime Phone Number
Providing your daytime phone number may help speed
the processing of your return. We may have questions
about items on your return and if you are able to answer
our questions over the phone, we may be able to continue
processing your return without mailing you a letter. If you
are filing a joint return, you can enter either your or your
spouse’s daytime phone number.

Page 5	

2017 Montana Form 2EZ

Paid Preparer
Anyone you pay to prepare your return must sign it and
include his or her Preparer Tax Identification Number
(PTIN) in the space provided. Preparers should have a
PTIN, but the preparer’s Social Security Number (SSN)
may be used when the paid preparer does not have a
PTIN. The paid preparer must also include his or her
firm’s Federal Employer Identification Number (FEIN), if
applicable. The preparer must give you a copy of the return
for your records. Someone who prepares your return but
does not charge you should not sign your return or include
their PTIN or SSN.

Third Party Designee
If you want to allow your preparer, friend, family member,
or any other person you choose to discuss your 2017
tax return with the department, mark the “Yes” box in the
bottom of the signature block. You also need to enter your
designee’s printed name and phone number. If you are
filing a joint return, you are automatically authorizing us to
discuss the joint return with you or your spouse, but you
still need to complete the third party designee section if you
wish to allow another person, such as a tax preparer, to
discuss your return with us.
If you do not complete the third party designee section
according to these instructions, we cannot discuss your
return with another person. By completing this section, you
are authorizing the designee to:
●● Give us any information that is missing from
your return;
●● Call us for information about the processing of your
return or the status of your refund or payment(s); and
●● Respond to notices from us about math errors, offsets
and return preparation.
You are not authorizing the designee to discuss any other
tax year, receive any refund check, bind you to anything
or otherwise represent you before the Department. If
you want to expand the designee’s authorization, view
information about granting someone power of attorney at
revenue.mt.gov.
The authorization automatically ends no later than the due
date (without regard to extensions) for filing your 2018
return. This is April 15, 2019, for most people.
For additional information, see FAQ t on page 7.

Assemble Your Return
Include with your return all Forms W-2 and 1099 reporting
Montana withholding you were issued. If you forget to send
your Form(s) W-2 or other withholding forms with your
return, do not send them separately or with another copy of
your tax return. Wait until we request them from you.
If you are filing your return on paper, you must include any
applicable federal forms and schedules we requested on
the return. You do not need to provide us with your entire
federal return when you file your Montana return. However,
you should retain your federal return in your tax records
and be able to provide it to us upon request. Assemble your
return, without using staples, in the following order:

File Your Return
We encourage you to e-file your tax return. To see
your e-filing options, see FAQ u on page 8 or visit
revenue.mt.gov. If you choose to file your return on paper,
you need to mail your return to us.
If your tax return does not include a payment or shows
you are due a refund, mail your tax return to the
following address:
Montana Department of Revenue
PO Box 6577
Helena, MT 59604-6577
If you are filing a tax return that includes a payment, mail
your tax return and check to:
Montana Department of Revenue
PO Box 6308
Helena, MT 59604-6308
you…?
 Did
●● Receive a confirmation that your Montana return

was accepted, if you are filing electronically.
●● Sign your tax return, if you are filing on paper.
●● Fill out the third party designee section, if you
want to allow someone else to discuss your return
with us.

2017 Montana Form 2EZ	

Page 6

FAQs—Frequently Asked Questions
The answers to these questions are identified by number
on pages 6-10.

Filing Requirements

l	 My spouse has a past-due child support obligation and
I don’t want my refund to be applied to this debt. What
can I do?

q	 Do I have to file a Montana individual income

;	 A mental or physical disability prevents me from

w	 I have to file a Montana individual income tax return.

2)	 How do I file for a deceased person?
2!	 I have heard that special rules apply to wages

tax return?

Which form is appropriate for my situation?

completing and filing a tax return. What can I do?

e	 How do I know whether I am a full-year resident,

that Montana residents earn in North Dakota, or
North Dakota residents earn in Montana. What are
those rules?

r	 When do I have to file my Montana tax return?
t	 What does the checkbox that asks “Do you want to

●● I am a Montana resident. How do those rules apply
to me?
●● I am a North Dakota resident. How do those rules
apply to me?

nonresident, or a part-year resident of Montana for
individual income tax purposes?

allow another person (such as a paid preparer) to
discuss this return with us?” mean?

y	 If I choose to file a paper return, where do I mail it?
Electronic Filing and Payment Options

u	 What options do I have to file my Montana tax
return electronically?

Tax Records

2@	 What should I do if I did not receive a Form W-2, wage

and tax statement, from my employer or I misplaced it?

2#	 How long do I need to maintain my tax records after I
have filed my state tax return?

i	 If I file my return electronically, what information do
I have to send in and what documents do I have
to keep?

o	 What options do I have to pay my Montana
taxes electronically?

Late Filed Returns

a	 What happens if I do not file my Montana tax return
on time?

s	 What if I need more time to file my Montana tax return?
Amended Returns

q	 Do I have to file a Montana individual income
tax return?

If you are a resident, nonresident, or part-year resident,
you have to file a Montana individual income tax return
when you have Montana source income and your federal
gross income, excluding unemployment compensation,
is equal to or greater than the following threshold for your
filing status.
IF your filing
status is…

d	 What do I do if I made an error on my income tax return
and I now want to correct it?

f	 I filed an amended federal tax return with the Internal

Revenue Service, or the Internal Revenue Service
adjusted my federal tax return. Do I have to report this
change to Montana? If so, how do I report this change?

Penalty and Interest

Single, or married Under 65
filing separately
65 or older

g	 What happens if my payment is late?
h	 What is the interest rate on unpaid taxes?

Head of
household

Refund Information

Married filing
jointly with your
spouse

j	 How can I check on my refund?
Special Situations

k	 I am on active duty in the regular armed forces and

currently serving in an area designated as a “combat
zone” or “contingency operations.” I am unable to file
my Montana tax return by April 17, 2018. Can I (and my
spouse) obtain an extension to file my 2017 Montana
tax return?

AND at the end of THEN you have
2017 you were… to file a tax
return if your
federal gross
income, excluding
unemployment
compensation
was at least…

Under 65
65 or older
Both under 65

$4,510
$6,910
$9,020
$11,420
$9,020

One spouse 65 or
older

$11,420

Both spouses 65
or older

$13,820

You are entitled to an additional exemption if you are
blind or your spouse is blind. Increase your federal gross
income by $2,400 to determine if you are required to file.

Page 7	

w	 I have to file a Montana individual income
tax return. Which form is appropriate for
my situation?

To use Montana Form 2EZ, you should be able to answer
yes to all of the following:
●● I was a Montana resident for all of 2017.
●● I am filing as a single person or as a married person
filing a joint tax return.
●● My spouse and I were under 65 and not blind at the
end of 2017.
●● I am not claiming any dependents.
●● My only income is from wages, interest, dividends or
unemployment compensation.
●● I am claiming the standard deduction rather than
itemizing deductions.
●● I am not claiming any credits.
●● I did not have any military or tribal income that is
exempt from income tax.
●● I am not claiming any tax withheld from mineral royalty
payments or pass-through income from Montana
Schedule K-1.
●● I am not claiming any subtraction such as deposits
in accounts regulated by the Montana Medical
Care Savings Account Act, the Family Education
Savings Act, the Montana First-Time Home Buyer
Savings Account Act or the Achieving a Better Life
Experience Act.
If you answer NO to at least one of these questions you
must file a Form 2.

e	 How do I know whether I am a full-year

resident, nonresident, or a part-year
resident of Montana for individual income
tax purposes?

You are a resident of Montana for individual income
tax purposes if you live in Montana or if you maintain
a permanent home in Montana. A permanent home in
Montana means a dwelling place you habitually use as
your home, whether or not you own it and whether or not
you may someday leave. You do not lose your Montana
residency if you leave the state temporarily with the
intention of returning. Your Montana residency is lost when
you move outside of Montana with no intention of returning.
Unless there is a specific exception under Montana law, if
you establish Montana residency for any other purpose,
you are considered a Montana resident for income
tax purposes.
You are a full-year nonresident of Montana if you were not
a resident for whole tax year.
You are a part-year resident of Montana if you moved to
or from Montana during the tax year with the intention of
establishing a permanent residence in your new state.
A nonresident or part-year resident who is required to file a
Montana tax return needs to use Form 2.

2017 Montana Form 2EZ

r	 When do I have to file my Montana tax return?
You must file your 2017 Form 2EZ tax return by April 17,
2018. If filing after April 17, 2018, see FAQs a and s.

t	 What does the checkbox that asks “Do you
want to allow another person (such as a
paid preparer) to discuss this return with
us?” mean?

If you mark the “Yes” box, we can discuss any concerns
that we might have about your 2017 tax return—for
example, a missing W-2—with a third party designee. If you
mark the “No” box or do not mark a box, we cannot discuss
your return with anyone but you or someone to whom you
have given a power of attorney that allows us to discuss the
return with them.
If you and your spouse are filing a joint return or separately
on the same form, and the “Yes” box is marked, each of
you is authorizing us to call the third party designee to
answer any questions that arise while we are processing
your 2017 tax return.
By marking yes, you are also authorizing us to:
●● Request that the third party designee give us any
information that is missing from your return.
●● Respond to the third party designee’s call to us for
information about the processing of your return or the
status of your refund or 2017 payment(s).
●● Discuss certain notices from us about math errors,
offsets and return preparation. Note: The department
will only send notices directly to you, not to the third
party designee.
You are not authorizing the third party designee to receive
any refund check, bind you to anything (including any
additional tax liability), receive any information about any
other tax year or tax matter, or otherwise represent you
before the department.
Please be aware that you cannot revoke this authorization.
The authorization will, however, automatically end no later
than the due date, without regard to extensions, for filing
your next year’s (2018) tax return. This is April 15, 2019, for
most people.
If you want to expand or change the third party designee’s
authorization (for example, to verify any estimated
payments you’ll be making in the future), use Form
POA, Power of Attorney, Authorization to Disclose Tax
Information. Form POA is available at revenue.mt.gov. or
you can submit a POA electronically though TransAction
Portal (TAP) at https://tap.dor.mt.gov.

y	 If I choose to file a paper return, where do I
mail it?

We have two different mailing addresses for your paper
return, if you choose not to file electronically. We do this so
that if you are asking for a refund, we can get your refund
processed and to you more quickly and efficiently.
If you are filing a tax return that includes no payment or if
you are due a refund, mail your tax return to:

2017 Montana Form 2EZ	
Montana Department of Revenue
PO Box 6577
Helena, MT 59604-6577
If you are filing a tax return that includes a payment, mail
your tax return and check to:
Montana Department of Revenue
PO Box 6308
Helena, MT 59604-6308

u	 What options do I have to file my Montana tax
return electronically?

●● File by using one of the free electronic filing options
listed on MontanaFreeFile.org or IRS.gov.
●● File both your Montana and federal tax returns at the
same time through the federal/state electronic filing
either online or with software you download (options
may be free or low-cost). You can find additional
information at www.irs.gov or at revenue.mt.gov. You
can also find a list of approved e-file software products
for Montana filing on our website.
●● File through a tax professional who is an Authorized
IRS E-file Provider.

i	 If I file my return electronically, what

information do I have to send in and what
documents do I have to keep?

If you file electronically, you don’t have to mail a paper
copy of your tax return, any accompanying federal Forms
W-2 or 1099, or any other Montana supplemental forms.
When you file your tax return electronically, you represent
that you have kept all the documents required as your
tax record and that you will provide copies of these if we
ask for them. You also don’t have to sign a copy of your
tax return and submit it to us. The act of completing and
filing your tax return electronically is considered your
authorized signature.

o	 What options do I have to pay my Montana
taxes electronically?

You can pay your Montana taxes electronically by using
any of the following methods:
●● Electronic funds withdrawal when e-filing your joint
federal/state tax return. You can schedule a withdrawal
for a date later than when you file your return. (There is
no fee for an electronic funds withdrawal.)
●● E-checks (There is no fee for an e-check payment.)
●● Credit/debit cards (There is a small fee for a credit
card payment.)
To pay your Montana taxes electronically by e-check or
using a credit/debit card, visit revenue.mt.gov and click
on TransAction Portal (TAP) or Income Tax Express (ITE)
e-payment services.

Page 8

1)	 What happens if I do not file my Montana tax
return on time?

Your return is considered late if you file after October 15.
If you file your tax return late, you need to pay a late file
penalty of $50, or 5% of the tax due for each month or
partial month the return is late, not to exceed 25% of the
tax due on the extended due date. There is a minimum
penalty of $50.
You do not owe a late file penalty if you file a late tax return
for which you are receiving a refund before October 15. If
you file a return claiming a refund after October 15, your
refund will be reduced by the amount of late file penalty
you owe.

1!	 What if I need more time to file my Montana
tax return?

You are granted an automatic extension of time of up to six
months for filing your Montana income tax return if you pay
any tax, penalties and interest due on or before the date
the return is filed.

1@	 What do I do if I made an error on my tax
return and I now want to correct it?

If you discover that your tax return was incorrect, you have
three years from the due date of the original tax return to
file an amended Montana tax return to correct the mistake.
Mark the “Amended Return” box found in the upper lefthand corner of the Montana tax return.
Include an explanation of the reasons why you amended
your return and copies of any schedules submitted with
the original filing, even if none of the amounts previously
reported have changed.
If you file an amended tax return that shows you
owe an increased amount of taxes, you may have the late
payment penalty waived. To receive the waiver, simply
mark the “Amended Return” box on the top left-hand corner
of the tax return and pay the tax and applicable interest in
full when you file the amended return. By marking this box
and paying all tax and interest, you are treated as having
requested a waiver of the late payment penalty.

1#	 I filed an amended federal tax return with

the Internal Revenue Service, or the Internal
Revenue Service has adjusted my federal
tax return. Do I have to report this change to
Montana? If so, how do I report this change?

Yes, you have to report the change to Montana. Within 90
days after you receive notification that the Internal Revenue
Service changed or corrected your federal taxable income,
or 90 days after you change your federal taxable income
by filing an amended federal return, you have to file an
amended Montana tax return. If you do not file an amended
Montana return within that 90 days, we have three years to
adjust your Montana tax return to reflect the changes made
on your federal tax return or make any other assessments
of additional tax.

Page 9	

1$	 What happens if my payment is late?
If you do not pay all of your tax on or before April 17, 2018,
you need to pay a late payment penalty. This penalty is
0.5% per month or fraction of a calendar month on the
unpaid tax. This penalty cannot exceed 12% of the tax due.
If you do not pay your taxes by April 17, 2018, we will
charge you interest at a rate of 4% per year, accrued daily.
If you can’t pay your tax in full, you should file your tax
return by the due date and pay as much as you can with
your tax return. If you wish to set up a payment plan, call us
at (406) 444-6900 as soon as possible to discuss payment
options and make arrangements to pay.
Whether you just pay your tax late or are making a
payment as part of a payment plan you established with
us, be sure to include your name, social security number
and the tax year for which the payment is to be applied
clearly on your payment. If you intend to have one payment
applied to more than one social security number or tax
year, include a statement with your payment that tells us
how you want us to apply your payment.

1%	 What is the interest rate on unpaid taxes?
The current interest rate is 4%, and it will remain
unchanged through December 31, 2018. Under Montana
law, the interest rate for all unpaid individual income taxes
depends on the rate set by the Internal Revenue Service
and may fluctuate each year.

1^	 How can I check on my refund?
You can check the status of a refund you are expecting
by visiting revenue.mt.gov and going to the “Where’s My
Refund?” link. You can also check the status of your refund
by calling us at (406) 444-6900. We will be able to tell you
the status of your refund once it is processed and in our
computer system.
Whether you are checking the status of your refund online
or by phone, you need to provide the following information:
●● The social security number of the first taxpayer’s name
on your tax return; and
●● The amount of the refund requested as shown on your
tax return.

1&	 I am on active duty in the regular armed forces

and currently serving in an area designated as
a “combat zone” or “contingency operations.”
I am unable to file my 2017 Montana tax return
by April 17, 2018. Can I (and my spouse) obtain
an extension to file?

Yes, you can. Montana law follows federal law with
respect to the time allowed for filing a return. Therefore,
the extension of time to file your Montana tax return is the
same for filing your federal tax return. If you are serving
in a combat zone or in a contingency operation, you (and/
or your spouse) can extend the filing of your Montana
tax return for up to 180 days after your last day in a
combat zone.

2017 Montana Form 2EZ
If you file your tax return under this provision, clearly write
on the top of Montana Form 2EZ, using red ink, “combat
zone or contingency operations extension,” and file your tax
return within 180 days after your last day in a combat zone.
If you file within the 180 days, you are not assessed any
penalties or interest.

1*	 My spouse has a past-due child support

obligation and I don’t want my refund to be
applied to this debt. What can I do?

If you do not want your refund to be applied toward your
spouse’s child support obligation, file your Montana tax
return using Form 2 and filing status 3b, which is “married
filing separate tax returns on separate forms.” When
using this filing status, each spouse claims his or her own
income, losses, deductions, expenses, exemptions and
credits, and your Montana refund would not be offset by
your spouse’s child support debt.
If you filed a joint return with your spouse and your refund
was applied to your spouse’s child support debt, you may
be considered an “injured spouse” and we can help you
resolve the matter. You need to contact us within 30 days
after receiving notice that your refund was applied to your
spouse’s child support debt. If necessary, we can help you
file the correct tax return(s).

1(	 A mental or physical disability prevents me

from completing and filing a tax return. What
can I do?

If you have a requirement to file but are unable to complete
and file a tax return because of a mental or physical
disability, your authorized agent, guardian or person
responsible for your care and property can prepare your
tax return.

2)	 How do I file for a deceased person?
If you are responsible for the financial affairs of a deceased
person, you have to file a tax return for that person if his or
her income exceeds the minimum filing requirements found
in FAQ q. If you and the deceased person were married,
you can file a joint tax return. If you are filing a joint return
and you are the surviving spouse, that is all that is required.
All other filers requesting the deceased taxpayer’s refund
must file the return and include a federal Form 1310
as well as any court documents appointing you as the
personal representative.
This tax return has to include the income of that deceased
spouse from the beginning of the year to the date of death
in addition to the income of the surviving spouse for the
entire year. Income of the deceased person received after
the date of death should not be included on an individual
tax return. Post-death income is reported on a fiduciary
income tax return for a trust or estate, Montana Form
FID-3.

2017 Montana Form 2EZ	

2!	 I have heard that special rules apply to wages
that Montana residents earn in North Dakota,
or North Dakota residents earn in Montana.
What are those rules?

Montana and North Dakota have a reciprocal agreement.
If a Montana resident performs personal or professional
services for an employer in North Dakota, the wages are
treated as being earned in Montana and the Montana
resident does not have to file a North Dakota income tax
return reporting those wages. If a North Dakota resident
performed personal or professional services for an
employer in Montana, the wages are treated as being
earned in North Dakota and the North Dakota resident
does not have to file a Montana income tax return reporting
those wages. The agreement also covers withholding
taxes. Withholding is not required on wages treated as
earned in the other state. The Montana-North Dakota
agreement applies only to wages; other types of income,
such as the self-employment income of an independent
contractor or mineral royalties, are not included.
●● I am a Montana resident. How do those rules apply
to me?
You should report all of your wages on your Montana
return—you are not required to file a North Dakota income
tax return (unless your employer withheld North Dakota
taxes on wages covered by the agreement and you need
to file a North Dakota return to get a refund of those taxes).
You can also claim an exemption from future North Dakota
withholding by completing North Dakota Form NDW-R and
giving it to your North Dakota employer. You can get this
form from your employer, by visiting North Dakota’s website
at www.nd.gov/tax or by writing to Office of State Tax
Commissioner, State Capitol, Bismarck, ND 58505.
●● I am a North Dakota resident. How do those rules
apply to me?
You should report all of your wages on your North Dakota
return—you are not required to file a Montana income tax
return (unless your employer withheld Montana taxes on
wages covered by the agreement and you need to file a
Montana return to get a refund of those taxes). If you have
to file a Montana return to get a refund, complete Form 2,
following the instructions for filing under the reciprocal
agreement, and file by April 17, 2018. File as a nonresident
and do not report the wages that you earned in Montana as
“Montana source income.”
You can also claim an exemption from future Montana
withholding by completing Montana Form MT-R annually.
File a copy with your employer by February 28 of the
calendar year for which you want it to apply, or within 30
days after you begin working or change your permanent
residence. You can get this form from your employer,
by visiting revenue.mt.gov, or by writing to Montana
Department of Revenue, PO Box 5805, Helena, MT
59604-5805.

Page 10

2@	 What should I do if I did not receive a Form
W-2, wage and tax statement, from my
employer or I misplaced it?

Your employer is required to issue a Form W-2 by January
31 if you earned wages during the previous calendar year.
If you haven’t received your Form W-2 by that date or you
misplaced it, ask your employer to reissue it. You may
also obtain this information by completing a Request for
Copies of Tax Information (Form RTI) and submitting it to
us in person, by fax or by mail. You can obtain this form at
revenue.mt.gov or by calling us at (406) 444-6900.
You still must file your tax return on time even if you do not
receive your Form W-2. If you do not receive the missing
information in time to file, you may complete federal Form
4852, Substitute for Form W-2, Wage and Tax Statement.
Include Form 4852 with the return, estimating income and
withholding taxes as accurately as possible. There may be
a delay in any refund due while the information is verified.
Keep a copy of the completed Form 4852 for your records.
If you receive a Form W-2 or W-2C (corrected form) after
you filed your return using Form 4852 and the information
differs from what you reported on your return, you must
amend your Montana individual income tax return.

2#	 How long do I need to maintain my tax records
after I file my state tax return?

Depending on the tax year, you should keep all tax records
for at least three or five years from the date that you filed
your Montana tax return. The Montana statute of limitations
for individuals is five years for tax periods beginning before
January 1, 2015, and three years for periods beginning on
or after that date. You should keep property records and
carryover information even longer.

Clear Form

	

Form 2EZ

2017 Montana Individual Income Tax Return	

Income tax return for a Montana resident filing as single or married filing jointly with no dependents
First Name and Initial

Last Name

Social Security Number

Deceased? Date of Death

M M D D 2 0 Y Y
Mark this box
if this is an
amended
return.

Spouse’s First Name and Initial

Last Name

Spouse’s Social Security Number

Deceased? Date of Death

M M D D 2 0 Y Y
Mailing Address

City

Filing Status (Mark only one box.)

2. Married filing jointly	

1. Single

State

Zip+4

Note: If you are 65 or older, Form 2 will be a better option for you.

Enter amounts corresponding to your federal tax return. Round to nearest dollar. If no entry, leave blank.
3. Wages, salaries, tips, etc. Include federal Form(s) W-2....................................................................................................................... 3.

00

4. Taxable interest and dividends. Include federal Schedule B if more than $1,500................................................................................ 4.

00

Income

5. Unemployment compensation.............................................................................................................................................................. 5.

00

6. Add lines 3 through 5 and enter the result here. This is your federal adjusted gross income........................................................ 6.
7. Exempt unemployment compensation.................................................................................................... 7.

00

00

8. Exemption for certain taxed tips and gratuities........................................................................................ 8.

00
9. Add lines 7 and 8; enter the result here. This is your total subtractions.......................................................................................... 9.

00

10. Subtract line 9 from line 6; enter the result here. This is your Montana adjusted gross income.................................................. 10.

00

Tax Liability

11. Enter your standard deduction from the worksheet on the back of this form..................................................................................... 11.

00

12. Enter $2,400 if your filing status is single or $4,800 if married filing jointly. This is your exemption amount................................. 12.

00

13. Add lines 11 and 12; enter the result here. This is your total deductions and exemptions.......................................................... 13.

00

14. Subtract line 13 from line 10 and enter the result here, but not less than zero. This is your taxable income................................. 14.

00

15. Enter your tax from the tax table on the back of this form. If line 14 is zero, enter zero. This is your total tax liability.................. 15.

00

Tax, Payments and Refund

16. Enter your Montana income tax withheld. Include federal Forms W-2 and 1099. This is your total payments.............................. 16.

00

17. Enter your late file penalty, late payment penalty and interest here (see instructions)....................................................................... 17.
18. Total voluntary check-off contribution programs from lines 18a through 18d..................................................................................... 18.
18a.	 Nongame Wildlife Program	

$5	

$10	

00 other amount

18b.	 Child Abuse Prevention	

$5	

$10	

18c.	 Ag Literacy in MT Schools	

$5	

$10	

00 other amount

18d.	 MT Military Family Relief Fund	

$5	

$10	

00 other amount

00 other amount

00
00

*17CB0101*
*17CB0101*

19. Add lines 15, 17 and 18; enter the result here. This is the sum of your tax, penalties, interest and contributions.................... 19.
20. If line 19 is greater than line 16, enter the difference.......................... This

00

is the amount you owe. ►20.

00

Pay online at revenue.mt.gov. Or make checks payable to MONTANA DEPARTMENT OF REVENUE.
21. If line 16 is greater than line 19, enter the difference........................................ This

Direct Deposit
Your Refund

1. RTN#	

	

is your refund. ►21.

00

2. ACCT#	

3. If using direct deposit, you are required to mark one box.	
	Checking	
	Savings
Complete 1, 2, 3, and 4
(see instructions on page 4).
4. Is this refund going to an account that is located outside of the United States or its territories?	

	Yes	

	No

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 and belief, it is true, correct and complete.

Your Signature is Required	Date

X

Paid Preparer’s Signature

Paid Preparer’s PTIN/SSN

Third Party Designee
Do you want to allow another person (such as a paid
preparer) to discuss this return with us (see page 5)?
	

	Yes	

Daytime Telephone Number

	No

Third Party Designee’s Printed Name
Third Party Designee’s Phone Number

Spouse’s Signature	Date

X

Firm’s FEIN

For Department Use Only

Form 2EZ - Worksheets and Tax Table - 2017
Standard Deduction Worksheet
1. Enter your Montana adjusted gross income from Form 2EZ, line 10 here.....................................................................................................1.
2. Multiply the amount on line 1 by 20% (0.20) and enter the result here..........................................................................................................2.
3. Enter the amount below that corresponds to your filing status here...............................................................................................................3.
•	 If your filing status is single (filing status 1), enter $4,510. This is your maximum standard deduction.
•	 If your filing status is joint (filing status 2), enter $9,020. This is your maximum standard deduction.
4. Enter the amount from line 2 or 3, whichever is smaller.................................................................................................................................4.
5. Enter the amount below that corresponds to your filing status.......................................................................................................................5.
•	 If your filing status is single (filing status 1), enter $2,000. This is your minimum standard deduction.
•	 If your filing status is joint (filing status 2), enter $4,000. This is your minimum standard deduction.
6. Enter here and on Form 2EZ, line 11, the amount from line 4 or line 5, whichever is larger. This is your standard deduction.................6.
Calculation of Interest on Underpayment of Estimated Taxes – Short Method Worksheet
(If you made estimated tax payments, Form 2 will be a better option for you.)
Montana law requires you to pay your income tax liability throughout the year.
You can make your payments through employer withholding, through installment
payments of estimated taxes, or through a combination of employer withholding
and estimated tax payments. You are not required to make estimated tax
payments if one of the following conditions applies to you:
•	 Your combined tax liability after you applied your withholding and
estimated tax payments is less than $500.
•	 You did not have a 2016 income tax liability and you were a citizen or
resident of the United States the entire year.
•	 You retired in either 2016 or 2017 after reaching the age of 62.
•	 You became disabled in either 2016 or 2017.
•	 You are a farmer or rancher and 66-2/3% of your 2017 gross income
is derived from your farming and ranching operation. Your 66-2/3%
farming and ranching income is determined annually and is based
on your 2017 gross income. Montana does not apply a “lookback”
provision in determining farming and ranching gross income.

If you did not pay in advance at least 90% of your 2017 income tax liability (after
applying your credits) or 100% of your 2016 income tax liability (after applying
your credits), you may have to pay interest on the underpayment of your
estimated taxes.
If you are required to pay interest on your underpayment, you can use this short
method to determine your interest, but only if one of the following conditions
applies to you:
•	 You made no estimated tax payments (in other words, your only
payments were Montana withholding); or
•	 You made four equal estimated payments by the required due dates.
If you are not eligible to use this short method to calculate your interest on
your underpayment, use Montana Form EST-I, Interest on Underpayment of
Estimated Tax Payments. This form is available at revenue.mt.gov, or call us at
(406) 444-6900.

1. Enter here your 2017 total tax liability as reported on Form 2EZ, line 15
����������������������������������������������������������������������������������������������������1.
2. Multiply line 1 by 90% (0.90) and enter the result here................................................................................................................................2.
3. Enter the amount from Form 2EZ, line 16 here............................................................................................................................................3.
4. Subtract line 3 from line 1 and enter the result here. If your result is $500 or less, stop here; you do not owe interest on your
underpayment...............................................................................................................................................................................................4.
5. Enter here the 2016 income tax liability that you reported on your 2016 Form 2, line 54 or Form 2EZ, line 15...����������������������������������������5.
6. Enter the smaller of line 2 or line 5 here.......................................................................................................................................................6.
7. Enter the amount from Form 2EZ, line 16 here............................................................................................................................................7.
8. Subtract line 7 from line 6 and enter the result here. If the result is zero or less, stop here; you do not owe interest on your
underpayment. This is your total underpayment for 2017
���������������������������������������������������������������������������������������������������������������������������8.
9. Multiply line 8 by 0.02663 and enter the result here.....................................................................................................................................9.
10. If you paid the amount on line 8 before April 17, multiply the amount on line 8 by the number of days you paid before April 17, and
then multiply by 0.0001096.........................................................................................................................................................................10.
11. Subtract line 10 from line 9 and enter the result here and on Form 2EZ, line 17. This is your interest on underpayment of
estimated taxes......................................................................................................................................................................................... 11.

2017 Montana Individual Income Tax Table

If Your Taxable
Multiply
If Your Taxable
Multiply
But Not
And
This Is
But Not
And
This Is
Income Is
Your Taxable
Income Is
Your Taxable
More Than
Subtract Your Tax
More Than
Subtract Your Tax
More Than
Income By
More Than
Income By
$0
$2,900
1% (0.010)
$0
$10,600
$13,600
5% (0.050)
$266
$2,900
$5,200
2% (0.020)
$29
$13,600
$17,600
6% (0.060)
$402
$5,200
$7,900
3% (0.030)
$81
More Than $17,600
6.9% (0.069)
$560
$7,900
$10,600
4% (0.040)
$160
For example:	
Taxable income $6,800 X 3% (0.030) = $204.	
$204 minus $81 = $123 tax

Individual Income Tax Forms Available Upon Request
These forms are available on our website at revenue.mt.gov. You can also request forms by calling us at
(406) 444-6900.
Form Name

Description

Form Name

Description

2EZ Booklet......... 2017 Individual Income Tax Form 2EZ
with Instructions

ETM..................... Enrolled Tribal Member Exempt
Income Certification/Return

2 Booklet............. 2017 Individual Income Tax Form 2
with Instructions

FRM..................... Farm and Ranch Risk Management
Account

2EC..................... Montana Elderly Homeowner/Renter
Credit

FTB...................... First-Time Home Buyer Savings
Account

2441-M................ Child and Dependent Care Expense
Deduction

HI......................... Health Insurance for Uninsured
Montanans Credit

AEPC................... Alternative Energy Production Credit

IUFC.................... Infrastructure User Fee Credit

AFCR................... Alternative Fuel Credit

MHPE.................. Mobile Home Park Exclusion

BBSC................... Biodiesel Blending and Storage Credit

MINE-CRED........ Mineral and Coal Exploration
Incentive Credit

CC....................... College Contribution Credit
DCAC.................. Dependent Care Assistance Credit
ECC..................... Elderly Care Credit
ELC..................... Emergency Lodging Credit
ENRG-A............... Geothermal Systems Credit
ENRG-B............... Alternative Energy Systems Credit
ENRG-C.............. Energy Conservation Installation
Credit
ESA..................... Estimated Tax Annualization
Worksheet
EST-I................... Interest on Underpayment of
Estimated Tax
ESW.................... Estimated Individual Income Tax
Worksheet

MSA..................... Medical Care Savings Account
MT-R.................... Reciprocity Exemption from
Withholding (For North Dakota
residents who work in Montana)
NOL..................... Montana Net Operating Loss
Worksheet (1999 and subsequent
years)
QEC..................... Qualified Endowment Credit
RCYL................... Recycle Credit
VT........................ Veteran’s Program Contribution and
Deduction
Worksheet IX....... Tax Benefit Rule for Recoveries of
Itemized Deductions

Important Numbers
Tax Questions and Assistance	�������(406) 444-6900
Forms Request................................(406) 444-6900
For the Hearing Impaired................(406) 444-2830
Fax..................................................(406) 444-7723

Montana Department of Revenue
Post Office Box 5805
Helena, MT 59604-5805

PRSRT STD
U.S. POSTAGE
PAID
MONTANA DEPARTMENT
OF REVENUE
No Return

Filing Checklist
If you e-file your tax return, be sure to:

o	 Receive confirmation that your return was accepted
by the Montana Department of Revenue.

o	 If you have tax due, e-pay or mail a check by
April 17, 2018.

o	 Keep a copy of your return with all schedules,

worksheets, receipts and other supporting documents.

If you file your tax return by mail, be sure to:

o	 Sign the return. If you are filing a joint return, your
spouse must also sign the return.

o	 Sign your check or money order if you have included
a payment. Do not send cash.

o	 Include all W-2s and any 1099s reporting Montana
withholding that you were issued for 2017.

o	 Include all schedules that support figures on your tax

return. Do not include worksheets or blank schedules.
You do not have to include your entire federal return.

o	 Keep a copy of your return with all schedules,

worksheets, receipts and other supporting documents,
including your federal return.

o	 Mail your return to the correct address.
If you have a refund or no payment due:
Montana Department of Revenue
PO Box 6577
Helena, MT 59604-6577
If you are sending a payment and voucher:
Montana Department of Revenue
PO Box 6308
Helena, MT 59604-6308

Where’s My Refund?

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revenue.mt.gov

Click on the Where’s My Refund link.