Montana Form 2ez Individual Income Tax Forms And Instructions

Instructions for ﬁ ling Montana Form 2EZ

Page 10

If you do not pay your tax liability by April 17, 2012, you will

or your spouse) can extend the ﬁ ling of your Montana tax

also be charged interest at a rate of 8% per year, accrued

return for up to 180 days after your last day in a combat

daily. If you can’t pay your tax in full, you should ﬁ le your

zone.

tax return by the due date and pay as much as you can

If you are ﬁ ling your tax return under this provision, clearly

with your tax return. If you wish to set up a payment plan,

write on the top of Montana Form 2, using red ink, “combat

please call us toll free at (866) 859-2254 (in Helena, 444-

zone or contingency operations extension,” and ﬁ le your tax

6900) as soon as possible to discuss payment options and

return within 180 days after your last day in a combat zone.

make arrangements to pay.

If you ﬁ le within the 180 days, you are not assessed any

When you ﬁ le as married ﬁ ling separately on the same form

penalties or interest.

or on separate forms and both spouses owe tax, penalties

My spouse has a past-due child support

and interest need to be calculated separately for each

spouse.

obligation and I don’t want my refund to be

applied to this debt. What can I do?

Whether you just pay your tax late or are making a

payment as part of a payment plan you established with

If you do not want your refund to be applied toward

us, be sure to include your name, social security number

your spouse’s child support obligation, you can ﬁ le your

and the tax year for which the payment is to be applied

Montana tax return using Form 2 and ﬁ ling status 3b, which

clearly on your payment. If you intend to have one payment

is “married ﬁ ling separate tax returns on separate forms.”

applied to more than one social security number or tax

When using this ﬁ ling status, each spouse claims his or her

year, please include a statement with your payment that

own income, losses, deductions, expenses, exemptions

tells us how you want us to apply your payment.

and credits, and your Montana refund would not be offset

by your spouse’s child support debt.

What is the interest rate on unpaid taxes?

If you ﬁ led a joint return with your spouse and your refund

The current interest rate is 8%, and it will continue to be in

was applied to your spouse’s child support debt, you may

effect through December 31, 2012. Under Montana law, the

be considered an “injured spouse” and we can help you

interest rate for all unpaid individual income taxes depends

resolve the matter. You need to contact us within 30 days

on the rate set by the Internal Revenue Service and may

after receiving notice that your refund was applied to your

ﬂ uctuate each year, but will not be less than 8%.

spouse’s child support debt. If necessary, we can help you

ﬁ le the correct tax return(s).

How can I check on my refund?

;

You can check the status of a refund you are expecting

A mental or physical disability prevents me

by visiting our website at revenue.mt.gov and going to the

from completing and ﬁ ling a tax return. What

“Where’s My Refund?” link. You can also check the status

can I do?

of your refund by calling us toll free at (866) 859-2254 (in

If you have a ﬁ ling obligation but are unable to complete

Helena, 444-6900). We will be glad to tell you the status

and ﬁ le a tax return because of a mental or physical

of your refund once we have entered it into our computer

disability, the tax return can be prepared by your authorized

system.

agent, guardian or person responsible for your care and

Whether you are checking the status of your refund

property.

online or by phone, you will need to provide the following

information:

How do I ﬁ le for a deceased person?

● The social security number of the ﬁ rst taxpayer’s name

If you are responsible for the ﬁ nancial affairs of a deceased

on your tax return;

person, you’ll have to ﬁ le a tax return for that person if his

or her income exceeds the minimum ﬁ ling requirements

● The amount of the refund requested as shown on your

found in FAQ

. If you and the deceased person were

tax return; and

married, you can ﬁ le a joint tax return. If you are ﬁ ling a

● Your federal adjusted gross income as shown on your

joint return and you are the surviving spouse, that is all

tax return.

that is required. All other ﬁ lers requesting the deceased

taxpayer’s refund must ﬁ le the return and include a federal

I am on active duty in the regular armed forces

Form 1310 as well as any court documents appointing you

and currently serving in an area designated as

as the personal representative.

a “combat zone” or “contingency operations.”

This tax return has to include the income of that deceased

I am unable to ﬁ le my 2011 Montana tax return

spouse from the beginning of the year to the date of death

by April 17, 2012. Can I (and my spouse) obtain

in addition to the income of the surviving spouse for the

an extension to ﬁ le?

entire year. Income of the deceased person received

Yes, you can. Montana law follows federal law with

after the date of death should not be included on an

respect to the time allowed for ﬁ ling a return. Therefore,

individual tax return. Post-death income is reported on a

the extension of time to ﬁ le your Montana tax return is the

ﬁ duciary income tax return for a trust or estate, Montana

same for ﬁ ling your federal tax return. If you are serving

Form FID-3.

in a combat zone or in a contingency operation, you (and/

Montana Form 2ez Individual Income Tax Forms And Instructions - 2011 Page 13

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