Montana Form 2ez Individual Income Tax Forms And Instructions

Page 11

Instructions for ﬁ ling Montana Form 2EZ

and do not report the wages that you earned in

I have heard that special rules apply to wages

Montana as “Montana source income.”

that Montana residents earn in North Dakota,

You can also claim an exemption from future Montana

or North Dakota residents earn in Montana.

withholding by completing Montana Form NR-2

What are those rules?

annually. File one copy with your employer and one

Montana and North Dakota have a reciprocal agreement.

with us by February 28 of the calendar year for which

If a Montana resident performs personal or professional

you want it to apply, or within 30 days after you begin

services for an employer in North Dakota, the wages are

working or change your permanent residence. You

treated as being earned in Montana and the Montana

can get this form from your employer, by visiting our

resident does not have to ﬁ le a North Dakota income tax

website at revenue.mt.gov, or by writing to Montana

return reporting those wages. If a North Dakota resident

Department of Revenue, PO Box 5805, Helena, MT

performed personal or professional services for an

59604-5805.

employer in Montana, the wages are treated as being

earned in North Dakota and the North Dakota resident

What should I do if I did not receive a Form

does not have to ﬁ le a Montana income tax return reporting

W-2, wage and tax statement, from my

those wages. The agreement also covers withholding

employer or I misplaced it?

taxes. Withholding is not required on wages treated as

Your employer is required to issue a Form W-2 by January

earned in the other state. The Montana-North Dakota

31 if you earned wages during the previous calendar year.

agreement applies only to wages; other types of income,

If you haven’t received your W-2 form by that date or you

such as the self-employment income of an independent

misplaced it, request your employer to reissue it. You

contractor or mineral royalties, are not included.

may also obtain this information anytime by completing

● I am a Montana resident. How do those rules apply

a Request for Copies of Tax Information (Form RTI) and

to me?

submitting it to us in person, by fax or by mail. You can

You should report all of your wages on your Montana

obtain this form by visiting revenue.mt.gov or by calling us

return—you are not required to ﬁ le a North Dakota

toll free at (866) 859-2254 (in Helena, 444-6900).

income tax return (unless your employer withheld North

You still must ﬁ le your tax return on time even if you do not

Dakota taxes on wages covered by the agreement and

receive your Form W-2. If you do not receive the missing

you need to ﬁ le a North Dakota return to get a refund

information in time to ﬁ le, you may complete federal Form

of those taxes). You can also claim an exemption from

4852, Substitute for Form W-2, Wage and Tax Statement.

future North Dakota withholding by completing North

Attach Form 4852 to the return, estimating income and

Dakota Form NDW-R and giving it to your North Dakota

withholding taxes as accurately as possible. There may be

employer. You can get this form from your employer,

a delay in any refund due while the information is veriﬁ ed.

by visiting North Dakota’s website at nd.gov/tax or

Keep a copy of the completed Form 4852 for your records.

by writing to Ofﬁ ce of State Tax Commissioner, State

If you receive a Form W-2 or W-2C (corrected form)

Capitol, Bismarck, ND 58505.

after you have ﬁ led your return using Form 4852 and the

● I am a North Dakota resident. How do those rules

information differs from what you reported on your return,

apply to me?

you must amend your Montana individual income tax

You should report all of your wages on your North

return.

Dakota return—you are not required to ﬁ le a Montana

income tax return (unless your employer withheld

How long do I need to maintain my tax records

Montana taxes on wages covered by the agreement

after I have ﬁ led my state tax return?

and you need to ﬁ le a Montana return to get a refund

You should keep all your records for at least ﬁ ve years

of those taxes). If you have to ﬁ le a Montana return

from the date that you ﬁ led your Montana tax return. This

to get a refund, ﬁ le a paper return on Form 2, include

is called the statute of limitations. The statute of limitations

Montana Form NR-1, North Dakota Reciprocal Afﬁ davit,

for Montana individual income tax purposes is ﬁ ve years,

and a copy of your North Dakota income tax return and

and the statute of limitations for federal individual income

mail them to us by April 17, 2012. File as a nonresident

tax purposes is three years. You should keep your property

records and carryover information even longer.

Where’s My Refund?



revenue.mt.gov

Click on the Where’s My Refund link.

Montana Form 2ez Individual Income Tax Forms And Instructions - 2011 Page 14

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