Returns And Payment Of Tax -- Penalty And Interest -- Refunds -- Credits

# (1)

# (a)

If required to file a federal income tax return pursuant to the Internal Revenue Code, each individual, including each nonresident with Montana source income that is not eligible for the nonresident exclusion in 15-30-2106 , or each estate or trust shall file a return on forms and according to rules that the department may prescribe.

# (b)

A taxpayer that is not required to file a federal income tax return shall file a Montana return if the taxpayer has Montana taxable income after taking into consideration the additions and subtractions to federal taxable income in 15-30-2120 .

# (2)

If a taxpayer is unable to make the taxpayer's own return, the return must be made by an authorized agent or by a guardian or other person charged with the care of the person or property of the taxpayer.

# (3)

Except as provided in 15-30-2106 , all taxpayers, including but not limited to those subject to the provisions of 15-30-2502 and 15-30-2512 , shall compute the amount of income tax payable and shall, on or before the date required by this chapter for filing a return, pay to the department any balance of income tax remaining unpaid after crediting the amount withheld, as provided by 15-30-2502 , and any payment made by reason of an estimated tax return provided for in 15-30-2512 . However, the tax computed must be greater by $1 than the amount withheld and paid by estimated return as provided in this chapter. If the amount of tax withheld and the payment of estimated tax exceed by more than $1 the amount of income tax as computed, the taxpayer is entitled to a refund of the excess.

# (4)

If the department determines that the amount of tax due is greater than the amount of tax computed by the taxpayer on the return, the department shall mail a notice to the taxpayer as provided in 15-30-2642 of the additional tax proposed to be assessed, including penalty and interest as provided in 15-1-216 .

# (5)

Individual income tax forms distributed by the department for each tax year must contain instructions and tables based on the Montana income tax structure for that tax year.