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Information Disclosure

Frequently Asked Questions - Disclosure Office: Confidentiality and Sharing of Tax Information FAQs


Authorization to Disclose Tax Information - For Taxpayers

If your tax preparer needs to access information about your taxes. There are two available options to choose from, as follows:

Option #1 - Power of Attorney

You can give your tax preparer check-the-box authorization to discuss the current year’s filed return during our processing of that return or Power of Attorney (POA) to access specified account information for past and current years, and up to three years in the future. Under this option, the POA is necessary if your tax preparer needs to access information about your estimated payments as he or she prepares your return. (See Frequently Asked Questions on confidentiality.)

1. In all cases:

-Accurately completed POA forms are generally processed within one day of receipt.
-Incomplete or inaccurately completed POA forms will increase our process time as we will need to consult with you to complete or correct the POA.
-If you are filing a Montana tax return for the first time, some delay will occur because the department must process your return before we can create an account to which the POA can be attached.

2. To do this:

-You or your tax preparer need to ◦(a) use the check-the-box authorization on the current return
-(b) fax an accurate and complete Power of Attorney (Form POA) to (406) 444-4375, or
-(c) send an electronic Power of Attorney
-We will accept Federal Form 2848 in place of Form POA, if Section 3, Tax matters, identifies “Montana” and the type of tax, tax form number, and the applicable year(s). Fax to the same number, (406) 444-4375.

-Your tax preparer can then call toll free the department’s Call Center at (406) 444-6900. The Call Center will provide the appropriate information—as authorized by either the check-the-box or the POA. Again, please understand that the check-the-box and the POA provide different access to your information.

-Questions about your estimated payments would require a POA because the payments are for a tax return not yet filed.

Option #2 - Authorization through the TransAction Portal

You can authorize your tax preparer access to specific account information through the TransAction Portal (TAP).

1. To do this, both you and your tax preparer need to establish TAP accounts:

-Your tax preparer needs to establish an account only once, but the account must have been established before you can grant the preparer access to your account.
-Similarly, you must establish an account before you can grant specified access to your tax preparer.

2. Your tax preparer then requests access from his or her account to your account.

3. You are immediately notified by e-mail of your tax preparer’s request. The notification contains a link to your account from which you can grant the tax preparer access. The different levels of access that can be granted are view, view and file, or full access (view, file, and pay).

4. Your tax preparer immediately receives an e-mail that access has been granted.

5. Your tax preparer can then access your information at the level you have specifically authorized.

Authorizing access for a tax preparer requires the following:

You will need:

-access to the internet
-an established account in the TransAction Portal (TAP)
-access to an e-mail account or a cell phone with text messaging
-your social security number and/or Montana Account ID
-for individual income tax, your federal adjusted gross income for last year

Your preparer will need:

-access to the internet
-an established account in the TransAction Portal (TAP)
-your last name
-your social security number and/or Montana Account ID
-for individual income tax, your federal adjusted gross income for last year

View detailed instructions of how to access this information in the TransAction Portal (TAP) or, if you prefer, you may call us at (406) 444-6900.
 

Authorization to Disclose Tax Information - For Tax Preparers

If you need to access information about your client's tax returns, there are two available options to choose from, as follows:

Option #1 - Power of Attorney

Your client can give you check-the-box authorization to discuss the current year’s filed return during our processing of that return or Power of Attorney to access specified account information for past and current years and up to three years in the future. Under this option, the POA is necessary if you need to access information about your client’s estimated payments as you prepare his or her return. (See Frequently Asked Questions on confidentiality.)


1. In all cases:

-Accurately completed POA forms are generally processed within one day of receipt.
-Incomplete or inaccurately completed POA forms will increase our process time as we will need to consult with the taxpayer to complete or correct the POA.
-If your client has filed a Montana tax return for the first time, some delay will occur because the department must process the return before we can create an account to which the POA can be attached.

2. To do this:

You or your tax preparer need to:

(a) Use the check-the-box authorization on the current return.
(b) Fax an accurate and complete Power of Attorney (Form POA) to (406) 444-4375, or
(c) Send an electronic Power of Attorney
(d) We will accept Federal Form 2848 in place of Form POA, if Section 3, Tax matters, identifies “Montana” and the type of tax, tax form number, and the applicable year(s). Fax the form to the same number, (406) 444-4375.

You can then call toll free the department’s Call Center at (406) 444-6900. The Call Center will provide the appropriate information—as authorized by either the check-the-box or the POA. Again, please understand that the check-the-box and the POA provide authority to access different information concerning the taxpayer.

-A question about your client’s estimated payments would require a POA because the payments are for a tax return not yet filed.

Option #2 - Authorization through the TransAction Portal (TAP)

Your client can give you access to specific account information through the TransAction Portal (TAP).

1. To do this, both you and your client need to establish TAP accounts.

-You need to establish an account only once, but your account must have been established before your clients can grant you access to their accounts.
-Each client must establish an account to which he or she grants specified access to you.

2. From your account you request access to your client’s account.

3.Your client is immediately notified by e-mail of your request. The notification contains a link to his or her own account from which he or she can grant you access. The different levels of access that can be granted are view, view and file, or full access (view, file, and pay).

4. If the client does so, you will immediately receive notification that access has been granted.

5. You can then access the account information at the level your client has specifically authorized.

Authorizing access to your client’s account requires the following:

Your client will need:

-Access to the internet
-An established account in the TransAction Portal (TAP)
-Access to an e-mail account
-His or her social security number and/or Montana Account ID
-For individual income tax, his or her federal adjusted gross income for last year

You will need:

-Access to the internet
-An established account in the TransAction Portal (TAP)
-Your client’s last name
-Your client’s social security number and/or Montana Account ID
-For individual income tax, your client’s federal adjusted gross income for last year

View detailed instructions of how to access this information in the TransAction Portal (TAP) or, if you prefer, you may call us at (406) 444-6900.


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