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  • Downloadable Forms
  • Most Requested Forms
  • Previous Year Forms
  • Amended Returns
  • Request Tax Related Records

Downloadable Forms by Type

Note: Due to the increase in fraudulent returns from identity theft, the department is thoroughly reviewing all returns to make sure that the returns we receive are valid before issuing refunds. This has slowed our process a little and we appreciate your patience if your refund takes a little longer to process this year.

 

If you file on paper, it can take up to 8 weeks to process your refund. Normally, if you file electronically, you will receive your refund much sooner.

Many of these returns are available to e-file with Taxpayer Access Point (TAP). View a list of all tax types available in TAP or visit Online Services for more information.

Individual Income Tax Forms including the 2EC for Elderly Credit can be filed using TAP.

You can now e-file the Power of Attorney form using Taxpayer Access Point (TAP). It's a quick and convenient way to submit your request.

Important Note for Software Developers: Please do not use downloadable forms for vendor software development.

A current version of Adobe Reader is needed to ensure compatibility with  PDF files on this site. You may update or download the Reader from http://get.adobe.com/reader/.

Note: You can now save most 2013 and 2014 forms with your data. These forms are marked with an asterisk (*). If you have difficulty viewing or saving these forms, simply right click on the form link, choose “Save target as” and download the form to your computer to enter and save data.


Appeals Forms

Appeals

AB-26*  - Request for Informal Review for Property Tax Purposes 
CTAB - Appeal Form Official Appeal to County Tax Appeal Board 
 
Appeals for all other tax types: (Office of Dispute Resolution)

APLS101F - Request for Informal Review
APLS102F - Notice of Referral to the Office of Dispute Resolution

Centrally Assessed/Industrial

Centrally Assessed and Industrial

CAB-1 - New or expanding industry classification application
CAB-2- Air or water pollution control equipment application
CAB-4- Value-added manufacturing machinery certification application
CAB-8- Request for informal review for centrally assessed companies
Railroad Car Reporting Forms- RCC-1, RCC-2, & RCC-3 with Instructions
Railroad Car Reporting Codes- For use with RCC-2 and RCC-3 Forms
RCC-4- Speed study
AB-26- Request for industrial formal review

APLS102F - Notice of Referral to the Office of Dispute Resolution

Cigarettes/Tobacco

Cigarette and Tobacco Products Taxes

Active Tobacco Product Licenses - as of 06/12/2015

 

Minimum Price List - Updated on June 19, 2015

C-MFG-1 - Manufacturer Cigarette Tax
CT-201 - Cigarette Tax Decals Order Form
CT-203 - Insignia Refund Application
CT-205 - Cigarette Tax Reconciliation Form
CT-206 - Cigarette Tax Exemption Certificate
CT-207 - Exempted Sales Refund Application
TP-101 - Tobacco Product Tax - Other Tobacco Products and Moist Snuff Tax Return
TP-103 - Tobacco Product Tax Credit for Returned Products

Consumer Council Fee

Consumer Counsel Fee

Available Online - File return through Taxpayer Access Point or TAP

CCT - Fee effective October 1, 2014 through September 30, 2015

CCT - Fee effective October 1, 2013 through September 30, 2014
CCT - Fee effective October 1, 2012 through September 30, 2013
CCT - Fee effective October 1, 2011 through September 30, 2012
CCT - Fee effective October 1, 2010 through September 20, 2011
CCT - Fee effective October 1, 2009 through September 20, 2010
CCT - Fee effective October 1, 2008 through September 30, 2009
CCT - Fee effective October 1, 2007 through September 30, 2008
CCT - Fee effective October 1, 2006 through September 20, 2007
CCT - Fee effective October 1, 2005 through September 20, 2006

Contractor Gross Receipts

Contractor Gross Receipts

CGR Guide - Business Tax Guide for Public Contractors Gross Receipts Tax
CGR1* - Contract Award Registration
CGR-2* - Gross Receipts Withholding Return
CGR-3* - Application for Refund of Property Taxes Paid

Corporate Income Tax

Corporate Income Tax

CIT Booklet (formerly CLT-4) - Corporate Income Tax Booklet: (2011 and later do not include forms) 2014 Booklet2013 Booklet, 2012 Booklet, 2011 Booklet, 2010 Booklet
CIT (formerly CLT-4) - Corporate Income Tax Return: 2014 Form,* 2013 Form,* 2012 Form, 2011 Form, 2010 Form
CT Payment Voucher - Corporate Income Tax Payment Form

Supplemental Forms and Instructions

AEPC - Alternative Energy Production Credit: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
AFCR - Alternative Fuel Credit: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form 
ATL* - Assumption of Montana Tax Liabilities 
BBSC - Biodiesel Blending and Storage Credit: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
CC - College Contribution Credit: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
CIT-UT (formerly CLT-4-UT) - Underpayment of Estimated Tax: 2014 Form*, 2013 Form*, 2012 Form, 2011 Form, 2010 Form
CR-T - Application for Tax Certificate
DCAC - Dependent Care Assistance Credits: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
ENRG-A - Geothermal System Credit: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
ESL* - Extension of Statute of Limitations (Please use this form to extend the 3-year statute of limitations.)
FPC - Film Production Credit: 2014 Form*, 2013 Form*, 2012 Form, 2011 Form, 2010 Form
FPC-AF - Film Production Credit Application Fee: 2014 Form*, 2013 Form, 2012 Form, 2011 Form, 2010 Form

FPC-PP - Film Production Credit - Submission of Costs - End of Principal Photography: 2014 Form*, 2013 Form*, 2012 Form, 2011 Form, 2010 Form
FPC-RD - Film Production Credit Residency Declaration: 2014 Form*, 2013 Form, 2012 Form, 2011 Form, 2010 Form
HI - Health Insurance for Uninsured Montanans Credit: 2014 Form*, 2013 Form*, 2012 Form, 2011 Form, 2010 Form
INA-CT - Affidavit of Corporate Inactivity
IUFC - Infrastructure User Fee Credit: 2014 Form*, 2013 Form*, 2012 Form, 2011 Form, 2010 Form
MHPE - Mobile Home Park Exclusion: 2014 Form*, 2013 Form*, 2012 Form, 2011 Form, 2010 Form
MINE-CERT - Application and Affidavit for Certification and Approval of Mineral and Coal Exploration Incentive Credits: 2014 Form*,  2013 Form*, 2012 Form, 2011 Form, 2010 Form
MINE-CRED - Mineral and Coal Exploration Incentive Credit: 2014 Form*, 2013 Form*, 2012 Form, 2011 Form, 2010 Form
NEXUS - Nexus Questionnaire
OSC - Oil Seed Crushing and Biodiesel/Biolubricant Production Facilities: 2014 Form*, 2013 Form*, 2012 Form, 2011 Form, 2010 Form
QEC - Qualified Endowment Credit: 2014 Form*, 2013 Form*, 2012 Form, 2011 Form, 2010 Form
RCYL - Recycling Credit/Deduction: 2014 Form*, 2013 Form*, 2012 Form, 2011 Form, 2010 Form
RDF-CT - Application to be considered a Research and Development Firm
RSCH - Increase Research and Development Activities Credit: 2011 Form, 2010 Form
TELC - Temporary Emergency Lodging Credit: 2014 Form*, 2013 Form*, 2012 Form, 2011 Form, 2010 Form
WE-ELECT - Water's Edge Election

Emergency 911 Service Fee

Emergency Telephone (911) Service Fee

911 - Current Year - For periods beginning on or after July 1, 2007
911 - Prior Year - For periods ending on or before June 30, 2007

Estate & Inheritance

Estate/Inheritance Tax

INH-4 - Application for Determination of Estate Tax

Estate and Trusts

Estate and Trusts (Fiduciary) Income Tax

Instruction Booklet

FID-3 Booklet - Estates and Trusts (Fiduciary) Income Tax Booklet (2011 and later do not include forms) - 2014 Booklet2013 Booklet2012 Booklet2011 Booklet2010 Booklet

Estates and Trusts (Fiduciary) Income Tax Forms

FID-3 - Estates and Trusts (Fiduciary) Income Tax Return: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
FID Payment Voucher - Estates and Trusts (Fiduciary) Income Tax Payment Form

Schedules

Schedule K-1 - Beneficiary's Share of Income (Loss), deductions and credits: 2014 Schedule*, 2013 Schedule*, 2012 Schedule2011 Schedule2010 Schedule

Supplemental Forms and Instructions

ESA-FID - Fiduciary Estimated Tax Annualization Worksheet
EST-I - Underpayment of Estimated Tax by Individuals and Fiduciaries: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
ESW-FID - Montana Fiduciary Estimated Income Tax Worksheet

EXT-FID - Extension Payment Worksheet: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
Worksheets I and II - Credit for Income Tax Liability Paid to Another State or Country - Full Year Resident Only and Part Year Resident Only: 2014 Form*, 2013 Form*, 2012 Form

eStop Business Licenses

eStop Business Licenses

Guide - eStop Business Licenses

Form MA - Master Application for eStop Licenses - January 2015
F-1 - Floor Plan Form
Form G-1 - Grocery Inventory
FIRELTR - Fire code requirements and information pertinent to fire and life safety requirements for drinking and dining establishments (A and B Occupancies)
Form MGR-1 - Management Agreement
Off-Premises Consumption Beer and Wine License Application - Off Premises Liquor License
Underground Storage Tanks - Montana Department of Environmental Quality - Notification for Underground Storage Tanks

Garnishment Formula

Garnishment Formula

Garnishment Formula - For Wage Levy

Hospital Utilization Fee

Hospital Utilization Fee

HUF - Fee effective January 1, 2013 through December 31, 2013
HUF - Fee effective January 1, 2012 through December 31, 2012
HUF - Fee effective January 1, 2011 through December 31, 2011
HUF - Fee effective January 1, 2010 through December 31, 2010
HUF - Fee effective January 1, 2009 through December 31, 2009
HUF - Fee effective January 1, 2008 through December 31, 2008

Individual Income Tax

Income Tax Rates

Tax Rates Form for Individual Income Tax Rates by year: 2014 Form, 2013 Form2012 Form2011 Form2010 Form

Instruction Booklets

2EZ Booklet - Montana Individual Income Tax Form Booklet - Short Form: (2011 and later do not include forms) 2014 Booklet2013 Booklet2012 Booklet2011 Booklet2010 Booklet
2M Booklet - Montana Individual Income Tax Form Booklet - Intermediate Form: (2011 and later do not include forms) 2014 Booklet2013 Booklet2012 Booklet2011 Booklet2010 Booklet
2 Booklet - Montana Individual Income Tax Form Booklet - Long Form: (2011 and later do not include forms) 2014 Booklet2013 Booklet2012 Booklet2011 Booklet2010 Booklet

Individual Income Tax Forms

2014 Form 2 with MCA and ARM Citations (informational only--use 2 Montana Individual Income Tax Return - Long Form listed below.)

IT Payment Voucher - Individual Income Tax Payment Voucher: (Use this form for estimated tax, extension, or amended return payments) 
2EC - Montana Elderly Homeowner/Renter Credit: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
2EZ Montana Individual Income Tax Return - Short Form: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
2M Montana Individual Income Tax Return - Intermediate Form: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
2 Montana Individual Income Tax Return - Long Form: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form

Schedules

2 SCH I - Montana Additions to Federal Adjusted Gross Income: 2014 Schedule*, 2013 Schedule*, 2012 Schedule2011 Schedule2010 Schedule
2 SCH II - Montana Subtractions to Federal Adjusted Gross Income: 2014 Schedule*, 2013 Schedule*, 2012 Schedule2011 Schedule2010 Schedule
2 SCH III - Montana Itemized Deductions: 2014 Schedule*, 2013 Schedule*, 2012 Schedule2011 Schedule2010 Schedule
2 SCH IV - Non-Resident/Part-Year Resident Tax: 2014 Schedule*, 2013 Schedule*, 2012 Schedule2011 Schedule2010 Schedule
2 SCH V - Montana Tax Credits: 2014 Schedule*, 2013 Schedule*, 2012 Schedule2011 Schedule2010 Schedule
2 SCH VI - Credit for Income Tax Liability Paid to Another State or County: 2014 Schedule*, 2013 Schedule*, 2012 Schedule2011 Schedule2010 Schedule
2 SCH VIII - Reporting of Special Transactions: 2014 Schedule*, 2013 Schedule*, 2012 Schedule2011 Schedule2010 Schedule

Worksheets

2M - Worksheets: 2014 Worksheets*, 2013 Worksheets*, 2012 Worksheets2011 Worksheets2010 Worksheets
2 Worksheet II - Tax Benefit Rule for Federal Income Tax Refund: 2014 Worksheets*, 2013 Worksheet*, 2012 Worksheet2011 Worksheet2010 Worksheet
2 Worksheet III - IV - Qualified Capital Gain Exclusion and Partial Pension and Annuity Income Exemption: 2014 Worksheet*, 2013 Worksheet*, 2012 Worksheet2011 Worksheet2010 Worksheet
2 Worksheet V - Standard Deduction: 2012 Worksheet, 2011 Worksheet, 2010 Worksheet

2 Worksheet V and IV - Standard Deduction, Qualified Mortgage Insurance Premiums Deduction and Itemized Deduction Limitation: 2014 Worksheet2013 Worksheet
2 Worksheet VI - Qualified Mortgage Insurance Premiums Deduction: 2012 Worksheet2011 Worksheet2010 Worksheet
2 Worksheet VIII - Taxable Social Security Benefits: 2014 Worksheet*, 2013 Worksheet*, 2012 Worksheet2011 Worksheet2010 Worksheet
2 Worksheet IX - Tax Benefit Rule for Recoveries of Itemized Deductions: 2014 Worksheet*, 2013 Worksheet*, 2012 Worksheet2011 Worksheet2010 Worksheet

Supplemental Forms and Instructions

MT-R* - Reciprocity Exemption from Withholding for North Dakota residents who work in Montana
2101 - W-2 Withholding Declaration: 2012 Form2011 Form
2441-M - Child and Dependent Care Expense Deduction:  2014 Form*, 2013 Form2012 Form2011 Form2010 Form
AEPC - Alternative Energy Production Credit: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
AFCR - Alternative Fuel Credit: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
AMD - Montana Individual Income Tax Amended Return Reconciliation
BBSC - Biodiesel Blending and Storage Credit: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
CC - College Contribution Credit: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
DCAC - Dependent Care Assistance Credits: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
DS-1 - Disability Income Exemption: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
ECC - Elderly Care Credit: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
ENRG-A - Geothermal System Credit: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
ENRG-B - Alternative Energy System Credit: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
ENRG-C - Energy Conservation Installation Credit: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
ESA - Estimated Tax Annualization Worksheet

EST-I - Underpayment of Estimated Tax by Individuals and Fiduciaries: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
ESW - Montana Individual Estimated Income Tax Worksheet

ETM - Enrolled Tribal Member: 2014 Form*, 2013 Form*
EXT - Extension Payment Worksheet: 2014 Form*,2013 Form*, 2012 Form2011 Form2010 Form
FPC - Film Production Credit: 2014 Form*, 2012 Form2011 Form2010 Form
FPC-AF - Film Production Credit Application Fee: 2014 Form*, 2012 Form2011 Form2010 Form
FPC-PP - Film Production Credit - Submission of Costs - End of Principal Photography: 2014 Form*, 2012 Form2011 Form2010 Form
FPC-RD - Film Production Credit Residency Declaration: 2014 Form*, 2012 Form2011 Form2010 Form
FRM - Farm and Ranch Risk Management Account: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
FTB - First Time Home Buyer Savings Account: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
HI - Health Insurance for Uninsured Montanans Credit: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form 
IND - Tribal Member Certification: 2012 Form2011 Form2010 Form
IUFC - Infrastructure User Fee Credit: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
MHPE - Mobile Home Park Exclusion:  2014 Form*,2013 Form*, 2012 Form2011 Form2010 Form
MINE-CRED - Mineral and Coal Exploration Incentive Credit:  2014 Form*,2013 Form*, 2012 Form2011 Form2010 Form 
MSA - Montana Medical Care Savings Account: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form 
NOL - Montana Net Operating Loss: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form 
NOL-Pre-99 - Net Operating Loss Worksheet: 2014 Form*, 2013 Form*, 2012 Form2011 Form
OSC - Oil Seed Crushing and Biodiesel/Biolubricant Production Facilities Credit: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
POA - Power of Attorney: 2013 Form
QEC - Qualified Endowment Credit: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form 
Single Life Expectancy Table
Two Life Expectancy Table
RCYL - Recycling Credit/Deduction: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form 
RSCH - Increase Research and Development Activities Credit: 2010 Form
TELC - Temporary Emergency Lodging Credit: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form
VT - Veterans Program Contribution/Deduction: 2014 Form*, 2013 Form*, 2012 Form2011 Form2010 Form

Intermediate Care

Intermediate Care Facility Utilization Fee

ICFUF - Intermediate Care Facility Utilization Fee

Lodging Facility

Lodging Facility Sales and Use Tax Forms

GenReg - Lodging Facility Sales and Use - Registration and Application for Permit
LFT - Lodging Facility Sales - Form and Instructions

 
Mineral Royalty Withholding

Mineral Royalty Withholding

MRW-Reg - Registration for Mineral Royalty Withholding
RW-1 - Mineral Royalty Withholding Tax Payment Form

RW-3 - *2014 Montana Annual Mineral Royalty Withholding Tax Reconciliation
RW-3 - *2013 Montana Annual Mineral Royalty Withholding Tax Reconciliation
RW-3 - 2012 Montana Annual Mineral Royalty Withholding Tax Reconciliation
RW-3 - 2011 Montana Annual Mineral Royalty Withholding Tax Reconciliation
RW-3 - 2010 Montana Annual Mineral Royalty Withholding Tax Reconciliation
RW-3 - 2009 Montana Annual Mineral Royalty Withholding Tax Reconciliation
RW-3 - 2008 Montana Annual Mineral Royalty Withholding Tax Reconciliation

Natural Resources

Natural Resources Taxes

BEN - 2015 Bentonite Production Tax Form

BEN - 2014 Bentonite Production Tax Form

BEN - 2013 Bentonite Production Tax Form 
BEN - 2012 Bentonite Production Tax Form 
BEN - 2011 Bentonite Production Tax Form 
BEN - 2010 and Prior - Bentonite Production Tax Form
CGP - Assessment of Gross Proceeds of Coal Mines
CGT - Cement and Gypsum Producers License Tax
CST - Coal Severance Tax
EEL - Electricity and Electrical Energy License Tax Report
MMG - Statement of Gross Proceeds of Metal Mines
MML - Metalliferous Mines License Tax
MMM - Micaceous Mineral Mines License Tax
MMN - Statement of Net Proceeds of Mines
MMN-2 - Talc Producers Only
MMN-3 - Vermiculite Producers Only
MMN-4 - Garnet Producers Only
MMN-5 - Limestone Producers Only
RIT-1 - Resource Indemnity Trust Tax - Industrial Mineral Producers
RIT-2 - Resource Indemnity Trust Tax - Garnet, Quicklime, Talc and Vermiculite Producers
RIT-3 - Resource Indemnity Trust Tax - Metal and Gem Producers
RIT-4 - Resource Indemnity Trust Tax - Coal Producers

Nexus

Nexus

Questionnaire - Nexus Questionnaire

Nursing Facility Fee

Nursing Facility Utilization Fee

NFBT - Fee effective July 1, 2006 to present

Pass Through Entities (Partnerships and S-Corporations)

CLT-4S Booklet - Small Business Corporation Tax Booklet (2011 and later do not include forms) - 2014 Booklet, 2013 Booklet2012 Booklet2011 Booklet2010 Booklet
PR-1 Booklet - Partnership Booklet (2011 and later do not include forms) - 2014 Booklet2013 Booklet2012 Booklet2011 Booklet2010 Booklet

Pass-through Entity Tax Forms (Partnership and S-Corporations):

CLT-4S - S-Corporation Information and Composite Tax Return - 2014 Form, 2013 Form2012 Form2011 Form2010 Form
DER-1 - Disregarded Entity Information Return - 2014 Form, 2013 Form2012 Form2011 Form2010 Form
PR-1 Partnership Information and Composite Tax Return - 2014 Form2013 Form2012 Form2011 Form2010 Form

DER Payment Voucher - Disregarded Entity Tax Payment Voucher - All Years
PR Payment Voucher - Partnership Tax Payment Voucher
SB Payment Voucher - Small Business Corporation Tax Payment Voucher

Schedules:

Schedule K-1 (for CLT-4S and PR-1) Partner's/Shareholder's Share of Income (Loss), Deductions, Credits, etc. - 2014 Form, 2013 Form2012 Form2011 Form2010 Form

Supplemental Forms and Instructions:

AEPC - Alternative Energy Production Credit - 2014 Form, 2013 Form2012 Form2011 Form2010 Form
AFCR - Alternative Fuel Credit - 2014 Form2013 Form2012 Form2011 Form2010 Form
BBSC - Biodiesel Blending and Storage Credit - 2014 Form2013 Form2012 Form2011 Form2010 Form
CC - College Contribution Credit - 2014 Form, 2013 Form2012 Form2011 Form2010 Form
CR-T - Application for Tax Certificate
DCAC - Dependent Care Assistance Credits -  2014 Form, 2013 Form2012 Form2011 Form2010 Form
FPC - Film Production Credit - 2014 Form, 2013 Form2012 Form2011 Form2010 Form
FPC-AF - Film Production Credit Application Fee 
FPC-PP - Film Production Credit - Submission of Costs - End of Principal Photography 
FPC-RD - Film Production Credit Residency Declaration
HI - Health Insurance for Uninsured Montanans Credit - 2014 Form, 2013 Form2012 Form2011 Form2010 Form
INA-CT* - Affidavit of Corporate Inactivity
IUFC - Infrastructure User Fee Credit - 2014 Form, 2013 Form2012 Form2011 Form2010 Form
MHPE - Mobile Home Park Exclusion - 2014 Form, 2013 Form2012 Form2011 Form2010 Form
MINE-CERT - Application and Affidavit for Certification and Approval of Mineral and Coal Exploration Incentive Credits - 2014 Form, 2013 Form2012 Form2011 Form2010 Form
MINE-CRED - Mineral and Coal Exploration Incentive Credit - 2014 Form, 2013 Form2012 Form2011 Form2010 Form
NEXUS* - Nexus Questionnaire
OSC - Oil Seed Crushing and Biodiesel/Biolubricant Production Facilities Credit - 2014 Form, 2013 Form2012 Form2011 Form2010 Form
PT-AGR - Pass-through Entity Owner Tax Agreement 
PT-STM - Second Tier Pass-through Entity Owner Statement

PWR - Partnership E-file Waiver Request New!
QEC - Qualified Endowment Credit - 2014 Form, 2013 Form2012 Form2011 Form2010 Form
Life Expectancy Table
RCYL - Recycling Credit/Deduction - 2014 Form, 2013 Form2012 Form2011 Form2010 Form
RSCH - Increase Research and Development Activities Credit - 2011 Form2010 Form
TELC - Temporary Emergency Lodging Credit - 2014 Form, 2013 Form2012 Form2011 Form2010 Form

 

 

Property Tax

Property Assessment Division's Forms


PERSONAL PROPERTY REPORTING FORMS

All-Inclusive - Tax Year 2015 All Inclusive Personal Property Reporting Form

LIVESTOCK REPORTING FORM

Livestock Reporting Form

General  FORMS

Form 488 (RTC) - Realty Transfer Certificate
AB-3 - Agricultural Classification of Lands Application
AB-3A - Agricultural Production Record
AB-3T - Forestland Classification Application
AB-8 - Separate Assessment of Undivided Interest in Mining Claim Property Application
AB-10 - Request for Townhome Classification
AB-13 - Nonproductive, Patented Mining Claim Status Application
AB-23 - Residential Appraisal of Property for Taxation Purposes Application
AB-25 - Natural Disaster Application
AB-26 - Request for Informal Assessment Review
AB-38 - Pre-1977 Mobile Home Ownership Change Request
AB-63 - Notice of Appeal Withdrawal

Exemption FORMS

AB-14 - Tax Incentive Assessment of Energy Generating Property Application - Tax Incentive Assessment of Energy Generating Property Application
AB-30P - Personal Property Tax Exemption Application - Personal Property Tax Exemption Application
AB-30R - Real Property Tax Exemption Application

AB-30T - Temporary Tribal Tax Exemption Application
AB-56A - Application for Tax Exemption and Reduction for the Remodeling, Reconstruction or Expansion of Existing Commercial Buildings or Structures
AB-74 - Gray Water System Application for Tax Abatement

PIRA - Purchase Incentive Rental Agreement Reporting form

PROPERTY TAX RELIEF FORMS

PPB-8 (PTAP) - Property Tax Assistance Application
PPB-8A (MDV) - Montana Disabled Veteran Property Tax Relief Application

INCOME AND EXPENSE REPORTING FORMS

AR - Apartment Rental Income and Expense Reporting Form
MW - Mini-Warehouse Income and Expense Reporting Form
MH - Mobile Home/RV Park Income and Expense Reporting Form
MO - Motel Income and Expense Reporting Form
MU - Multiuse Income and Expense Reporting Form
NH - Nursing Home Income and Expense Reporting Form
SF - Square Foot Rental (Office, Retail, Warehouse and Restaurant) Income and Expense Reporting Form


 

Public Service Commission

Public Service Commission Regulation Fee

PSR - Fee effective October 1, 2014 through September 30, 2015
PSR - Fee effective October 1, 2013 through September 30, 2014
PSR - Fee effective October 1, 2012 through September 30, 2013
PSR - Fee effective October 1, 2011 through September 30, 2012
PSR - Fee effective October 1, 2010 through September 30, 2011
PSR - Fee effective July 1, 2010 through September 30, 2010
PSR - Fee effective April 1, 2010 through June 30, 2010
PSR - Fee effective October 1, 2009 through March 31, 2010
PSR - Fee effective October 1, 2008 through September 30, 2009
PSR - Fee effective October 1, 2007 through September 30, 2008
PSR - Fee effective October 1, 2006 through September 30, 2007
PSR - Fee effective October 1, 2005 through June 30, 2006

Renewable Energy

Renewable Energy Credit Report

EREC - Renewable Energy Credit Report

Telecommunications

Retail Telecommunications Excise Tax

RTE - Retail Telecommunication Excise Tax

Telecommunication Service Exemption Certificate

TEC - Telecommunications Service Exemption Certificate (for purchases of telecommunication service for resale by another service provider)

Telecommunication Service Fee Return

TDD - Telecommunications Service Fee

Rental Vehicle Tax

Rental Vehicle Sales Tax

GenReg - Registration and Application for Permit
RVT - Sales and Use Tax Return and Instructions

Wholesale Energy

Wholesale Energy Transaction Tax

WET - Wholesale Energy Transaction Tax

Tax Certificates

Tax Certificates

Taxpayers can now use Taxpayer Access Point to electronically file their application for a tax certificate. 

CR-T - Application for Tax Certificate
ATL - Assumption of Montana Tax Liabilities

Tax-Exempt Entities

EXPT - Tax-Exempt Status Request Form

Unclaimed Property

For Claimants of Unclaimed Property

NAUPA Holder Request for Reimbursement - Form and instructions to submit to all NAUPA member unclaimed property programs
Decedents Family History - Claimant completes this form when decedents estate has been closed or was never created

For Holders of Unclaimed Property

UCH-1 - Report of property presumed unclaimed
UCH-1 Payment Voucher - Payment voucher for unclaimed property holder report (UCH-1)
UCH-1 Multiple Holder Payment Voucher - Multiple holder payment voucher for unclaimed property holder report (UCH-1)
UCM-1 - Report of property presumed unclaimed trust for unlocatable mineral owners
UCM-1 Payment Voucher - Payment Voucher for trust for unlocatable mineral owners (UCM-1)
UCM-1 Multiple Holder Payment Voucher - Multiple holder payment voucher for trust for unlocatable mineral owners (UCM-1)
UCH-2 - Report of property presumed unclaimed inventory listing sheet to report contents of safe deposit boxes

Wage Withholding

Employers' Tax Guide - Montana Employers' Tax Guide for Income Tax Withholding
Withholding Tax Tables - Effective for current tax year. Last revised on January 10, 2005
ETR - Electronic Tax Reporting Program for Withholding Tax, ACH Registration Form
GenReg - Registration and Application For Permit
MSR - Employee Certificate of Status Under the Military Spouses Residency Relief Act (Withholding exemption certificate)
MT-R* - Reciprocity Exemption from Withholding for North Dakota residents who work in Montana
MW-1 - Withholding Tax Payment Form - updated November, 2013

MW-3 Reconciliation* - 2014 Montana Annual Withholding Tax Reconciliation
MW-3 Reconciliation* - 2013 Montana Annual Withholding Tax Reconciliation
MW-3 Reconciliation - 2012 Montana Annual Withholding Tax Reconciliation
MW-3 Reconciliation - 2011 Montana Annual Withholding Tax Reconciliation
MW-3 Reconciliation - 2010 Montana Annual Withholding Tax Reconciliation
MW-3 Reconciliation - 2009 Montana Annual Withholding Tax Reconciliation


Most Requested Downloadable Forms


Most Requested Forms

Most Requested Downloadable Forms


Direct link to Taxpayer Access Point (TAP) where you can file MW-3 Reconciliation, Application for Tax Certificate, and POA forms electronically

Power of Attorney (POA) - Authorization to Disclose Tax Information

MW-3 Reconciliation* - 2014 MT Annual Withholding Tax Reconciliation

MW-3 Reconciliation* - 2013 MT Annual Withholding Tax Reconciliation

MW-3 Reconciliation - 2012 MT Annual Withholding Tax Reconciliation 

MW-3 Reconciliation - 2011 MT Annual Withholding Tax Reconciliation

Employers' Tax Guide - MT Employers' Tax Guide for Income Tax Withholding

2 Booklet - 2014 MT Individual Income Tax Return Booklet (Long Form)

Form 2* - 2014 MT Individual Income Tax Return 

488 (RTC)* - Realty Transfer Certificate

Form 2EZ* - 2014 MT Individual Income Tax Return (Short Form) 

CR-T - Application for Tax Certificate

2014 Tax Rates - Individual Income Tax Rates

2EZ Booklet - 2014 MT Individual Income Tax Return Booklet (Short Form)

IT Payment Voucher - MT Individual Income Tax Payment Voucher

MW-1 - Withholding Tax Payment Form


Previous Year Downloadable Forms


Corporate Income Tax Forms (C-Corporations)

2009 Forms

2009 Instruction Booklet:

CLT-4 - 2009 Corporation License Tax Booklet

2009 Montana Corporate License Tax Forms:

- CLT-4 - Corporation License Tax Return
- CLT-4-UT - Underpayment of 2009 Estimated Tax By Corporation
- Corporation License Tax Payment Form

2009 Montana Corporate Tax Supplemental Forms and Instructions:

- AEPC - Alternative Energy Production Credit
- AFCR - Alternative Fuel Credit
- BBSC - Biodiesel Blending and Storage Credit
- CC - College Contribution Credit
- DCAC - Dependent Care Assistance Credits
- ESL - Extension of Statute of Limitations
- ENRG-A - Geothermal System Credit
- FPC - Film Production Credit
- FPC-AF - Film Production Credit Application Fee
- FPC-PP - Film Production Credit - Submission of Costs - End of Principal Photography
- FPC-RD - Residency Declaration
- HI - Health Insurance for Uninsured Montanans Credit
- MHPE - Mobile Home Park Exclusion
- MINE-CERT - Application and Affidavit for Certification and Approval of Mineral and Coal Exploration Incentive Credits
- MINE-CRED - Mineral and Coal Exploration Incentive Credit
- OSC - Oil Seed Crushing and Biodiesel/Biolubricant Production Facilities Credit
- QEC - Qualified Endowment Credit
- RCYL - Recycling Credit/Deduction
- RDF-CT - Application to be Considered a Research and Development Firm
- RSCH - Increase Research and Development Activities Credit
- Schedule K - Combined - Apportionment Factors for Combined Filers
- TELC - Temporary Emergency Lodging Credit

2008 Forms

2008 Instruction Booklet:

CLT-4 - 2008 Corporation License Tax Booklet

2008 Montana Corporate License Tax Forms:

- CLT-4 - Corporation License Tax Return
- CLT-4-UT - Underpayment of 2008 Estimated Tax By Corporation
- Corporation License Tax Payment Form

2008 Montana Corporate Tax Supplemental Forms and Instructions:

- AEPC - Alternative Energy Production Credit
- AFCR - Alternative Fuel Credit
- BBSC - Biodiesel Blending and Storage Credit
- CC - College Contribution Credit
- DCAC - Dependent Care Assistance Credits
- ESL - Extension of Statute of Limitations
- ENRG-A - Geothermal System Credit
- FPC - Film Production Credit
- FPC-AF - Film Production Credit Application Fee
- FPC-PP - Film Production Credit - Submission of Costs - End of Principal Photography
- FPC-RD - Residency Declaration
- HI - Health Insurance for Uninsured Montanans Credit
- MINE-CERT - Application and Affidavit for Certification and Approval of Mineral and Coal Exploration Incentive Credits
- OSC - Oil Seed Crushing and Biodiesel/Biolubricant Production Facilities Credit
- QEC - Qualified Endowment Credit
- RCYL - Recycling Credit/Deduction
- RDF-CT - Application to be Considered a Research and Development Firm
- RSCH - Increase Research and Development Activities Credit
- Schedule K - Combined - Apportionment Factors for Combined Filers
- TELC - 2008 Temporary Emergency Lodging Credit

2007 Forms

- AEPC - Alternative Energy Production Credit
- AFCR - Alternative Fuel Credit
- BBSC - Biodiesel Blending and Storage Credit
- CC - College Contribution Credit
- CLT-4 - Corporation License Tax Booklet
- CLT-4-UT - Underpayment of 2007 Estimated Tax By Corporation
- Corporate License Tax Payment Form
- DCAC - Dependent Care Assistance Credits
- ENRG-A - Geothermal System Credit
- ESL - Extension of Statute of Limitations
- FPC - Film Production Credit
- FPC-AF - Film Production Credit Application Fee
- FPC-RD - Residency Declaration
- FPC-PP - Film Production Credit
- HI - Health Insurance for Uninsured Montanans Credit
- K-COMB - Schedule K-COMB
- MINE-CERT - Application and Affidavit for Certification and Approval of Mineral and Coal Exploration Incentive Credits
- OSC - Oil Seed Crushing and Biodiesel/Biolubricant Production Facilities Credit
- QEC - Qualified Endowment Credit
- RCYL - Recycling Credit/Deduction
- RDF-CT - Application to be Considered a Research and Development Firm
- RSCH - Increase Research and Development Activities Credit
- WE - Waters Edge Schedule

2006 Forms

- AEPC - Alternative Energy Production Credit
- AFCR - Alternative Fuel Credit
- BBSC -Biodiesel Blending and Storage Tank Credit
- CC - College Contribution Credit
- CLT-4 - Corporation License Tax Booklet
- CLT-4-UT - Underpayment of Estimated Tax By Corporations
- CT - Corporate License Tax Payment Form
- DCAC - Dependent Care Assistance Credits
- FPC - Film Production Credit
- HI - Health Insurance For Uninsured Montanans Credit
- K-COMB - Schedule K-COMB
- MINE-CERT - Application and Affidavit for Certification and Approval of Mineral Exploration Incentive Credits
- OSC - Oil Seed Crushing Facility Credit
- QEC - Qualified Endowment Credit
- RCYL- Recycling Credit/Deduction
- RDF-CT - Application to be Considered a Research and Development Firm
- RSCH - Credit for Increasing Research and Development Activities
- WE-Schedule - Water's Edge Schedule

2005 Forms

- 2005 Corporation License Tax Booklet
- 2005 Corporation License Tax Payment Form
- AEPC - Alternative Energy Production Credit
- AFCR - Alternative Fuel Credit
- BBSC -Biodiesel Blending and Storage Tank Credit
- CLT-4 - Corporation License Tax Return
- CLT-4-UT - Underpayment of Estimated Tax By Corporations
- DCAC - Dependant Care Assistance Credits
- FPC - Film Production Credit
- HI - Health Insurance For Uninsured Montanans Credit
- MINE-CERT - Application and Affidavit for Certification and Approval of Mineral Exploration Incentive Credits
- OSC - Oil Seed Crushing Facility Credit
- RCYL - Recycling Credit/Deduction
- RDF-CT - Application to be Considered a Research and Development Firm
- RSCH - Credit for Increasing Research and Development Activities
- QEC - Qualified Endowment Credit
- WE - Water's Edge Schedule

2004 Forms

- AEPC - Alternative Energy Production Credit
- CC - College Contribution Credit
- CLT-4 Booklet - Montana Corporation License Tax Booklet with forms
- Schedules K and C - Apportionment Factors for Multistate Taxpayers and Credits
- CLT-4-UT - Underpayment of Estimated Tax By Corporations
- CT Coupon - Corporation License Tax Payment Form
- DCAC - Dependent Care Assistance Credit
- HI - Health Insurance For Uninsured Montanans Credit
- MINE-CERT- Application and Affidavit for Certification and Approval of Mineral Exploration Incentive Credits
- RCYL - Recycling Credit/Deduction
- RDF-CT - Application to be Considered a Research and Development Firm
- RSCH - Credit for Increasing Research and Development Activities
- QEC - Qualified Endowment Credit
- Schedule-M - Affiliated Entities
- WE - Water's Edge Schedule

2003 Forms

2003 Package X - Contains six parts which include Individual Income Tax, Pass Through Entity, and Corporation License Tax forms and instructions:

- Part 1
- Part 2
- Part 3
- Part 4
- Part 5
- Part 6

- AEPC - Alternative Energy Production Credit
- CC - College Contribution Credit
- CLT-4 Booklet - Montana Corporation License Tax Booklet
- CLT-4-UT - Underpayment of Estimated Tax By Corporations
- CLT-4X has been eliminated. To amend a return for 2003, fill out a CLT-4 for 2003 and write "AMENDED" across the top of the form. Attach a statement with the reason for amending. A sample statement is provided here for your use, or you can use a similar statement.
- DCAC - Dependent Care Assistance Credit
- HI - Disability Insurance For Uninsured Montanans Credit
- MINE-CERT - Application and Affidavit for Certification and Approval of Mineral Exploration Incentive Credits
- RCYL - Recycling Credit/Deduction
- RDF-CT - Application to be Considered a Research and Development Firm
- RSCH - Credit for Increasing Research and Development Activities
- QEC - Qualified Endowment Credit
- QEC-One Life - Life Expectancy Table Based on 90 CM
- QEC-Two Lives - Life Expectancy Table Based on 90 CM

2002 Forms

- AEPC - Alternative Energy Production Credit
- CC-CT - College Contribution Credit
- CLT-4 - 2002 Corporation License Tax Return
- CLT-4 Booklet - Montana Corporation License Tax Booklet
- CLT-4-UT - Underpayment of Estimated Tax By Corporations
- CLT-4X has been eliminated. To amend a return for 2002, fill out a CLT-4 for 2002 and write "AMENDED" across the top of the form. Attach a statement with the reason for amending. A sample statement is provided here for your use, or you can use a similar statement.
- DCAC - Dependent Care Assistance Credit
- HI - Disability Insurance For Uninsured Montanans Credit
- MINE-CERT - Application and Affidavit for Certification and Approval of Mineral Exploration Incentive Credits
- Package X Part IV - Corporation License Tax Booklet
- QEC - Qualified Endowment Credit
- RCYL-CT - Recycling Credit/Deduction
- RDF-CT - Application to be Considered a Research and Development Firm
- RSCH - Credit for Increasing Research and Development Activities

Estates and Trusts (Fiduciary) Income Tax Forms

 
2009 Forms

2009 Estate and Trusts

- 2009 Fiduciary Booklet - Income Tax Booklet For Estates or Trusts
- FID-3 - Income Tax Return for Estates and Trusts
- Self-calculating form
- Schedule K-1 for FID-3
- Fiduciary (Estate or Trust) Tax Payment Form

2009 Montana Estate and Trusts (Fiduciary) Supplemental Forms and Instructions

- EST-I - Underpayment of Estimated Tax by Individuals and Fiduciaries
- ESW-FID - 2010 Montana Fidicuary Estimated Income Tax Worksheet
- EXT-FID - Extension Payment Worksheet
- Revisions - 2009 Montana Income Tax Return for Estates and Trusts

Individual Income Tax Forms

2009 Forms

2009 Individual Income Tax

- Individual Income Tax Payment Form - Use this form for current year, estimated tax, extension, or amended return payments.
- 2009 Individual Income Tax Rates

2009 Instruction Booklets

- 2009 Montana Individual Income Tax Form 2EZ Booklet (short form)
- 2009 Montana Individual Income Tax Form 2M Booklet (intermediate form) - Revised 2-17-10
- 2009 Montana Individual Income Tax Form 2 Booklet (long form) - Revised 2-17-10

2009 Montana Individual Income Tax Forms

- 2EC - Montana Elderly Homeowner/Renter Credit
- 2EZ - Montana Individual Income Tax Return - short form
- 2M - Montana Individual Income Tax Return - Intermediate
- 2M - Worksheets
- 2 - Montana Individual Income Tax Return - Long Form

2 Schedules 1-8

- Schedule I - Montana Additions to Federal Adjusted Gross Income
- Schedule II - Montana Subtractions to Federal Adjusted Gross Income
- Schedule III - Montana Itemized Deductions
- Schedule IV - Nonresident/Part-year Resident Tax
- Schedule V - Montana Tax Credits
- Schedule VI and VII - Credit for Income Tax Liability Paid to Another
- State or Country
- Schedule VIII - Reporting of Special Transactions

2 Worksheets

- Worksheet II - Tax Benefit Rule for Federal Income Tax Refund
- Worksheet III and IV - Qualified Capital Gain Exclusion and Partial Pension and Annuity Income Exclusion
- Worksheet V, VI-A, VI-B - Standard Deduction, Itemized Deduction Worksheet, and Qualified Mortgage Insurance Premium Deduction Worksheet
- Worksheet VI-C, VII - New Vehicle Taxes and Fees Deduction, Calculation of Interest on Underpayment of Estimated Taxes
- Worksheet VIII - Taxable Social Security Benefits
- Worksheet IX - Tax Benefit Rule for Recoveries of Itemized Deductions

2009 Montana Individual Income Tax Supplemental Forms and Instructions

- 2101 - W-2 Withholding Declaration
- 2441-M - Child and Dependent Care Expense Deduction
- AEPC - Alternative Energy Production Credit
- AFCR - Alternative Fuel Credit
- AMD - Montana Individual Income Tax Amended Return Reconciliation
- BBSC - Biodiesel Blending and Storage Credit
- CC - College Contribution Credit
- DCAC - Dependent Care Assistance Credits
- DS-1 - Disability Income Exemption
- ECC - Elderly Care Credit
- ENRG-A - Geothermal System Credit
- ENRG-B - Alternative Energy System Credit
- ENRG-C - Energy Conservation Installation Credit
- ESA - 2010 Annualization Worksheet
- ESL - Extension of Statute of Limitations
- EST-I - Underpayment of Estimated Tax by Individuals and Fiduciaries
- ESW - 2010 Montana Individual Estimated Income Tax Worksheet
- ESW-FID - 2010 Montana Fidicuary Estimated Income Tax Worksheet
- EXT-09 - Extension Payment Worksheet
- EXT-FID - Extension Payment Worksheet
- FPC - Film Production Credit
- FRM - Farm and Ranch Risk Management Account
- FTB - First Time Home Buyer Savings Account
- FTB-P - First Time Home Buyers Savings Account - Penalty Calculation
- HI - Health Insurance for Uninsured Montanans Credit
- IND - Tribal Member Certification
- IUFC - Infrastructure Users Fee Credit
- MHPE - Mobile Home Park Exclusion
- MSA - Montana Medical Care Savings Account
- MSA-P - Medical Care Savings Account - Penalty Calculation
- NOL - Montana Net Operating Loss Updated April 15, 2010
- NOL-Pre-99 - Net Operating Loss Worksheet
- OSC - Oil Seed Crushing and Biodiesel/Biolubricant Production Facilities Credit
- QEC - Qualified Endowment Credit
- RCYL - Recycling Credit/Deduction
- RSCH - Increase Research and Development Activities Credit
- Schedule K-1 for FID-3
- TELC - Temporary Emergency Lodging Credit
- VT - Veterans’ Program Contribution and Deduction

2008 Forms

2008 Instruction Booklets:

2008 Montana Individual Income Tax Form 2EZ Booklet (short form)
2008 Montana Individual Income Tax Form 2M Booklet (intermediate form)
2008 Montana Individual Income Tax Form 2 Booklet (long form)
2008 Fiduciary Booklet - Income Tax Booklet For Estates or Trusts

2008 Montana Individual Income Tax Forms:

Income Tax Payment Form
2EC - Montana Elderly Homeowner/Renter Credit
2EZ - Montana Individual Income Tax Return - short form
2M - Montana Individual Income Tax Return - intermediate
Please note: Schedule II instructions revised 3/09: Corrections to the instructions for line 30 were made on 03/20/09. Details
2M - Worksheets
Itemized Deduction Worksheet (VI) was significantly revised 1/20/09 Details
Qualified Mortgage Insurance Premiums Worksheet was revised 1/20/09 Details
2 - Montana Individual Income Tax Return - long Form

2 Schedules 1-8:

Schedule I - Montana Additions to Federal Adjusted Gross Income
Schedule II- Montana Subtractions to Federal Adjusted Gross Income
Please note: Schedule II instructions revised 3/09: Corrections to the instructions for Schedule II, line 12 were made on 03/20/09. Details
Schedule III - Montana Itemized Deductions
Schedule IV- Nonresident/Part-year Resident Tax
Schedule V - Montana Tax Credits
Schedule VI and VII - Credit for Income Tax Liability Paid to Another State or Country
Schedule VIII - Reporting of Special Transactions

2 Worksheets:

Worksheet II - Tax Benefit Rule for federal Income Tax Refund
Worksheet III and IV - Qualified Capital Gain Exclusion and Partial Pension and Annuity Income Exclusion
Worksheet V, VI, and QMIP - Standard Deduction, Itemized Deduction Worksheet, and Qualified Mortgage Insurance Premium Deduction Worksheet
Itemized Deduction Worksheet (VI) was significantly revised 1/20/09 Details
Qualified Mortgage Insurance Premiums Worksheet was revised 1/20/09 Details
Worksheet VII - Calculation of Interest on Underpayment of Estimated Taxes
Worksheet VIII - Taxable Social Security Benefits
Worksheet IX - Tax Benefit Rule for Recoveries of Itemized Deductions

2008 Montana Individual Income Tax Supplemental Forms and Instructions:

2101 - W-2 Withholding Declaration
2441-M - Child and Dependent Care Expense Deduction
AEPC - Alternative Energy Production Credit
AFCR - Alternative Fuel Credit
AMD - Montana Individual Income Tax Amended Return Reconciliation
BBSC - Biodiesel Blending and Storage Credit
CC - College Contribution Credit
DCAC - Dependent Care Assistance Credits
DS-1 - Disability Income Exemption
ECC - Elderly Care Credit
ENRG-A - Geothermal System Credit
ENRG-B - Alternative Energy System Credit
ENRG-C - Energy Conservation Installation Credit
ESA - 2008 Annualization Worksheet
ESL - Extension of Statute of Limitations
EST-I - Underpayment of Estimated Tax by Individuals and Fiduciaries
ESW - 2009 Montana Individual Estimated Income Tax Worksheet
ESW-FID - 2009 Montana Fiduciary Estimated Income Tax Worksheet
EXT-08 - Extension Payment Worksheet
FID-3 - Montana Income Tax Return for Estates and Trusts
Fiduciary (Estate or Trust) Tax Payment Form
FPC - Film Production Credit
FPC-AF - Film Production Credit Application Fee
FPC-RD - Residency Declaration
FPC-PP - Film Production Credit - Submission of Costs—End of Principal Photography
FRM - Farm and Ranch Risk Management Account
FTB - First Time Home Buyer Savings Account
FTB-P - First Time Home Buyers Savings Account - Penalty Calculation
HI - Health Insurance for Uninsured Montanans Credit
IND - Indian Certification
MSA - Montana Medical Care Savings Account
MSA-P - Medical Care Savings Account - Penalty Calculation
NOL - Montana Net Operating Loss
NOL-Pre-99 - Net Operating Loss Worksheet
OSC - Oil Seed Crushing and Biodiesel/Biolubricant Production Facilities Credit
QEC - Qualified Endowment Credit
RCYL - Recycling Credit/Deduction
RSCH - Increase Research and Development Activities Credit
TELC - 2008 Temporary Emergency Lodging Credit
VT - Veterans’ Program Contribution and Deduction

2007 Forms

2007 Booklets:

2007 Montana Individual Income Tax Form 2EZ Booklet (short form)
2007 Montana Individual Income Tax Form 2M Booklet (intermediate form)
2007 Montana Individual Income Tax Form 2 Booklet (long form)
2007 Fiduciary Booklet - Income Tax Booklet For Estates or Trusts
2007 Individual Income Tax Rates

2007 Forms:

2EC - Montana Elderly Homeowner/Renter Credit
2EZ - Montana Individual Income Tax Return - short form
2M - Montana Individual Income Tax Return - intermediate
2 - Montana Individual Income Tax Return - long form

2 - Schedules 1 through 8:

Schedule I - Montana Additions to Federal Adjusted Gross Income
Schedule II - Montana Subtractions from Federal Adjusted Gross Income
Schedule III - Montana Itemized Deductions - Please note: Taxpayers may deduct BOTH the federal income tax deductions and the general state and local sales tax, if applicable.
Schedule IV - Non-resident/Part-year Resident Tax
Schedule V - Montana Tax Credits
Schedule VI - Full-year resident only. Credit for an Income Tax Liability Paid to Another State or Country
Schedule VII - Part-year resident only. Credit for an Income Tax Liability Paid to Another State or Country
Schedule VIII - Reporting of Special Transactions

2 Worksheets:

Worksheet I - IRA Deduction: No longer applicable after tax year 2006
Worksheet II - self-calculating form - Tax Benefit Rule for Federal Income Tax Refund
Worksheet III - self-calculating form - Qualified Capital Gain Exclusion
Worksheet IV - self-calculating form - Partial Pension and Annuity Income Exemption
Worksheet V - self-calculating form - Standard Deduction
Worksheet VI - self-calculating form - Itemized Deduction
Worksheet VII - self-calculating form - Calculation of Interest on Underpayment of Estimated Taxes - Short Method
Worksheet VIII - self-calculating form - Taxable Social Security Benefits for Form 2
Worksheet IX - fill-in form - Tax Benefit Rule for Recoveries of Itemized Deductions

2101 - W-2 Withholding Declaration
2441-M - Child and Dependent Care Expense Deduction
PTC - Montana Homeowner Income Tax Credit for Property Taxes
AEPC - Alternative Energy Production Credit
AFCR - Alternative Fuel Credit
AMD - Montana Individual Income Tax Amended Return Reconciliation
BBSC - Biodiesel Blending and Storage Credit
CC - College Contribution Credit
DCAC - Dependent Care Assistance Credits
DS-1 - Disability Income Exemption
ECC - Elderly Care Credit
ENRG-A - Geothermal System Credit
ENRG-B - Alternative Energy System Credit
ENRG-C - Energy Conservation Installation Credit
EST-I - Underpayment of Estimated Tax by Individuals and Fiduciaries
ESW - 2008 Montana Individual Estimated Income Tax Worksheet
EXT-07 - Extension Payment Worksheet
FID-3 - Montana Income Tax Return for Estates and Trusts
Fiduciary (Estate or Trust) Tax Payment Form
FPC - Film Production Credit
FPC-AF - Film Production Credit Application Fee
FPC-RD - Residency Declaration
FPC-PP - Film Production Credit
FRM - Farm and Ranch Risk Management Account
FTB - First Time Home Buyer Savings Account
HI - Health Insurance for Uninsured Montanans Credit
Income Tax Payment Form
IND - Indian Certification
MSA - Montana Medical Care Savings Account
MSA-P - Medical Care Savings Account - Penalty Calculation
NOL - Montana Net Operating Loss
NOL-Pre-99 - Net Operating Loss Worksheet
OSC - Oil Seed Crushing and Biodiesel/Biolubricant Production Facilities Credit
PTC - Montana Homeowner Income Tax Credit for Property Taxes
QEC - Qualified Endowment Credit
RCYL - Recycling Credit/Deduction
RSCH - Increase Research and Development Activities Credit
VT - Veterans’ Program Contribution and Deduction

2006 Forms

2006 Montana Individual Income Tax Forms and Instructions:

Please note: Worksheet II was significantly revised 2/07: Corrections to Worksheet I, line 6 were made on 02/6/07.
Please note: Worksheet VI was revised 3/07: Corrections to Worksheet VI, lines 6 & 7 were made on 03/16/07.
2006 Individual Income Tax Rates
2006 Fiduciary Tax BookletFID-3 Form Only
Form 2EZ - 2006 Montana Individual Income Tax Return (Short Form)
Form 2 - 2006 Montana Individual Income Tax Return (Long Form)
Form 2EC - 2006 Montana Elderly Homeowner/Renter Credit
Form 2M - 2006 Montana Individual Income Tax Return

Form 2 - Schedules 1 through 8:

Schedule 1 - Montana Additions to Federal Adjusted Gross Income
Schedule 2 - Montana Subtractions from Federal Adjusted Gross Income
Schedule 3 - Montana Itemized Deductions
Schedule 4 - Non-resident/Part-year Resident Tax
Schedule 5 - Montana Tax Credits
Schedule 6 - Full-year resident only. Credit for an Income Tax Liability Paid to Another State or Country
Schedule 7 - Part-year resident only. Credit for an Income Tax Liability Paid to Another State or Country 

2101 - W-2 Withholding Declaration
2441-M - Child and Dependant Care Expense Deduction
AEPC - Alternative Energy Production Credit
AFCR - Alternative Fuel Credit
AMD - Amended Return Reconciliation
BBSC -Biodiesel Blending and Storage Tank Credit 
CC - College Contribution Credit
DCAC - Dependant Care Assistance Credits
DS-1 - Disability Income Exemptions
ECC - Elderly Care Credit
ENRG-A - Geothermal System Credit
ENRG-B - Alternative Energy System Credit
ENRG-C - Energy Conservation Installations Credit
ESA - 2006 Annualization Worksheet
EST-I - Underpayment of Estimated Tax by Individuals and Fiduciaries
ESW - 2006 Montana Individual Estimated Income Tax Worksheet
EXT - Extension and Payment Form
FID - Estates and Trusts Payment Form
FPC - Film Production Credit
FPC-PP - Film Production Credit-Submission of Costs-End of Principal Photography
FPC-RD - Residency Declaration
FRM - Farm and Ranch Risk Management Account
FTB - First-Time Home Buyer Savings Account
FTB-P - First-Time Home Buyer Savings Account - Penalty Calculation
HI - Health Insurance For Uninsured Montanans Credit
IND - Indian Certification
IT - Payment Form for Individual Income Tax
MSA - Medical Care Savings Account
MSA-P - Medical Care Savings Account - Penalty Calculation
NOL - Net Operating Loss Form and Instructions
NOL-Pre-99 - Net Operating Loss Worksheet
OSC - Oil Seed Crushing Facility Credit
QEC - Qualified Endowment Credit
RCYL - Recycling Credit/Deduction
RSCH - Credit for Increasing Research and Development Activities
VT - Veteran's Program Contribution and Deduction 

Worksheet I - IRA Deduction - Self Calculation Form
Worksheet II - Revised 2/07 - Tax Benefit Rule for Federal Income Tax Refund - Self Calculation Form
Worksheet III and IV - Qualified Capital Gain Exclusion and Worksheet 4 - Partial Pension and Annuity Income Exemption - Self Calculation Form
Worksheet V - Standard Deduction and Worksheet VI - Revised 3/07- Itemized Deduction Worksheet - Self Calculation Form
Worksheet VII - Calculation of Interest on Underpayment of Estimated Taxes - Short method - Self Calculation Form
Worksheet VIII - Social Security Benefits - Self Calculation Form
Worksheet IX - Tax Benefit Rule for Recoveries of Itemized Deductions - Fill-in form

2005 Forms

2005 Fiduciary Tax Booklet
2005 Individual Income Tax Rates
2005 Individual Income Tax Booklet - Note: Correction to Schedule VII, line 1 and 3, 11-27-05 and Correction to the instructions of the 2EC, 12-27-2005
2005 Individual Income Tax Payment Form
2 - 2005 Individual Income Tax Return 

2A Schedules 1 through 8:

Schedule 1 - Montana Additions to Federal Adjusted Gross Income
Schedule 2 - Montana Subtractions from Federal Adjusted Gross Income
Schedule 3 - Montana Itemized Deductions
Schedule 4 - Non-resident/Part-year Resident Tax
Schedule 5 - Montana Tax Credits
Schedule 6 - Full-year resident only. Credit for an Income Tax Liability Paid to Another State or Country.
Schedule 7 - Part-year resident only. Credit for an Income Tax Liability Paid to Another State or Country.
Schedule 8 - Reporting of Special Transactions

2 S Short Form - 2005 Individual Income Tax Return - Short Form
2EC - Elderly Homeowner/Renter Credit 
2101 - W-2 Withholding Declaration
2441-M - Child and Dependant Care Expense Deduction
AEPC - Alternative Energy Production Credit
AFCR - Alternative Fuel Credit
AMD - Amended Return Reconciliation
BBSC -Biodiesel Blending and Storage Tank Credit
CC - College Contribution Credit
DCAC - Dependant Care Assistance Credits
DS-1 - Disability Income Exemptions
ECC - Elderly Care Credit
ENRG-A - Geothermal System Credit
ENRG-B - Alternative Energy System Credit
ENRG-C - Energy Conservation Installations Credit
ESA - 2006 Annualization Worksheet
EST-I - Underpayment of Estimated Tax by Individuals and Fiduciaries
ESW- 2006 Montana Individual Estimated Income Tax Worksheet
EXT - Extension and Payment Form
FPC - Film Production Credit
FID - Fiduciary Payment Form
FRM - Farm and Ranch Risk Management Account
FTB - First-Time Home Buyer Savings Account
FTB-P - First-Time Home Buyer Savings Account - Penalty Calculation
HI - Health Insurance For Uninsured Montanans Credit
IND - Indian Certification
MSA - Medical Care Savings Account
MSA-P - Medical Care Savings Account - Penalty Calculation
NOL - Net Operating Loss Form and Instructions
NOL-Pre-99 - Net Operating Loss Worksheet
OSC - Oil Seed Crushing Facility Credit
QEC - Qualified Endowment Credit
RCYL - Recycling Credit/Deduction
RSCH - Credit for Increasing Research and Development Activities
VT - Veteran's Program Contribution and Deduction
 
Worksheet 2 - Tax Benefit Rule for Federal Income Tax Refund
Worksheet 3 - Qualified Capital Gain Exclusion and Worksheet 4 - Partial Pension and Annuity Income Exemption
Worksheet 5 - Standard Deduction and Worksheet 6 - Itemized Deduction Worksheet 
Worksheet 7 - Calculation of Interest on Underpayment of Estimated Taxes - Short method 
Worksheet 8 -Social Security Benefits
Worksheet 9 - Tax Benefit Rule for Recoveries of Itemized Deductions

2004 Forms

2004 Individual Income Tax Rates
2004 Long Booklet - 2004 Individual Income Tax Booklet
2 - 2004 Individual Income Tax Return 
2A (page 1)
2A (page 2) (Schedule III and IV) 
2A (page 3) (Schedule V and VI) 
2EC - Elderly Homeowner/Renter Credit 
2S Short Form - 2004 Individual Income Tax Return - Short Form

2101 - W-2 Withholding Declaration
2441-M - Child and Dependent Care Expense Deduction
AEPC - Alternative Energy Production Credit
AFCR - Alternative Fuel Credit
AMD - Amended Return Reconciliation
CC - College Contribution Credit
DCAC - Dependent Care Assistance Credit
DS-1 - Disability Income Exclusion Calculation
ECC - Elderly Care Credit
ENRG-B - Alternative Energy Systems Credit
ENRG-C - Energy Conservation Installations Credit
ESA - Annualization Worksheet
EST-I - Underpayment of Estimated Tax by Individuals and Fiduciaries
ESW - 2005 Montana Individual Estimated Income Tax Worksheet
EXT - Extension Payment Worksheet
FID - Fiduciary Payment Form
FID-3 - Montana Income Tax Return for Estates and Trusts
FRM - Farm and Ranch Risk Management Account
FTB - First-Time Home Buyer Savings Account
FTB-P - First-Time Home Buyer Savings Account - Penalty Calculation
HI - Health Insurance for Uninsured Montanans Credit
IND - Indian Certification
MSA - Medical Care Savings Account
MSA-P - Medical Care Savings Account - Penalty Calculation
NOL - Net Operating Loss Form
NOL - Net Operating Loss Instructions
NOL-Pre-99 - Net Operating Loss Form from 1998 and Prior Years
Individual Income Tax Payment Form
QEC - Qualified Endowment Credit
RCYL - Recycling Credit/Deduction
RSCH - Credit for Increasing Research and Development Activities
VT - Veteran's Program Contribution and Deduction

2004 Individual Income Tax Worksheets 1, 2 & 3 
2004 Individual Income Tax Worksheets 4 & 5
2004 Individual Income Tax Worksheets 6 & 7 
2004 Individual Income Tax Worksheets 8

2003 Forms

2 - 2003 Individual Income Tax Return 
2A (page 1) 
2A (page 2) 
2A (page 3) 
2EC - Elderly Homeowner/Renter Credit 
2S (Short Form) - 2003 Individual Income Tax Return - Short Form 
2101 - W-2 Withholding Declaration 
2441-M - Child and Dependent Care Expense Deduction 
AEPC - Alternative Energy Production Credit 
AFCR - Alternative Fuel Credit 
AMD - Amended Return Reconciliation 
CC - College Contribution Credit 
DCAC - Dependent Care Assistance Credit 
DER-1 - Montana Disregarded Entity Information Return 
DS-1 - Disability Income Exclusion Calculation 
ECC - Elderly Care Credit 
ENRG-B - Alternative Energy Systems Credit 
ENRG-C - Energy Conservation Installations Credit 
ESA (page 1) - Annualization Worksheet 
ESA (page 2) - Annualization Worksheet 
EST-P - Underpayment of Estimated Tax by Individuals and Fiduciaries 
ESW - 2004 Montana Individual Estimated Income Tax Worksheet 
FID-3 - Fiduciary Income Tax Return 
FID-3 (Instructions) - Montana Fiduciary Tax Instructions 
FRM - Farm and Ranch Risk Management Account 
FTB - First-Time Home Buyer Savings Account 
FTB-P - First-Time Home Buyer Savings Account - Penalty Calculation 
HI - Health Insurance for Uninsured Montanans Credit 
IND - Indian Certification 
MSA - Medical Care Savings Account 
MSA-P - Medical Care Savings Account - Penalty Calculation 
NOL - Net Operating Loss Worksheet for 1998 and prior years 
NOL-99 - Net Operating Loss Worksheet 
QEC - Qualified Endowment Credit 
QEC-One Life - Life Expectancy Table Based on 90 CM 
QEC-Two Lives - Life Expectancy Table Based on 90 CM 
RCYL - Recycling Credit/Deduction 
RIC - Recapture of Investment Credit 
RSCH - Credit for Increasing Research and Development Activities 

W - 2003 Individual Income Tax Worksheets 1, 2 & 3 
W - 2003 Individual Income Tax Worksheets 4 & 5 
W - 2003 Individual Income Tax Worksheets 6 & 7 
W - 2003 Individual Income Tax Worksheet 8

2002 Forms

2002 Long Booklet - 2002 Individual Income Tax Booklet
2002 Package X Part I - Individual Income Tax Booklet Forms and Instructions
2002 Package X Part II - Miscellaneous Income Tax Forms and Credits

2 - 2002 Individual Income Tax Return
2A (page 1)
2A (page 2)
2A (page 3)
2EC - Elderly Homeowner/Renter Credit
2S (Short Form) - Individual Income Tax Return - Short Form
2101 - W-2 Withholding Declaration
2441-M - Child and Dependent Care Expense Deduction
AEPC - Alternative Energy Production Credit
AFCR - Alternative Fuel Credit
AMD - Amended Return Reconciliation
CC - College Contribution Credit
DCAC - Dependent Care Assistance Credit
DS-1 - Disability Income Exclusion Calculation
ECC - Elderly Care Credit
ENRG-B - Alternative Energy Systems Credit
ENRG-C - Energy Conservation Installations Credit
ESA (page 1) - Annualization Worksheet
ESA (page 2) - Standard Deduction Worksheet
EST-P - Underpayment of Estimated Tax by Individuals and Fiduciaries
FID-3 - Fiduciary Income Tax Return
FID-3 (Instructions) - Montana Fiduciary Tax Instructions
FRM - Farm and Ranch Risk Management Account
FTB - First-Time Home Buyer Savings Account
FTB-P - First-Time Home Buyer Savings Account - Penalty Calculation
HI - Disability Insurance for Uninsured Montanans Credit
MSA - Medical Care Savings Account
MSA-P - Medical Care Savings Account - Penalty Calculation
NOL - Net Operating Loss Worksheet for 1998 and prior years
QEC - Qualified Endowment Credit
RCYL - Recycling Credit/Deduction
RIC - Recapture of Investment Credit
RSCH - Credit for Increasing Research and Development Activities

W - 2002 Individual Income Tax Worksheets 1, 2 & 3
W - 2002 Individual Income Tax Worksheets 4 & 5
W - 2002 Individual Income Tax Worksheets 6 & 7
W - 2002 Individual Income Tax Worksheet 8

Pass-Through Entity Forms: S-Corporation, Partnership, and Disregarded Entity

2009 Forms

2009 Pass-Through Entity Forms - S-Corporation, Partnership, and Disregarded Entity:

CLT-4S - Small Business Corporation Booklet
CLT-4S - Montana S Corporation Information and Composite Tax Return
DER-1 - 2009 Montana Disregarded Entity Information Return
2009 Partnership Booklet
PR-1 - Montana Partnership Information and Composite Tax Return
Montana Schedule K-1 - for CLT-4s and PR-1

2009 Montana Pass Through Entity Supplemental Forms and Instructions:

FPC - Film Production Credit
FPC-AF - Film Production Credit Application Fee
FPC-PP - Film Production Credit (Submission of Costs- End of Principal Photography)
FPC-RD - Film Production Credit Residency Declaration
MHPE - Mobile Home Park Exclusion
PT-WH - 2009 Montana Income Tax Withheld for a Nonresident Individual, Foreign C-Corporation, or Second Tier Pass-Through Entity
Pass Through Entity Tax Payment Form

2008 Forms

CLT-4S - Small Business Corporation Booklet
CLT-4S - 2008 Montana S Corporation Information and Composite Tax Return
2008 Partnership Booklet
PR-1 - 2008 Montana Partnership Information and Composite Tax Return
DER-1 - 2008 Montana Disregarded Entity Information Return
FPC - Film Production Credit
FPC-AF - Film Production Credit Application Fee
FPC-RD - Residency Declaration
PT-WH - 2008 Montana Income Tax Withheld for a Nonresident Individual, Foreign C Corporation, or Second Tier Pass-Through Entity
Pass-through Entity Tax Payment Form

2007 Forms

CLT-4S - Small Business Corporation Booklet
CLT-4S - fill-in form - Montana S Corporation Information and Composite Tax Return
DER-1 - Montana Disregarded Entity Information Return
FPC - Film Production Credit
FPC-AF - Film Production Credit Application Fee
FPC-RD - Residency Declaration
FPC-PP - Fill-in form - Film Production Credit-Submission of Costs -End of Principal Photography
Pass-through Entity Tax Payment Form
PR-1 - Montana 2007 Partnership Booklet
PR-1 - Partnership Information and Composite Tax Return
PT-WH - Montana Income Tax Withheld for a Nonresident Individual, Foreign C Corporation, or Second Tier Pass-through Entity

2006 Forms

CLT-4S - S. Corporation Booklet
CLT-4S - Fill-in form - S. Corporation Information and Composite Tax Return
DER-1 - 2006 Montana Disregarded Entity Information Return
FPC - Film Production Credit
Pass-Through Entity Payment Form
PR-1 - Partnership Booklet
PR-1 - Fill-in form - Partnership Information and Composite Tax Return

2005 Forms

CLT-4S - S. Corporation Tax Booklet
CLT-4S - Montana S. Corporation Information and Composite Tax Return
DER-1 - Montana Disregarded Entity Information Return
FPC - Film Production Credit
PT-AGR - Pass-Through Entity Owner Tax Agreement
PR-1 - Partnership Information and Composite Tax Return
Partnership Booklet
Pass-Through Entity Payment Form

2004 Forms

Montana Small Business Corporation Tax Booklet
CLT-4S - Montana S Corporation Information and Composite Tax Return Pages I and II
CLT-4S - Montana S Corporation Information and Composite Tax Return Schedules III, IV, and V
Montana Partnership Tax Booklet
PR1 - Montana Partnership Information and Composite Tax Return Page 1 and 2
PR1 - Montana Partnership Information and Composite Tax Return Schedules I and II
PR1 - Montana Partnership Information and Composite Tax Return Schedules III,IV, and V
DER-1 - Montana Disregarded Entity Information Return and instructions
Pass-Through Entity Payment Form
PT-WH - Income Tax Withheld for a Nonresident Individual Foreign C. Corporation or Second-Tier Pass-Through Entity and Instructions

2003 Forms
2002 Forms

DER-1 - Montana Disregarded Entity Information Return
Montana Partnership Tax Booklet
Montana Small Business Corporation Tax Booklet
PT-EXT - Application for Automatic Extension of Time to File a Pass-Through Entity Information Return
PT-WHREM - Transmittal Document
S. Corporation Forms Only (Fill-in)

Withholding Forms

All previous year withholding forms are located in the Downloadable Forms tab in the Wage Withholding section.


Amended Returns


Individual Income Taxes

Amended Returns - Individual Income Taxes

You are required to file an amended Montana tax return when information on your original return was reported incorrectly or to report changes made to your federal income tax return, including changes made by the Internal Revenue Service.

Statute of Limitations

If you determine that your Montana tax return was incorrect but the changes do not result in a change to your federal taxable income, you have five years from the original due date of the Montana tax return to file an amended return.

If the amended tax return involves a change to your federal taxable income, you will need to file an amended Montana tax return within 90 days, whether you voluntarily changed your federal taxable income or if you received notification of the change to your federal taxable income by the Internal Revenue Service. If you do not notify us within 90 days of the change to your federal taxable income, we have five years from the date that the changes become final on your federal tax return to adjust your Montana tax return to reflect these same changes.

Instructions

You need to complete a new tax return that reflects the corrections that you are making to your previously filed return. For example, if you are amending 2013 tax year, use the 2013 income tax forms and complete a new tax return using the corrected information. Check the "Amended Return" box found in the upper left hand corner of the form.


Please remember that all schedules are required to be included with an amended return even if an amendment did not affect the schedule. For example, an original tax return included Schedule V – Montana Tax Credits because the taxpayer claimed a credit. The taxpayer then amended his return but the amendment did not affect the credit. The amended return should still include a Schedule V because the tax credit is still a claimed amount on the amended return.


It is important for all schedules to be included with an amended return for processing. Each tax return is treated like a new return in our information system and, if the information on a return is incomplete, processing errors and delays could occur.

Important: Attach copies of all schedules that you sent with the original filing, even if none of the amounts previously reported have changed, and all new schedules that you are submitting for the first time.

Montana Form AMD is available to assist you in reconciling the adjustments on your Montana amended tax return with your original tax return, regardless of whether the original return was filed electronically or on paper. Although not required, we suggest that you complete and attach the Form AMD, or a similar documentation that outlines the changes to your corrected tax return. For each change you make to a line on the tax return, provide the line number and a detailed explanation of the adjustment. Your amended tax return should not be attached to other tax returns that you are filing. For example, if you have a loss for tax year 2014 that you are carrying back to 2012, don’t attach the amended 2012 return to your 2014 return.

If your amended tax return results in an increase of tax due, we will send you a statement of account showing any additional tax, penalties or interest due. Late payment penalties and interest are assessed on any unpaid tax from the prescribed due date of the original tax return until the tax is paid. See “Late Payment Penalty and Interest” below. If your amended return results in a refund, a check will be mailed to you at the address you give us on your amended tax return.

Other Notes

Lines 8 and 11: Nonresidents and part-year residents should report the amount for Tax (line 8) and Capital Gains Credit (line 11) after applying the ratio computed on Schedule IV (Nonresident/Part-Year Resident Tax). If you are amending a tax return for married individuals who filed “married filing separately on the same form,” complete a separate Form AMD for each spouse. If you itemized deductions, you should recalculate to see if your income changes affect the limitations for medical expenses and miscellaneous itemized deductions. An adjustment to income could also change the amount of your taxable social security benefits or the amount of the partial pension and annuity income exemption or the standard deduction. If amending to change your filing status from joint to married filing separately on the same form or on separate forms, attach a detailed breakdown showing the allocation of income and deductions between spouses.

Internal Revenue Service Changes on Tax Returns

If the Internal Revenue Service changes your federal taxable income or if you voluntarily change your federal taxable income, you are required to file an amended Montana tax return within 90 days of receiving notification of the change from the IRS or when you have filed your amended federal tax return. If you do not notify us within 90 days of the change to your federal taxable income, we have five years from the date that the changes become final on your federal return to adjust your Montana tax return to reflect the changes made on your federal tax return.

Late Payment Penalty and Interest

Interest is calculated from the original due date of the tax return being amended to the date of payment. Effective January 1, 2007, the interest rate for all unpaid individual income taxes changed from 12% annually to 8% annually. If you do not pay the full amount due with your amended tax return, we will send you a statement of account with penalties and interest computed to the due date of the notice.

Interest is attached to overpayment of taxes at the same rate as charged on delinquent taxes. Interest is not paid on a refund which results from a net operating loss carryback or carryforward or a credit such as Form 2EC, Elderly Homeowner/Renter Credit. If you file an amended return that reflects an increased tax liability, you may have the late payment penalty waived provided that you pay the tax and applicable interest in full. Simply check the “Amended Return” box on the tax return (write “Amended Return” on the face of your tax return for tax years prior to 2005). By doing so, you are requesting a waiver of the late payment penalty.

Corporate Income Taxes

Amended Returns - Corporate Income Taxes

 

Statute of Limitations:

For years beginning on or after March 13, 1997, a refund or credit for any tax return that you file within three years of its original due date can be allowed without regard to an extension of time to file.

Form to Use:

Use Form CIT to amend your original Form CIT corporate income tax return. For years prior to 2014, use Form CLT-4 to amend your original Form CLT-4 corporation license tax return.

Special Instructions:

Indicate at the top of the form that this represents an amended filing and check the box that indicates the reason(s) why you are amending your tax return. Please attach the applicable forms and statements that can explain in detail all of your adjustments. Complete the entire form using the corrected amounts.

Penalties and Interest:

If you file an amended return that reflects an increased tax liability, you may not be required to pay the late payment penalty. We may waive the late payment penalty if you check the “Amended Return” box on the top left-hand corner of the tax form and pay the tax and applicable interest in full. By checking this box, you are requesting a waiver of the late payment penalty. Interest is computed on overpayments of tax or additional tax due at the rate of 12% per year. Interest is not paid on a refund that results from a net operating loss carryback or carryforward.

S Corporation Returns

Amended Returns - S Corporation

Statute of Limitations:

If you discover that your income tax return was incorrect, you have five years from the due date of the original tax return to file an amended Montana S corporation tax return and to correct any mistake on your previous tax return.

Form to Use:

Use Form CLT-4S to amend your original Form CLT-4S tax return.

Special Instructions:

Check the box at the top of the form that this represents an amended filing and check one or more of the boxes below indicating the reason for amending your tax return. Attach the applicable forms and statements that will explain all of your adjustments in detail. Complete the entire Form CLT-4S and its applicable schedules using the corrected amounts. If your amended tax return results in a change to income or a change in the distribution of any income or other information provided to any shareholder, you will also need to file an amended federal Schedule K-1 along with your amended Form CLT-4S. You will need to give a copy of the amended tax return to each shareholder.

Internal Revenue Service Changes on Tax Returns:

If the Internal Revenue Service changes or makes corrections to your federal Form 1120S or if your S corporation amends its federal tax return, you must file an amended Form CLT-4S within 90 days of receiving the Internal Revenue Service’s notification of the corrections made to your federal Form 1120S or filing your amended federal tax return.

Penalties and Interest:

If you file an amended tax return that reflects an increased tax liability, you may have the late payment penalty waived. In order to request the waiver, simply check the “Amended Return” box on the tax form and pay the tax and applicable interest in full. By checking this box, you are requesting a waiver of the late payment penalty.

Partnership Returns

Amended Returns - Partnership

Statute of Limitations: 

If you discover that your income tax return was incorrect, you have five years from the due date of the original tax return to file an amended Montana partnership tax return and to correct any mistake on your previous tax return.

Form to Use: 

Use Form PR-1 to amend your original Form PR-1 tax return.

Special Instructions:

Check the box at the top of the form that this represents an amended filing and check one or more of the boxes below indicating the reason(s) for amending your tax return. Attach the applicable forms and statements that will explain all of your adjustments in detail. Complete the entire Form PR-1 and its applicable schedules using the corrected amounts. If your amended tax return results in a change to income or a change in the distribution of any income or other information provided to any partner, you will also need to file an amended federal Schedule K-1 and Montana Schedule K-1 along with your amended Form PR-1. You will need to give a copy of the amended tax return to each partner.

Internal Revenue Service Changes on Tax Returns:

If the Internal Revenue Service changes or makes corrections to your federal Form 1065 or if your partnership amends its federal tax return, you must file an amended Form PR-1 within 90 days of receiving the Internal Revenue Service’s notification of the corrections made to your federal Form 1065 or filing your amended federal tax return.

Penalties and Interest:

If you file an amended tax return that reflects an increased tax liability, you may have the late payment penalty waived. In order to request the waiver, simply check the “Amended Return” box on the tax form and pay the tax and applicable interest in full. By checking this box, you are requesting a waiver of the late payment penalty.

Property

Coming Soon...

Estate and Trust Taxes

Amended Returns - Estate and Trust Taxes

Statute of Limitations:

If you discover that your income tax return was incorrect, you have five years from the due date of the original tax return to file an amended Montana fiduciary tax return and to correct any mistake(s) on your previous tax return.

Form to Use:

Use Form FID-3 to amend your original Form FID-3 estate and trust tax return.

Special Instructions:

Check the box at the top of the form that this represents an amended filing. Attach the applicable forms and statements that will explain all of your adjustments in detail. Complete the entire Form FID-3 and its applicable schedules using the corrected amounts. If your amended tax return results in a change to income or a change in the distribution of income or other information provided to any beneficiary, you will also need to file an amended federal Schedule K-1 along with your amended Form FID-3. You will need to give a copy of the amended tax return to each beneficiary. If you are amending your tax return to carry back a net operating loss, please check the “NOL” box found on the upper left hand corner of Form FID-3.

Internal Revenue Service Changes on Tax Returns:

If the Internal Revenue Service changes or makes corrections to your federal Form 1041 or if the estate or trust amends its federal tax return, you will need to amend your Form FID-3 within 90 days of receiving the Internal Revenue Service’s notification of the corrections made to your federal Form 1041 or filing your amended federal tax return.

Penalties and Interest:

If you file an amended tax return that reflects an increased tax liability, you may have the late payment penalty waived. In order to receive the waiver, simply check the “Amended Return” box on the left-hand corner of the tax form and pay the tax and applicable interest in full. By checking this box, you are requesting a waiver of the late payment penalty.


How to Request Tax Related Records


Looking for records or documents from the Department of Revenue's files? This section provides general guidelines on the information available to citizens and organizations, and how you can access it. Also included are links to guidelines on tax information which is confidential.
 

Request Tax Records

Tax Information Requests for Individual Income Tax Information

You can request a copy of your tax information, including your tax return. We retain tax returns for five years as required by law.

Important information regarding tax information requests:

- Your request needs to be submitted in writing. We cannot accept requests by e-mail.
- Due to confidentiality restrictions, you may not access taxpayer records other than your own. We will assess requests involving Power of Attorney on a case-by-case basis.

RTI Request Form - Request for Copies of Tax Information

Submit your request by mail or fax:

Montana Department of Revenue
Attn: Request for tax information
PO Box 5805
Helena, MT 59604

Fax: (406) 444-6642
Questions? Call us toll free at 1-866-859-2254 (in Helena, 444-6900).

Montana Individual Income Tax Statistics:

If you are seeking an overview of individual income taxes collected in Montana, the Department of Revenue produces several publications that contain income tax statistics.

To obtain these publications, call (406) 444-6900 or write:

Department of Revenue
Attn: Tax Policy & Research
PO Box 5805
Helena, MT 59604

Property Assessment and Taxation Information

Most information concerning property assessment and taxation, with the exception of sales information, which is confidential, is available for public access. The information is available through the Department of Revenue in the county where the property exists or you may call the Department of Revenue at (406) 444-6900.

Montana Property Tax Statistics:

If you are seeking an overview of property taxes collected in Montana, the Department of Revenue produces several publications that contain property tax statistics. To obtain these publications, call (406) 444-6900 or write:

Department of Revenue
Attn: Tax Policy & Research
PO Box 5805
Helena, MT 59604

Third Party Records

Third Party Tax Information Requests

Requests from third parties for tax information that is considered confidential by state and/or federal law can be mailed, e-mailed or faxed to the Department of Revenue's disclosure officer.

Third party confidential information requests are received primarily from the Montana State Legislature, the legislative staff, Internal Revenue Service, other Montana state agencies, law offices and Revenue departments from other states. These types of requests include questions about taxpayer specific information, such as information from tax returns which is confidential and generally not available for public access. The disclosure officer will review your request and work with department legal staff to determine if a subpoena for the information is necessary.

To the greatest extent feasible, all request responses will be in writing:

Montana Department of Revenue
Attn: Disclosure Officer
PO Box 7701
Helena , MT 59604-7701

Phone (406) 444-5828
Fax (406) 444-3696


2014 Draft Income Tax Forms

PLEASE NOTE: The draft forms listed below are subject to change. These forms are for public review and not for use in software development. 


Form 2 Tax Booklet - Revised December 2, 2014 (instructions, page 1)

Form 2 - Revised October 7, 2014.

Form 2 Worksheets - Revised October 7, 2014.

Form 2 Schedules - Revised October 7, 2014.

Form 2M Tax Booklet - Revised December 2, 2014 (instructions, page 1)

Form 2M - Revised October 31, 2014.

Form 2M Worksheets - Revised October 7, 2014.

Form 2EZ Tax Booklet - Revised December 2, 2014 (instructions, page 1)

Form 2EZ (with worksheet) - Revised October 7, 2014.

Form 2EC - Revised October 7, 2014.

Form CIT Tax Booklet

Form CIT (formerly Form CLT-4) - Revised October 7, 2014.

Form CLT-4S Tax Booklet

Form CLT-4S - Revised October 7, 2014.

Form PR-1 Tax Booklet

Form PR-1 - Revised October 7, 2014.

Schedule K-1 (CLT-4S & PR-1) - Revised October 7, 2014.

Form FID-3 Tax Booklet

Form FID-3 - Revised October 7, 2014.

Schedule K-1 (FID) - Revised October 7, 2014.

Form MW-3 (with instructions)