How to Amend or Correct Your Individual Income Tax Return
You must file an amended return if:
- You learn there is an error on your original return
- You make changes to your federal income tax return
- The IRS makes changes to your federal income tax return
Your amended Montana income tax return is due 180 days after receiving a notification of the change from the IRS or after filing your amended federal income tax return.
You may file an amended return up to three years after the original due date.
Instructions
- Use the same form as your original return.
- Mark the box labeled “Mark this box if this is an amended return” at the top of the form.
- Complete the Amended Return Information section at the bottom of page 2.
- Include:
- All original schedules, even if unchanged
- Any new or updated schedules
- If you're amending more than one return, file each one separately.
- For individuals: Mark the “NOL carryback” box in the Amended Return Information section of Form 2 for Individuals.
- For estates and trusts: Mark the “NOL carryback” box on Form FID-3, Schedule H.
If your amended return results in a refund:
- A check will be mailed to the address on your return.
- If you overpaid, interest will be added at the same rate charged on late payments.
Learn more about Late Fees, Interest, and Penalties.
If you owe additional taxes after you amend your return, you should pay the tax and interest with your amended return. If you pay the tax and interest, we will automatically waive the late payment penalty.
We figure any late pay penalty and interest on unpaid tax from the original return's due date.
- Itemized Deduction Limits: If you itemized deductions on your original return, you should recalculate to see if your income changes affect the limits on medical expenses and miscellaneous itemized deductions.
- Changes to Annual Income: A change to your income may also change your taxable Social Security benefits, partial pension and annuity income exemption, or standard deduction.
- Filing Jointly to Filing Separately: If you are amending from filing jointly to filing separately (on the same or separate forms), include a detailed breakdown showing the income and deductions for each spouse.