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Individual Income Tax Short Form Instructions
Form 2EZ Instructions

2016 Montana Form 2EZ Individual Income Tax Forms and Instructions M O N TA N A D E PA R T M E N T O F R E V E N U E Get Your Refund Faster File Online! Check out Online Services at revenue.mt.gov. Choose e-file and direct deposit for a faster refund! Filing deadline is April 18, 2017. Toll Free (866) 859-2254 Helena (406) 444-6900 Don’t Miss Out! Apply by April 15 to see if you qualify for property tax relief. Please see the yellow insert for details. Dear Montana Taxpayer, Thank you for filing your Montana income tax return. In the charts below, you can see where our Montana tax revenues come from and how they are used to support important services and infrastructure. We also thank taxpayers who filed their returns electronically. Last year over 84 percent of taxpayers filed electronically. These taxpayers found that e-filing was easy, convenient and helped ensure that their tax return was filed correctly. Also, remember to file early. Filing early helps to make sure your return doesn’t get delayed in the rush at the April deadline. This year, individual income tax returns are due Tuesday, April 18, 2017. The extended filing date is due to the federally recognized holiday Emancipation Day. Tax fraud and identity theft is a growing problem worldwide. The department is committed to do all that we can to help Montanans protect their identity and tax refunds. We accomplish this by building into our tax systems measures to identify fraudulently filed returns. But we can’t do this alone. There are several steps that you can take to help protect yourself. One step is to file your tax return early. Not only does this help you beat the rush of returns filed in April, it also helps us to verify and process your return ahead of the criminal who may have stolen your identity and is using it to file a fraudulent return. Another step is to change your user name and password regularly if you use commercial tax filing software. For all of us to prevail over these criminals we need to work together to protect Montanans’ identities and property. If you need more information about anything regarding your taxes, please don’t hesitate to use our website at revenue.mt.gov or call our help line at 1-866-859-2254 or in Helena at 444-6900. Please remember to e-file! Best regards, Mike Kadas, Director Montana Department of Revenue Your Tax Dollars at Work The first chart shows the sources of revenue for both state and local governments in Montana for 2013, the most recent year for which totals are compiled. The second chart shows state and local spending. What are Montana’s Public Revenues? Total Montana State and Local Revenue, Fiscal Year Ending 2013 Motor Fuel Taxes 3% Utility and Liquor Sales Natural Resource Taxes 2% 4% Interest Earnings and Other Federal 8% Revenue 29% Other Taxes 8%  Individual and Corporate Income Taxes 15% Tuition and Other Charges for Services 14% Property Taxes 17%  Where Your Income Tax Dollar Goes Education..................................................47% Health and Human Services......................21% Public Safety and Corrections...................14% General Government Operations..............10% Transfers to Local Governments.................6% Other...........................................................2% Total Spending.........................................100% Where Do Your Public Dollars Go? Total State and Local Spending in Montana, Fiscal year Ending 2013 Interest on Debt 2% Public Safety 8% Environment, Housing, Natural Resources, Parks 9% Health and Human Services 23% Transportation 12% Public Schools 20% Higher Education 12% Administration, Judiciary, and Other 14% The table to the left shows where your individual and corporate income tax dollars—about 13% of total state and local revenues—were spent in 2015. File Montana Individual Income Tax Electronically! Visit revenue.mt.gov for available options. State and Federal E-Filing Options ● Montana Free File – Visit montanafreefile.org for help with free filing options. ● Tax Preparer Professionals – Your preparer can e-file your federal and state tax returns at the same time. Request direct deposit if you expect a refund. ● Retail or Online Software – You can use retail or online software to prepare and file your returns on your own. Provide your bank information for direct deposit if you expect a refund. ● TransAction Portal (TAP) – File your Montana individual tax return free online. Getting Started These simple steps will help you complete and file your Montana tax return. 1. Complete your federal tax return. 2. Determine if Montana Form 2EZ is right for you. See FAQ w on page 7. 3. Before you begin, take the time to familiarize yourself with the forms, schedules, worksheets and other documents you’ll need to complete your tax return. 4. Decide if you will file electronically or use a paper tax return. This booklet is designed to help you file by either method. 5. If you file a paper return, remember to sign it and include any federal forms or schedules we requested on the return. 6. File your Montana tax return (include your payment, if taxes are due) by April 18, 2017. See FAQ s on page 8 for information about receiving an extension. 7. When finished, please accept our thanks for a job well done! Page 1 2016 Montana Form 2EZ Four Easy Steps to Complete Your Return Step 1 Personal Information...........................................1 Step 2 Income, Tax and Amount Due or Refund..........2 Step 3 Amount You Owe or Your Refund......................4 Step 4 Sign, Assemble and File Your Return................4 FAQs Frequently Asked Questions..............................6 This booklet is designed to address the laws for the majority of tax filing situations. If you have a unique situation that is not addressed in the booklet, please refer to Title 15 of Montana law found at mt.gov or call us with your questions. What’s New? Due Date Extended The due date for filing a Montana income tax return is extended to April 18, 2017, due to the District of Columbia’s observation of Emancipation Day. This is also the due date for any applicable payments normally due April 15. Step 1. Personal Information Filing Status - (Mark only one box) Box 1 – Single You can claim this filing status if on December 31, 2016, you: ●● were single, ●● were legally separated according to your state law under a decree of divorce or separate maintenance, or ●● were widowed before January 1, 2016, and you did not remarry in 2016. If you are married, you cannot file separate Form 2EZ returns. Form 2EZ only permits a married couple to file a joint return. You will have to file Form 2 if you and your spouse want to file separately. Box 2 – Married Filing Jointly ►►Are you ready? ●● Gather any updated personal information. ●● Gather any Forms W-2 and 1099 you received. Heading Print your name, mailing address and social security number in the spaces provided. If you are married, enter your spouse’s name and social security number. If either the primary taxpayer or the spouse died prior to filing this return, enter the date of death in the field next to his or her name. Include a copy of the federal Form 1310 unless you use filing status 2 (married filing jointly) on this return. You can claim this filing status if: ●● you were married as of December 31, 2016, even if you did not live with your spouse at the end of 2016, or ●● your spouse died in 2016 and you did not remarry in 2016, or ●● you were married as of December 31, 2016, and your spouse died in 2017 before filing a 2016 tax return. You and your spouse can file a joint tax return even though one of you has no income or deductions, but note that both spouses have to sign the tax return. you…?  Did ●● Make sure that you entered the correct social security number and it matches the number on your Form(s) W-2. ●● List your mailing address. ●● Mark a filing status box. 2016 Montana Form 2EZ Step 2. Income, Tax and Amount Due or Refund (Lines 3-21) ►►Are you ready? ●● Fill out your 2016 federal tax return. ●● Fill out the standard deduction worksheet on the back of Form 2EZ. ●● Gather any Forms W-2 and 1099 you received that show tax withheld. Lines 3 through 5 On lines 3 through 5, enter the amounts that you reported for these items on your federal individual income tax return, Form 1040, 1040A or 1040EZ. Line 3 – Wages, salaries, tips, etc. Enter the same amount that you reported on your federal tax return. If you had military or tribal income that you claim is exempt from Montana income tax, you cannot use this form and will instead need to file Form 2. Line 6 – Calculate Your Federal Income Add lines 3 through 5 and enter the result here. This is your federal adjusted gross income that should match your federal tax return. Line 7 – Exempt Unemployment Compensation If you have received unemployment benefits from Montana or from another state, these benefits are exempt from Montana tax. Enter the same amount that you put on line 5. Line 8 – Exemption for Certain Taxed Tips and Gratuities You can subtract any tips and gratuities that you received from customers while you worked in the food, beverage or lodging industry. These tips and gratuities are included in the amount on line 3 above. All other tips and gratuities that you received for providing services in other kinds of businesses—such as hair stylists, paper carriers and river guides—are not excluded. Line 9 – Total Subtractions Add lines 7 and 8; enter the result. This is your total subtractions. Line 10 – Montana Adjusted Gross Income Subtract line 9 from line 6 and enter the result on line 10. This is your Montana adjusted gross income. Line 11 – Standard Deduction To calculate your standard deduction, complete the worksheet on the back of this form and enter the result. Page 2 Line 12 – Exemption Amount If you marked box “1. Single” at the top of this form, enter $2,380. If you marked box “2. Married filing jointly,” enter $4,760. Line 13 – Total Deductions and Exemptions Add lines 11 and 12; enter the result. This is your total deductions and exemptions. Line 14 – Montana Taxable Income Subtract line 13 from line 10 and enter the result. Do not enter a number less than zero. This is your Montana taxable income. Tax Computation Line 15 – Total Tax Liability Use the following table and worksheet to calculate your tax. The tax table is also on the back of this form. 2016 Montana Individual Income Tax Table If Your A B But Not Taxable This Is Multiply Your More And Income Is Your Tax Taxable Than Subtract More Than Income By $0 $2,900 1% (0.010) $0 $2,900 $5,100 2% (0.020) $29 $5,100 $7,800 3% (0.030) $80 $7,800 $10,500 4% (0.040) $158 $10,500 $13,500 5% (0.050) $263 $13,500 $17,400 6% (0.060) $398 More Than $17,400 6.9% (0.069) $555 Worksheet Taxable income from line 14............................. 1_________ Applicable tax rate from column A.................... 2_________ Multiply amount on line 1 by rate on line 2....... 3_________ Amount from column B to be subtracted.......... 4_________ Tax Liability. Subtract the amount on line 4 from the amount on line 3. Enter the result here and on line 15........................................... 5_________ Line 16 – Total Payments Enter the amount of the Montana income tax withheld from your income. This amount is reported in Box 17 of your federal Form W-2, given to you by your employer. If you fill out this line, include a copy of your Form W-2 with this return. If you file electronically, you do not need to send us your Form W-2. You only need to keep a copy in your records. Add any payment of estimated tax you may have made which is not included in your federal Form W-2. However, if you made such payment, Form 2 is a better option for you. Montana mineral royalty tax withheld, or income tax withheld as a result of an ownership interest in a passthrough entity, cannot be reported on line 16. If you had this Page 3 2016 Montana Form 2EZ type of tax withheld, you cannot file Form 2EZ and should instead file Form 2. Line 18 – Montana Voluntary Check-Off Contribution Programs Line 17 – Late File Penalty, Late Payment Penalty and Interest Per Montana law, you can use your tax return to donate any amount to the following programs. Your contribution will increase the amount you owe or reduce the amount of your refund. ●● Late File Penalty If you file your tax return after April 18, 2017—or October 16, 2017, with a valid extension—you need to pay a late file penalty if tax on line 15 is greater than your withholding reported on line 16. You do not have to pay a late file penalty if you are filing your tax return late and you have a refund. To calculate your late file penalty, subtract line 16 from line 15 and enter this amount or $50, whichever amount is less. ●● Late Payment Penalty If you have not paid all of your income tax due by April 18, 2017, you need to pay a late payment penalty. The late payment penalty is equal to 1.2% per month or part of a calendar month on the unpaid amount from April 18, 2017, until it is paid. For example, if you do not pay your tax due until May 10, 2017, your late payment penalty will be 2.4% (two parts of a month x 1.2%) of the unpaid tax. To calculate your late payment penalty, subtract the amount on line 16 from line 15 and then multiply this amount by 1.2% per month or part of a calendar month that your payment is late. Your late payment penalty will never exceed 12% (10 months x 1.2%) of the unpaid tax. Note: If your tax liability is $200 or less, and you have not filed your return and paid your tax due on or before October 16, 2017, Montana law requires that we assess a penalty on the amount you owe from the original due date of the return, which is April 18, 2017. ●● Interest If you have not paid 100% of your income tax liability by April 18, 2017, you will have to pay 8% annual interest, computed daily, on the amount you still owe. To calculate your interest, subtract line 16 from line 15 and then multiply this amount by 0.02192% (0.0002192) times the number of days after April 18, 2017, that your tax is paid. Note: If your tax liability is $200 or less, and you have not filed your return and paid your tax due on or before October 16, 2017, Montana law requires that we assess interest on the amount you owe from the original due date of the return which is April 18, 2017. If you owe more than one of the items listed for line 17, enter each amount you owe on the following worksheet: Type Amount Late file penalty Late payment penalty Interest Total Enter the total on line 17. (You may wish to keep this information as part of your records for future reference.) Line 18a – Nongame Wildlife Program Your contributions to this program are used to ensure the well-being of Montana’s watchable wildlife species, such as eagles, herons, bluebirds, great horned owls, loons, chipmunks, pikas, flying squirrels and painted turtles. Line 18b – Child Abuse Prevention Program Your contributions to this program fund services and activities related to the prevention of child abuse and neglect. Line 18c – Agriculture Literacy in Montana Schools Program Your contributions to this program fund the development and presentation of educational programs. This program ensures Montana’s young people have a better understanding of agriculture in our state and how it relates to the rest of the world. Line 18d – Montana Military Family Relief Fund Your contributions to this program help provide funding for grants that aid Montana families in defraying the costs of food, housing, utilities, medical services and other expenses when a wage earner has been called to active military duty. 2016 Montana Form 2EZ Page 4 Step 3. Amount You Owe or Your Refund ►►Are you ready? ●● Gather the routing and account number of your checking or savings account if you will be receiving a refund and would like the money to be direct deposited. Line 20 – Amount You Owe If line 19 is greater than line 16, enter the difference. This is the amount you owe. You can pay the amount you owe by: ●● Electronic funds withdrawal when e-filing your joint federal/state tax return. You can schedule your withdrawal for a later date. ●● E-check or credit card—visit revenue.mt.gov and click on TransAction Portal (TAP) or Income Tax Express (ITE) e-payment services. ●● Personal check, money order, or cashier’s check—use the voucher provided with this income tax booklet. Make your check payable to the Montana Department of Revenue. Sign your check, and write your social security number and “Tax Year 2016” on the memo line. Note: We may need to adjust your payment if it is not in U.S. funds. If you cannot pay the entire amount that you owe with your tax return, we encourage you to file your tax return on time and pay as much as you can. By filing and paying as much as you can by April 18, 2017, you may not have to pay a late file penalty and you can reduce the amount of your late payment penalty and interest. If you need to establish a payment plan, call us toll free at (866) 859-2254 (in Helena, 444-6900) as soon as possible to discuss payment options and make arrangements. Line 21 – Your Refund If line 16 is greater than line 19, enter the difference. This is your refund. If you would like to use direct deposit, enter your financial institution’s routing number (RTN#) and your account number (ACCT#) in the space provided. Your routing number is nine digits and your account number can be up to 17 characters, including numbers and letters. Mark whether your account is a checking or savings account and if your refund will go to a bank outside of the United States and its territories (Midway Islands, Puerto Rico, American Samoa, U.S. Virgin Islands, Federated States of Micronesia, and Guam). If your financial institution does not accept the direct deposit, we will mail you a refund check. A sample of a personal check is provided for your reference. you…?  Did ●● Enter the amount of exempt unemployment income on line 7 if you report unemployment income on line 5. ●● Use the tax table in the instructions for line 15 to calculate your tax. Multiply your income by the percentage in column A and then subtract the amount in column B. ●● Check your return to ensure you have no mathematical errors. ●● Make sure that your refund or amount due is reported on the correct line. Step 4. Sign, Assemble and File Your Return Sign Your Return Your tax return is not complete unless you sign it. If you are filing a joint return, your spouse must also sign. Unsigned or incomplete returns cannot be processed and require us to contact you for additional information. If you have someone prepare your return, you are still responsible for the correctness of the return. If you file a joint return as a surviving spouse, see FAQ 2) on page 10. Electronic Return Signatures If you are filing your return electronically, you do not have to actually sign your return. The act of filing your return electronically signifies your declaration, under the penalty of false swearing, that: ●● You are the taxpayer identified in the return; and ●● The information in the return is true, correct and complete. Your filing electronically, with this declaration, is your signature. Daytime Phone Number Providing your daytime phone number may help speed the processing of your return. We may have questions about items on your return and if you are able to answer our questions over the phone, we may be able to continue processing your return without mailing you a letter. If you are filing a joint return, you can enter either your or your spouse’s daytime phone number. Paid Preparer Anyone you pay to prepare your return must sign it and include his or her Preparer Tax Identification Number Page 5 2016 Montana Form 2EZ (PTIN) in the space provided. Preparers should have a PTIN, but the preparer’s Social Security Number (SSN) may be used when the paid preparer does not have a PTIN. The paid preparer must also include his or her firm’s Federal Employer Identification Number (FEIN), if applicable. The preparer must give you a copy of the return for your records. Someone who prepares your return but does not charge you should not sign your return or include their PTIN or SSN. Third Party Designee If you want to allow your preparer, friend, family member, or any other person you choose to discuss your 2016 tax return with the department, mark the “Yes” box in the bottom of the signature block. You also need to enter your designee’s printed name and phone number. If you are filing a joint return, you are automatically authorizing us to discuss the joint return with either spouse, but you still need to complete the third party designee section if you wish to allow another person, such as a tax preparer, to discuss your return with us. If you do not complete the third party designee section according to these instructions, we cannot discuss your return with another person. By completing this section, you are authorizing the designee to: ●● Give us any information that is missing from your return; ●● Call us for information about the processing of your return or the status of your refund or payment(s); and ●● Respond to notices from us about math errors, offsets and return preparation. You are not authorizing the designee to discuss any other tax year, receive any refund check, bind you to anything or otherwise represent you before the Department. If you want to expand the designee’s authorization, view information about granting someone power of attorney at revenue.mt.gov. The authorization automatically ends no later than the due date (without regard to extensions) for filing your 2017 return. This is April 17, 2018, for most people. For additional information, see FAQ t on page 7. Assemble Your Return Include with your return all Forms W-2 and 1099 reporting Montana withholding you were issued. If you forget to send your Form(s) W-2 or other withholding forms with your return, do not send them separately or with another copy of your tax return. Wait until we request them from you. If you are filing your return on paper, you must include any applicable federal forms and schedules we requested on the return. You do not need to provide us with your entire federal return when you file your Montana return. However, you should retain your federal return in your tax records and be able to provide it to us upon request. Assemble your return, without using staples, in the following order: File Your Return We encourage you to e-file your tax return. To see your e-filing options, see FAQ u on page 8 or visit revenue.mt.gov. If you choose to file your return on paper, you need to mail your return to us. If your tax return does not include a payment or shows you are due a refund, mail your tax return to the following address: Montana Department of Revenue PO Box 6577 Helena, MT 59604-6577 If you are filing a tax return that includes a payment, mail your tax return and check to: Montana Department of Revenue PO Box 6308 Helena, MT 59604-6308 you…?  Did ●● Receive a confirmation that your Montana return was accepted, if you are filing electronically. ●● Sign your tax return, if you are filing on paper. ●● Fill out the third party designee section, if you want to allow someone else to discuss your return with us. 2016 Montana Form 2EZ FAQs—Frequently Asked Questions The answers to these questions are identified by number on pages 6-11. Filing Requirements q Do I have to file a Montana individual income tax return? w I have to file a Montana individual income tax return. Which form is appropriate for my situation? e How do I know whether I am a full-year resident, nonresident, or a part-year resident of Montana for individual income tax purposes? r When do I have to file my Montana tax return? t What does the checkbox that asks “Do you want to allow another person (such as a paid preparer) to discuss this return with us?” mean? Page 6 spouse) obtain an extension to file my 2016 Montana tax return? l My spouse has a past-due child support obligation and I don’t want my refund to be applied to this debt. What can I do? ; A mental or physical disability prevents me from completing and filing a tax return. What can I do? 2) How do I file for a deceased person? 2! I have heard that special rules apply to wages that Montana residents earn in North Dakota, or North Dakota residents earn in Montana. What are those rules? ●● I am a Montana resident. How do those rules apply to me? ●● I am a North Dakota resident. How do those rules apply to me? y If I choose to file a paper return, where do I mail it? Tax Records Electronic Filing and Payment Options [email protected] What should I do if I did not receive a Form W-2, wage u What options do I have to file my Montana tax return electronically? i If I file my return electronically, what information do I have to send in and what documents do I have to keep? o What options do I have to pay my Montana taxes electronically? Late Filed Returns a What happens if I do not file my Montana tax return on time? s What if I need more time to file my Montana tax return? Amended Returns and tax statement, from my employer or I misplaced it? 2# How long do I need to maintain my tax records after I have filed my state tax return? q Do I have to file a Montana individual income tax return? If you are a resident, nonresident, or part-year resident, you have to file a Montana individual income tax return when you have Montana source income and your federal gross income, excluding unemployment compensation, is equal to or greater than the following threshold for your filing status. IF your filing status is… d What do I do if I made an error on my income tax return and I now want to correct it? f I filed an amended federal tax return with the Internal Revenue Service, or the Internal Revenue Service adjusted my federal tax return. Do I have to report this change to Montana? If so, how do I report this change? Penalty and Interest Single, or married Under 65 filing separately 65 or older g What happens if my payment is late? h What is the interest rate on unpaid taxes? Head of household Refund Information Married filing jointly with your spouse j How can I check on my refund? Special Situations k I am on active duty in the regular armed forces and currently serving in an area designated as a “combat zone” or “contingency operations.” I am unable to file my Montana tax return by April 18, 2017. Can I (and my AND at the end of THEN you have 2016 you were… to file a tax return if your federal gross income, excluding unemployment compensation was at least… Under 65 65 or older Both under 65 $4,460 $6,840 $8,920 $11,300 $8,920 One spouse 65 or older $11,300 Both spouses 65 or older $13,680 You are entitled to an additional exemption if you are blind or your spouse is blind. Increase your federal gross income by $2,380 to determine if you are required to file. Page 7 w I have to file a Montana individual income tax return. Which form is appropriate for my situation? To use Montana Form 2EZ, you should be able to answer yes to all of the following: ●● I was a Montana resident for all of 2016. ●● I am filing as a single person or as a married person filing a joint tax return. ●● My spouse and I were under 65 and not blind at the end of 2016. ●● I am not claiming any dependents. ●● My only income is from wages, interest, dividends or unemployment compensation. ●● I am claiming the standard deduction rather than itemizing deductions. ●● I am not claiming any credits. ●● I did not have any military or tribal income that is exempt from income tax. ●● I am not claiming any tax withheld from mineral royalty payments or pass-through income from Montana Schedule K-1. ●● I am not claiming any subtraction such as deposits in accounts regulated by the Montana Medical Care Savings Account Act, the Family Education Savings Act, the Montana First-Time Home Buyer Savings Account Act or the Achieving a Better Life Experience Act. If you answer NO to at least one of these questions you must file a Form 2. e How do I know whether I am a full-year resident, nonresident, or a part-year resident of Montana for individual income tax purposes? You are a resident of Montana for individual income tax purposes if you live in Montana or if you maintain a permanent home in Montana. A permanent home in Montana means a dwelling place you habitually use as your home, whether or not you own it and whether or not you may someday leave. You do not lose your Montana residency if you leave the state temporarily with the intention of returning. Your Montana residency is lost when you move outside of Montana with no intention of returning. Unless there is a specific exception under Montana law, if you establish Montana residency for any other purpose, you are considered a Montana resident for income tax purposes. You are a nonresident of Montana if you were not a resident during any part of the tax year. You are a part-year resident of Montana if you moved to or from Montana during the tax year with the intention of establishing a permanent residence in your new state. A nonresident or part-year resident who is required to file a Montana tax return needs to use Form 2. 2016 Montana Form 2EZ r When do I have to file my Montana tax return? You must file your 2016 Form 2EZ tax return by April 18, 2017. If filing after April 18, 2017, see FAQs a and s. t What does the checkbox that asks “Do you want to allow another person (such as a paid preparer) to discuss this return with us?” mean? If you mark the “Yes” box, we can discuss any concerns that we might have about your 2016 tax return—for example, a missing W-2—with a third party designee. If you mark the “No” box or do not mark a box, we cannot discuss your return with anyone but you or someone to whom you have given a power of attorney that allows us to discuss the return with them. If you and your spouse are filing a joint return or separately on the same form, and the “Yes” box is marked, each of you is authorizing us to call the third party designee to answer any questions that arise while we are processing your 2016 tax return. By marking yes, you are also authorizing us to: ●● Request that the third party designee give us any information that is missing from your return. ●● Respond to the third party designee’s call to us for information about the processing of your return or the status of your refund or 2016 payment(s). ●● Discuss certain notices from us about math errors, offsets and return preparation. Note: The department will only send notices directly to you, not to the third party designee. You are not authorizing the third party designee to receive any refund check, bind you to anything (including any additional tax liability), receive any information about any other tax year or tax matter, or otherwise represent you before the department. Please be aware that you cannot revoke this authorization. The authorization will, however, automatically end no later than the due date, without regard to extensions, for filing your next year’s (2017) tax return. This is April 17, 2018, for most people. If you want to expand or change the third party designee’s authorization (for example, to verify any estimated payments you’ll be making in the future), use Form POA, Power of Attorney, Authorization to Disclose Tax Information. Form POA is available at revenue.mt.gov. or you can submit a POA electronically though TransAction Portal (TAP) at https://tap.dor.mt.gov. y If I choose to file a paper return, where do I mail it? We have two different mailing addresses for your paper return, if you choose not to file electronically. We do this so that if you are asking for a refund, we can get your refund processed and to you more quickly and efficiently. If you are filing a tax return that includes no payment or if you are due a refund, mail your tax return to: 2016 Montana Form 2EZ Page 8 Montana Department of Revenue PO Box 6577 Helena, MT 59604-6577 If you are filing a tax return that includes a payment, mail your tax return and check to: Montana Department of Revenue PO Box 6308 Helena, MT 59604-6308 u What options do I have to file my Montana tax return electronically? ●● File your Montana tax form FREE through our website. For more information, visit revenue.mt.gov and click on TransAction Portal (TAP). Note that this service only applies to your Montana tax return; you may still have to file a federal tax return. ●● File both your Montana and federal tax returns at the same time through the federal/state electronic filing either online or with software you download (options may be free or low-cost). You can find additional information at www.irs.gov or at revenue.mt.gov. You can also find a list of approved e-file software products for Montana filing on our website. ●● File through a tax professional who is an Authorized IRS E-file Provider. ●● File by using one of the free electronic filing options listed on MontanaFreeFile.org. See the following chart to find out which e-filing methods you have as a first-time filer, full-year resident, part-year resident or nonresident. In 2016, I was a… Firsttime filer FullPartyear year Nonresident resident resident E-file with tax preparer Yes Yes Yes Yes E-file with online/retail software Yes Yes Yes Yes File a return Yes through TAP* Yes Yes Yes *TransAction Portal (TAP) is a free electronic service for accessing your Montana tax account information, filing your return, paying your tax and more. Visit revenue.mt.gov. If you have not previously filed a Montana return, you need to file without logging in. If you have previously filed a Montana income tax return, you may choose to login to file, or file without logging in. i If I file my return electronically, what information do I have to send in and what documents do I have to keep? If you file electronically, you don’t have to mail a paper copy of your tax return, any accompanying federal Forms W-2 or 1099, or any other Montana supplemental forms. When you file your tax return electronically, you represent that you have kept all the documents required as your tax record and that you will provide copies of these if we ask for them. You also don’t have to sign a copy of your tax return and submit it to us. The act of completing and filing your tax return electronically is considered your authorized signature. o What options do I have to pay my Montana taxes electronically? You can pay your Montana taxes electronically by using any of the following methods: ●● Electronic funds withdrawal when e-filing your joint federal/state tax return. You can schedule a withdrawal for a date later than when you file your return. (There is no fee for an electronic funds withdrawal.) ●● E-checks (There is no fee for an e-check payment.) ●● Credit/debit cards (There is a small fee for a credit card payment.) To pay your Montana taxes electronically by e-check or using a credit/debit card, visit revenue.mt.gov and click on TransAction Portal (TAP) or Income Tax Express (ITE) e-payment services. 1) What happens if I do not file my Montana tax return on time? If you file your tax return late, you need to pay a late file penalty of $50 or the amount of tax due, whichever is less. You do not owe a late file penalty if you file a late tax return for which you are receiving a refund. Remember that your return is considered late if you file after April 18, 2017, unless you qualified for an extension. If you were granted an automatic, six-month extension, your return is considered late after October 16, 2017. 1! What if I need more time to file my Montana tax return? You are granted an automatic extension of time of up to six months for filing your Montana income tax return if one of the following applies to you: ●● Your 2016 tax liability is $200 or less. ●● You paid 100% of your 2015 Montana income tax liability through your estimated tax payments, your withholding, or a combination of both by April 18, 2017. ●● You paid at least 90% of your 2016 Montana income tax liability through your estimated tax payments, your withholding, or a combination of both by April 18, 2017. ●● You are a first-time filer. ●● You had zero or negative taxable income for 2015. Page 9 You do not need to apply for a federal extension in order to receive a Montana extension. Use Montana Form EXT-15, 2016 Extension Payment Worksheet, to determine if you have to make an extension payment by April 18, 2017, to qualify for the automatic filing extension. You can get a copy of this form by visiting revenue.mt.gov or calling us toll free at (866) 859-2254 (in Helena, 444-6900). If you are required to make an extension payment, use the tax payment voucher on this worksheet or sign up to make your payment online by visiting revenue.mt.gov. Unless you qualify for an extension because your tax liability is $200 or less, an extension of time to file your Montana income tax return is not an extension of time to pay your income taxes. If your tax liability is more than $200 and you have a valid Montana extension but you have not paid your entire 2016 income taxes by April 18, 2017, you are relieved of late file penalties, but you are not relieved of late pay penalties and interest on your outstanding Montana income tax due. [email protected] What do I do if I made an error on my tax return and I now want to correct it? If you discover that your tax return was incorrect, you have three years from the due date of the original tax return to file an amended Montana tax return to correct the mistake. Mark the “Amended Return” box found in the upper lefthand corner of the Montana tax return. Include copies of any schedules submitted with the original filing, even if none of the amounts previously reported have changed. Montana AMD Worksheet can help you reconcile the changes to the original tax return. Although not required, we suggest that you complete and include AMD Worksheet, or a similar form outlining the changes, with your corrected tax return. AMD Worksheet does not serve as an amended return on its own. You can get AMD Worksheet by visiting revenue.mt.gov. If you file an amended tax return that shows you owe an increased amount of taxes, you may have the late payment penalty waived. To receive the waiver, simply mark the “Amended Return” box on the top left-hand corner of the tax return and pay the tax and applicable interest in full when you file the amended return. By marking this box and paying all tax and interest, you are treated as having requested a waiver of the late payment penalty. 1# I filed an amended federal tax return with the Internal Revenue Service, or the Internal Revenue Service has adjusted my federal tax return. Do I have to report this change to Montana? If so, how do I report this change? Yes, you have to report the change to Montana. Within 90 days after you receive notification that the Internal Revenue Service changed or corrected your federal taxable income, 2016 Montana Form 2EZ or 90 days after you change your federal taxable income by filing an amended federal return, you have to file an amended Montana tax return. If you do not file an amended Montana return within that 90 days, we have three years to adjust your Montana tax return to reflect the changes made on your federal tax return or make any other assessments of additional tax. 1$ What happens if my payment is late? If you do not pay all of your tax on or before April 18, 2017, you need to pay a late payment penalty. This penalty is 1.2% per month or fraction of a calendar month on the unpaid tax. This penalty cannot exceed 12% of the tax due. If you do not pay your taxes by April 18, 2017, we will charge you interest at a rate of 8% per year, accrued daily. If you can’t pay your tax in full, you should file your tax return by the due date and pay as much as you can with your tax return. If you wish to set up a payment plan, call us toll free at (866) 859-2254 (in Helena, 444-6900) as soon as possible to discuss payment options and make arrangements to pay. Note: If your tax due is $200 or less, and you have not filed your return and paid your tax due on or before October 16, 2017, a late payment penalty and interest will be assessed on the amount you owe. Penalty and interest will be assessed from the original due date of the return, April 18, 2017. Whether you just pay your tax late or are making a payment as part of a payment plan you established with us, be sure to include your name, social security number and the tax year for which the payment is to be applied clearly on your payment. If you intend to have one payment applied to more than one social security number or tax year, include a statement with your payment that tells us how you want us to apply your payment. 1% What is the interest rate on unpaid taxes? The current interest rate is 8%, and it will remain unchanged through December 31, 2017. Under Montana law, the interest rate for all unpaid individual income taxes depends on the rate set by the Internal Revenue Service and may fluctuate each year, but will not be less than 8%. 1^ How can I check on my refund? You can check the status of a refund you are expecting by visiting revenue.mt.gov and going to the “Where’s My Refund?” link. You can also check the status of your refund by calling us toll free at (866) 859-2254 (in Helena, 4446900). We will be able to tell you the status of your refund once it is processed and in our computer system. Whether you are checking the status of your refund online or by phone, you will need to provide the following information: ●● The social security number of the first taxpayer’s name on your tax return; and ●● The amount of the refund requested as shown on your tax return. 2016 Montana Form 2EZ 1& I am on active duty in the regular armed forces and currently serving in an area designated as a “combat zone” or “contingency operations.” I am unable to file my 2016 Montana tax return by April 18, 2017. Can I (and my spouse) obtain an extension to file? Yes, you can. Montana law follows federal law with respect to the time allowed for filing a return. Therefore, the extension of time to file your Montana tax return is the same for filing your federal tax return. If you are serving in a combat zone or in a contingency operation, you (and/ or your spouse) can extend the filing of your Montana tax return for up to 180 days after your last day in a combat zone. If you file your tax return under this provision, clearly write on the top of Montana Form 2EZ, using red ink, “combat zone or contingency operations extension,” and file your tax return within 180 days after your last day in a combat zone. If you file within the 180 days, you are not assessed any penalties or interest. 1* My spouse has a past-due child support obligation and I don’t want my refund to be applied to this debt. What can I do? If you do not want your refund to be applied toward your spouse’s child support obligation, file your Montana tax return using Form 2 and filing status 3b, which is “married filing separate tax returns on separate forms.” When using this filing status, each spouse claims his or her own income, losses, deductions, expenses, exemptions and credits, and your Montana refund would not be offset by your spouse’s child support debt. If you filed a joint return with your spouse and your refund was applied to your spouse’s child support debt, you may be considered an “injured spouse” and we can help you resolve the matter. You need to contact us within 30 days after receiving notice that your refund was applied to your spouse’s child support debt. If necessary, we can help you file the correct tax return(s). 1( A mental or physical disability prevents me from completing and filing a tax return. What can I do? If you have a requirement to file but are unable to complete and file a tax return because of a mental or physical disability, your authorized agent, guardian or person responsible for your care and property can prepare your tax return. 2) How do I file for a deceased person? If you are responsible for the financial affairs of a deceased person, you have to file a tax return for that person if his or her income exceeds the minimum filing requirements found in FAQ q. If you and the deceased person were married, you can file a joint tax return. If you are filing a joint return and you are the surviving spouse, that is all that is required. All other filers requesting the deceased taxpayer’s refund Page 10 must file the return and include a federal Form 1310 as well as any court documents appointing you as the personal representative. This tax return has to include the income of that deceased spouse from the beginning of the year to the date of death in addition to the income of the surviving spouse for the entire year. Income of the deceased person received after the date of death should not be included on an individual tax return. Post-death income is reported on a fiduciary income tax return for a trust or estate, Montana Form FID-3. 2! I have heard that special rules apply to wages that Montana residents earn in North Dakota, or North Dakota residents earn in Montana. What are those rules? Montana and North Dakota have a reciprocal agreement. If a Montana resident performs personal or professional services for an employer in North Dakota, the wages are treated as being earned in Montana and the Montana resident does not have to file a North Dakota income tax return reporting those wages. If a North Dakota resident performed personal or professional services for an employer in Montana, the wages are treated as being earned in North Dakota and the North Dakota resident does not have to file a Montana income tax return reporting those wages. The agreement also covers withholding taxes. Withholding is not required on wages treated as earned in the other state. The Montana-North Dakota agreement applies only to wages; other types of income, such as the self-employment income of an independent contractor or mineral royalties, are not included. ●● I am a Montana resident. How do those rules apply to me? You should report all of your wages on your Montana return—you are not required to file a North Dakota income tax return (unless your employer withheld North Dakota taxes on wages covered by the agreement and you need to file a North Dakota return to get a refund of those taxes). You can also claim an exemption from future North Dakota withholding by completing North Dakota Form NDW-R and giving it to your North Dakota employer. You can get this form from your employer, by visiting North Dakota’s website at nd.gov/tax or by writing to Office of State Tax Commissioner, State Capitol, Bismarck, ND 58505. ●● I am a North Dakota resident. How do those rules apply to me? You should report all of your wages on your North Dakota return—you are not required to file a Montana income tax return (unless your employer withheld Montana taxes on wages covered by the agreement and you need to file a Montana return to get a refund of those taxes). If you have to file a Montana return to get a refund, complete Form 2, following the instructions for filing under the reciprocal agreement, and file by April 18, 2017. File as a nonresident and do not report the wages that you earned in Montana as “Montana source income.” Page 11 You can also claim an exemption from future Montana withholding by completing Montana Form MT-R annually. File a copy with your employer by February 28 of the calendar year for which you want it to apply, or within 30 days after you begin working or change your permanent residence. You can get this form from your employer, by visiting revenue.mt.gov, or by writing to Montana Department of Revenue, PO Box 5805, Helena, MT 59604-5805. [email protected] What should I do if I did not receive a Form W-2, wage and tax statement, from my employer or I misplaced it? Your employer is required to issue a Form W-2 by January 31 if you earned wages during the previous calendar year. If you haven’t received your Form W-2 by that date or you misplaced it, ask your employer to reissue it. You may also obtain this information by completing a Request for Copies of Tax Information (Form RTI) and submitting it to us in person, by fax or by mail. You can obtain this form at revenue.mt.gov or by calling us toll free at (866) 859-2254 (in Helena, 444-6900). You still must file your tax return on time even if you do not receive your Form W-2. If you do not receive the missing information in time to file, you may complete federal Form 4852, Substitute for Form W-2, Wage and Tax Statement. Include Form 4852 with the return, estimating income and withholding taxes as accurately as possible. There may be a delay in any refund due while the information is verified. Keep a copy of the completed Form 4852 for your records. If you receive a Form W-2 or W-2C (corrected form) after you filed your return using Form 4852 and the information differs from what you reported on your return, you must amend your Montana individual income tax return. 2# How long do I need to maintain my tax records after I file my state tax return? Depending on the tax year, you should keep all tax records for at least three or five years from the date that you filed your Montana tax return. The Montana statute of limitations for individuals is five years for tax periods beginning before January 1, 2015, and three years for periods beginning on or after that date. You should keep property records and carryover information even longer. 2016 Montana Form 2EZ Form 2EZ 2016 Montana Individual Income Tax Return Income tax return for a Montana resident filing as single or married filing jointly with no dependents First Name and Initial Last Name Social Security Number Deceased? Date of Death M M D D 2 0 Y Y Mark this box if this is an amended return. Spouse’s First Name and Initial Last Name Spouse’s Social Security Number Deceased? Date of Death M M D D 2 0 Y Y Mailing Address City Filing Status (Mark only one box.) State 2. Married filing jointly 1. Single Zip+4 Note: If you are 65 or older, Form 2 will be a better option for you. Enter amounts corresponding to your federal tax return. Round to nearest dollar. If no entry, leave blank. 3. Wages, salaries, tips, etc. Include federal Form(s) W-2....................................................................................................................... 3. 00 4. Taxable interest and dividends. Include federal Schedule B if more than $1,500................................................................................ 4. 00 Income 5. Unemployment compensation.............................................................................................................................................................. 5. 00 6. Add lines 3 through 5 and enter the result here. This is your federal adjusted gross income........................................................ 6. 7. Exempt unemployment compensation.................................................................................................... 7. 00 00 8. Exemption for certain taxed tips and gratuities........................................................................................ 8. 00 9. Add lines 7 and 8; enter the result here. This is your total subtractions.......................................................................................... 9. 00 10. Subtract line 9 from line 6; enter the result here. This is your Montana adjusted gross income.................................................. 10. 00 Tax Liability 11. Enter your standard deduction from the worksheet on the back of this form..................................................................................... 11. 00 12. Enter $2,380 if your filing status is single or $4,760 if married filing jointly. This is your exemption amount................................. 12. 00 13. Add lines 11 and 12; enter the result here. This is your total deductions and exemptions.......................................................... 13. 00 14. Subtract line 13 from line 10 and enter the result here, but not less than zero. This is your taxable income................................. 14. 00 15. Enter your tax from the tax table on the back of this form. If line 14 is zero, enter zero. This is your total tax liability.................. 15. 00 Tax, Payments and Refund 16. Enter your Montana income tax withheld. Include federal Forms W-2 and 1099. This is your total payments.............................. 16. 00 17. Enter your late file penalty, late payment penalty and interest here (see instructions)....................................................................... 17. 18. Total voluntary check-off contribution programs from lines 18a through 18d..................................................................................... 18. 18a. Nongame Wildlife Program $5 $10 00 other amount 18b. Child Abuse Prevention $5 $10 18c. Ag Literacy in MT Schools $5 $10 00 other amount 18d. MT Military Family Relief Fund $5 $10 00 other amount 00 other amount 00 00 *16CB0101* *16CB0101* 19. Add lines 15, 17 and 18; enter the result here. This is the sum of your tax, penalties, interest and contributions.................... 19. 20. If line 19 is greater than line 16, enter the difference.......................... This 00 is the amount you owe. ►20. 00 Pay online at revenue.mt.gov. Or make checks payable to MONTANA DEPARTMENT OF REVENUE. 21. If line 16 is greater than line 19, enter the difference........................................ This Direct Deposit Your Refund Complete 1, 2, 3, and 4 (see instructions). 1. RTN# is your refund. ►21. 00 2. ACCT# 3. If using direct deposit, you are required to mark one box. Checking 4. Is this refund going to an account that is located outside of the United States or its territories? Savings Yes No Under penalties of false swearing, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Your Signature is Required Date X Paid Preparer’s Signature Paid Preparer’s PTIN/SSN Third Party Designee Do you want to allow another person (such as a paid preparer) to discuss this return with us? Yes Daytime Telephone Number No Third Party Designee’s Printed Name Third Party Designee’s Phone Number Spouse’s Signature Date X Firm’s FEIN Mark this box if you do not want forms and instructions mailed to you next year. Form 2EZ - Worksheets and Tax Table - 2016 Standard Deduction Worksheet 1. Enter your Montana adjusted gross income from Form 2EZ, line 10 here.....................................................................................................1. 2. Multiply the amount on line 1 by 20% (0.20) and enter the result here..........................................................................................................2. 3. Enter the amount below that corresponds to your filing status here...............................................................................................................3. • If your filing status is single (filing status 1), enter $4,460. This is your maximum standard deduction. • If your filing status is joint (filing status 2), enter $8,920. This is your maximum standard deduction. 4. Enter the amount from line 2 or 3, whichever is smaller.................................................................................................................................4. 5. Enter the amount below that corresponds to your filing status.......................................................................................................................5. • If your filing status is single (filing status 1), enter $1,980. This is your minimum standard deduction. • If your filing status is joint (filing status 2), enter $3,960. This is your minimum standard deduction. 6. Enter here and on Form 2EZ, line 11, the amount from line 4 or line 5, whichever is larger. This is your standard deduction.................6. Calculation of Interest on Underpayment of Estimated Taxes – Short Method Worksheet (If you made estimated tax payments, Form 2 will be a better option for you.) Montana law requires you to pay your income tax liability throughout the year. You can make your payments through employer withholding, through installment payments of estimated taxes, or through a combination of employer withholding and estimated tax payments. You are not required to make estimated tax payments if one of the following conditions applies to you: • Your combined tax liability after you applied your withholding and estimated tax payments is less than $500. • You did not have a 2015 income tax liability and you were a citizen or resident of the United States the entire year. • You retired in either 2015 or 2016 after reaching the age of 62. • You became disabled in either 2015 or 2016. • You are a farmer or rancher and 66-2/3% of your 2016 gross income is derived from your farming and ranching operation. Your 66-2/3% farming and ranching income is determined annually and is based on your 2016 gross income. Montana does not apply a “lookback” provision in determining farming and ranching gross income. If you did not pay in advance at least 90% of your 2016 income tax liability (after applying your credits) or 100% of your 2015 income tax liability (after applying your credits), you may have to pay interest on the underpayment of your estimated taxes. If you are required to pay interest on your underpayment, you can use this short method to determine your interest, but only if one of the following conditions applies to you: • You made no estimated tax payments (in other words, your only payments were Montana withholding); or • You made four equal estimated payments by the required due dates. If you are not eligible to use this short method to calculate your interest on your underpayment, use Montana Form EST-I, Interest on Underpayment of Estimated Tax Payments. This form is available at revenue.mt.gov, or call us toll-free at (866) 859-2254 (in Helena, 444-6900). 1. Enter here your 2016 total tax liability as reported on Form 2EZ, line 15 ����������������������������������������������������������������������������������������������������1. 2. Multiply line 1 by 90% (0.90) and enter the result here................................................................................................................................2. 3. Enter the amount from Form 2EZ, line 16 here............................................................................................................................................3. 4. Subtract line 3 from line 1 and enter the result here. If your result is $500 or less, stop here; you do not owe interest on your underpayment...............................................................................................................................................................................................4. 5. Enter here the 2015 income tax liability that you reported on your 2015 Form 2, line 54 or Form 2EZ, line 15...����������������������������������������5. 6. Enter the smaller of line 2 or line 5 here.......................................................................................................................................................6. 7. Enter the amount from Form 2EZ, line 16 here............................................................................................................................................7. 8. Subtract line 7 from line 6 and enter the result here. If the result is zero or less, stop here; you do not owe interest on your underpayment. This is your total underpayment for 2016 ���������������������������������������������������������������������������������������������������������������������������8. 9. Multiply line 8 by 0.05320 and enter the result here.....................................................................................................................................9. 10. If you paid the amount on line 8 before April 18, multiply the amount on line 8 by the number of days you paid before April 18, and then multiply by 0.0002192.........................................................................................................................................................................10. 11. Subtract line 10 from line 9 and enter the result here and on Form 2EZ, line 17. This is your interest on underpayment of estimated taxes......................................................................................................................................................................................... 11. 2016 Montana Individual Income Tax Table If Your Taxable Multiply If Your Taxable Multiply But Not And This Is But Not And This Is Income Is Your Taxable Income Is Your Taxable More Than Subtract Your Tax More Than Subtract Your Tax More Than Income By More Than Income By $0 $2,900 1% (0.010) $0 $10,500 $13,500 5% (0.050) $263 $2,900 $5,100 2% (0.020) $29 $13,500 $17,400 6% (0.060) $398 $5,100 $7,800 3% (0.030) $80 More Than $17,400 6.9% (0.069) $555 $7,800 $10,500 4% (0.040) $158 For example: Taxable income $6,800 X 3% (0.030) = $204. $204 minus $80 = $124 tax Form 2EZ 2016 Montana Individual Income Tax Return Income tax return for a Montana resident filing as single or married filing jointly with no dependents First Name and Initial Last Name Social Security Number Deceased? Date of Death M M D D 2 0 Y Y Mark this box if this is an amended return. Spouse’s First Name and Initial Last Name Spouse’s Social Security Number Deceased? Date of Death M M D D 2 0 Y Y Mailing Address City Filing Status (Mark only one box.) State 2. Married filing jointly 1. Single Zip+4 Note: If you are 65 or older, Form 2 will be a better option for you. Enter amounts corresponding to your federal tax return. Round to nearest dollar. If no entry, leave blank. 3. Wages, salaries, tips, etc. Include federal Form(s) W-2....................................................................................................................... 3. 00 4. Taxable interest and dividends. Include federal Schedule B if more than $1,500................................................................................ 4. 00 Income 5. Unemployment compensation.............................................................................................................................................................. 5. 00 6. Add lines 3 through 5 and enter the result here. This is your federal adjusted gross income........................................................ 6. 7. Exempt unemployment compensation.................................................................................................... 7. 00 00 8. Exemption for certain taxed tips and gratuities........................................................................................ 8. 00 9. Add lines 7 and 8; enter the result here. This is your total subtractions.......................................................................................... 9. 00 10. Subtract line 9 from line 6; enter the result here. This is your Montana adjusted gross income.................................................. 10. 00 Tax Liability 11. Enter your standard deduction from the worksheet on the back of this form..................................................................................... 11. 00 12. Enter $2,380 if your filing status is single or $4,760 if married filing jointly. This is your exemption amount................................. 12. 00 13. Add lines 11 and 12; enter the result here. This is your total deductions and exemptions...........................
Extracted from PDF file 2016-montana-form-2ez-instructions.pdf, last modified December 2016

More about the Montana Form 2EZ Instructions Individual Income Tax TY 2016

This booklet will help you to properly fill out an file Form 2EZ, your Montana resident individual income short tax form.

We last updated the Individual Income Tax Short Form Instructions in January 2017, so this is the latest version of Form 2EZ Instructions, fully updated for tax year 2016. You can download or print current or past-year PDFs of Form 2EZ Instructions directly from TaxFormFinder. You can print other Montana tax forms here.

Other Montana Individual Income Tax Forms:

TaxFormFinder has an additional 78 Montana income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 2EC Montana Elderly Homeowner/Renter Credit
Form 2 Instructions Individual Income Tax Instructional Booklet
Form 2 Montana Individual Income Tax Return
Form ENRG-B Alternative Energy System Credit
Form ENRG-C Energy Conservation Installation Credit

Download all MT tax forms View all 79 Montana Income Tax Forms


Form Sources:

Montana usually releases forms for the current tax year between January and April. We last updated Montana Form 2EZ Instructions from the Department of Revenue in January 2017.

Show Sources >

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Montana Form 2EZ Instructions

We have a total of two past-year versions of Form 2EZ Instructions in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:



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While we do our best to keep our list of Montana Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

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