Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.15 - INCOME TAX
Subchapter 42.15.3 - Tax Returns
Rule 42.15.321 - JOINT RETURNS
Universal Citation: MT Admin Rules 42.15.321
Current through Register Vol. 24, December 20, 2024
(1) A joint return may be filed even though one of the spouses has no income or deductions. However, a joint return is not permitted if any of the following apply:
(a) the spouses have different taxable
years;
(b) one is a resident and
one is a nonresident; or
(c) either
spouse is a part-year resident.
(2) A joint return must include all income and deductions of both spouses. If a joint return is filed, both the husband and the wife must sign the return, and both are jointly and severally liable for the tax.
(3) Married taxpayers who have filed a joint return may not revoke their election to file jointly and file separately unless the following conditions are met:
(a) both spouses must agree to file
separately on the same form;
(b)
all prior years' tax liabilities must be paid; and
(c) the tax liability determined under the
joint return for the tax year for which a change is sought must be
paid.
15-30-2620, MCA; IMP, 15-30-2602, MCA;
Disclaimer: These regulations may not be the most recent version. Montana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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