(1) The department's ability to accept electronic
returns and reports is constantly evolving. Taxpayers should check
www.discoveringmontana.com/revenue, the department's website, to determine
which types of returns and reports the department will accept electronically.
(2) An electronic return or report is not complete unless all requested information
is provided and it is signed by the taxpayer or the taxpayer's authorized
representative as provided in this rule.
(3) Providing a personal identification number
(PIN) or an electronic signature as part of an electronic filing is the filer's
declaration, under the penalty of false swearing, that:
(a) the filer is the taxpayer identified in the
report or return; and
(b) the information in the report or return is
true, correct, and complete.
(4) The department is part of a federal-state joint-filing program that allows
taxpayers to electronically file certain federal and state tax returns
together. If a taxpayer files an electronic Montana return as part of the
federal-state joint-filing program, the taxpayer's federal signature or pin is
considered the taxpayer's signature or PIN on the Montana electronic return.
(5) If the department permits a taxpayer to file a
report or return electronically outside the federal-state joint-filing program,
including by telephone, without providing a PIN or an electronic signature, the
act of filing the return or report electronically constitutes the filer's
declaration, under the penalty of false swearing, that:
(a) the filer is the taxpayer identified in the
report or return; and
(b) the information in the report or return is
true, correct, and complete, and constitutes the taxpayer's signature.
(6) Except as permitted in the federal-state
joint-filing program described in (4) , a return or report may not be made
electronically for a taxpayer unable to make the taxpayer's own return by an
authorized agent or by a guardian or other person charged with the care of the
person or property of the taxpayer as provided in ARM 42.15.303.