(1) The department's ability to accept electronic returns and reports is constantly evolving. Taxpayers should check www.mt.com/revenue, the department's web site, 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.