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42.17.317    ESTIMATED PAYMENTS FOR MARRIED TAXPAYERS FILING SEPARATE RETURNS

(1) Married taxpayers who make estimated payments and anticipate filing separate returns on the same form or separate returns on separate forms should submit the payments on behalf of the spouse whose tax liability the payments are intended to satisfy. For example, if spouse A and B are married, spouse A has wages that are subject to withholding and spouse B is self-employed, the estimated payments should be submitted indicating they are to be applied to spouse B's liability.

(2) Married taxpayers who have submitted estimated payments under one spouse's social security number but who subsequently determine that all or a portion of the payments should be applied to the other spouse's separate tax liability may reallocate the payments. Taxpayers who wish to reallocate payments can do so by either:

(a) contacting the department by phone or in writing prior to filing their Montana tax return; or

(b) indicating on the line for estimated payments how they wish the payments to be allocated when they file their Montana tax return.

History: 15-30-2620, MCA; IMP, 15-30-2512, MCA; NEW, 2008 MAR p. 65, Eff. 1/18/08; AMD, 2010 MAR p. 177, Eff. 1/15/10.

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