(1) When the department adjusts the return of an estate or trust as provided in 15-30-2605, MCA, and one or more adjustments affect any Montana return filed by a beneficiary, the department may also adjust the beneficiary's return to reflect the adjustments that are allocable to the beneficiary. If a beneficiary has not filed a Montana income tax return, the department may request that the beneficiary file a return, or may estimate the beneficiary's tax liability as provided in 15-30-2512, MCA.

(2) The department will report the details of adjustments it makes to an estate or trust return to the fiduciary. If one or more items included in the income distribution deduction are affected by the adjustment, the department will also report the details of audit adjustments to the affected beneficiaries. The department will not report to a fiduciary the details of an adjustment to a beneficiary's return.

(3) The fiduciary of an estate or trust is responsible for filing all required forms and returns with the department on behalf of the estate or trust. The fiduciary of an estate or trust is also responsible for any estate or trust tax due. If there are two or more fiduciaries, the fiduciaries are jointly and severally liable.