(1) The elderly homeowner credit may be claimed by an eligible individual or, if an eligible individual dies before making a claim, by the personal representative of their estate, and must be made on Form 2EC.

(2) The time for, and manner of making, a claim for the credit depends on whether or not the qualified individual (or the personal representative for them) files an individual income tax return for the year for which the credit is claimed.

(a) If an eligible individual files or is required to file an individual income tax return for the year for which the credit is claimed, the claim must be filed with the return on or before the due date of the return, including extensions. ARM 42.15.301 sets forth the rules for determining whether an individual is required to file a return. If a return is made by or for an eligible individual without making a claim for the credit, the credit may be claimed by filing an amended return within five years after the due date of the return, not including extensions.

(b) If an eligible individual is not required to, and does not, file an individual income tax return, the claim must be mailed to the department at the address set forth in ARM 42.1.101 or delivered to the department at the Sam W. Mitchell Building, third floor, 125 N. Roberts, Helena, MT no later than April 15th of the fifth year following the claim year.

(c) If an eligible individual is required to, but did not, file an individual income tax return the claim must be made by filing an individual income tax return with completed form 2EC as provided in (2) (a) .

(d) If the taxpayer claiming the credit files their tax return electronically, he or she represents that they have completed Form 2EC and have all the required documentation. The form and required documentation are tax records the taxpayer must retain and provide to the department on request.

(3) The following are examples showing how this rule is applied:

(a) Taxpayer is required to file an individual income tax return for 2003 and, although eligible, neglects to claim the credit by filing Form 2EC with their 2003 individual income tax return which they file April 6, 2004. Taxpayer may claim the credit by filing an amended 2003 individual income return with completed Form 2EC on or before April 15, 2009.

(b) Taxpayer, who is not required to file an individual income tax return for 2003, dies in February 2004. Personal representative, appointed June 2004, may at any time before April 15, 2009, either file a 2003 individual income tax return for the taxpayer with completed Form 2EC or file Form 2EC without filing a 2003 return.

(c) Taxpayer is required to but does not file an individual income tax return for 2007. Taxpayer or, if the taxpayer has died, the personal representative of the taxpayer's estate, may claim the credit by filing a 2007 individual income return with completed Form 2EC on or before April 15, 2013.