42.4.303 CLAIMING AN ELDERLY HOMEOWNER/RENTER TAX CREDIT
(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, Montana Elderly Homeowner/Renter Credit.
(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 file an individual income tax return, no later than April 15th of the fifth year following the claim year the claim must be:
(i) mailed to the department at the address set forth in ARM 42.1.101;
(ii) delivered to:
Department of Revenue
Sam W. Mitchell Building
Third floor, 125 North Roberts
Helena, Montana; or
(iii) filed electronically through the department's web site at: www.revenue.mt.gov.
(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 2011 and, although eligible, neglects to claim the credit by filing Form 2EC with their 2011 individual income tax return which they file April 6, 2012. Taxpayer may claim the credit by filing an amended 2011 individual income return with completed Form 2EC on or before April 15, 2017.
(b) Taxpayer, who is not required to file an individual income tax return for 2011, dies in February 2012. The taxpayer's personal representative, appointed June 2012, may at any time before April 15, 2017, either file a 2011 individual income tax return for the taxpayer with completed Form 2EC or file Form 2EC without filing a 2011 return.
(c) Taxpayer is required to, but does not file an individual income tax return for 2012. Taxpayer or, if the taxpayer has died, the personal representative of the taxpayer's estate, may claim the credit by filing a 2012 individual income return with completed Form 2EC on or before April 15, 2018.
History: 15-30-2609, 15-30-2620, MCA; IMP, 15-30-2609, 15-30-2339, MCA; NEW, 1984 MAR p. 2034, Eff. 12/28/84; AMD, 1996 MAR p. 2605, Eff. 10/4/96; AMD and TRANS, from ARM 42.15.324, 2004 MAR p. 3147, Eff. 12/17/04; AMD, 2010 MAR p. 1211, Eff. 5/14/10; AMD, 2013 MAR p. 216, Eff. 2/15/13.