FILING INDIVIDUAL INCOME TAX RETURNS USING A DESIGNEE

42.15.303 FILING INDIVIDUAL INCOME TAX RETURNS USING A DESIGNEE

(1) A taxpayer who is unable to file their individual income tax return may have the return filed by a designated agent. For purposes of this rule, a designated agent is a person designated by the taxpayer under a power of attorney, or in the case of a minor, incapacitated person, or decedent, a parent, guardian, or other court-designated person charged with the taxpayer's financial matters.

(2) An individual income tax return must be filed for a decedent taxpayer covering the period from the beginning of the taxable year to the date of death. Authorizing statute(s): 15-30-2620 , MCA Implementing statute(s): 15-30-2602 , MCA History: Eff. 12/31/72; AMD, 1996 MAR p. 2605, Eff. 10/4/96; AMD, 2010 MAR p. 1088, Eff. 4/30/10; AMD, 2025 MAR, 42-1088, Eff. 1/25/25.