Form It - Montana Individual Income Tax Payment Voucher

Form EXt-12 Instructions

new! Beginning in tax year 2012, a taxpayer that has a

pay your 2012 income tax liability by the extended due date

tax liability of $200 or less will receive an automatic six

of the return.

month extension to file and pay. However, if the tax is

If you qualify for an extension for any other reason,

not paid on or before the extended due date, penalty and

but you have not paid your entire 2012 income tax liability

interest must be added to the tax due from the original

by April 15, 2013, you are relieved of the late file penalty

due date of the return.

but you are not relieved of the late payment penalty and

interest on your outstanding Montana income tax liability.

Do I need to complete this worksheet?

If you do not pay the full amount of your 2012 income

You do not need to complete this worksheet if any of the

tax liability by April 15, 2013, you will be charged a late

following apply to you:

payment penalty. This penalty is 1.2% per month or fraction

new! Your 2012 tax liability as reported on your 2012

of a calendar month on the unpaid tax. This penalty cannot

●

exceed 12% of your tax due.

Form 2, line 54; Form 2M, line 47 or Form 2EZ, line

15 is $200 or less.

If you do not pay your tax liability by April 15, 2013, you

You paid 100% of your 2011 tax liability as reported

will be charged interest at a rate of

per year, accruing

●

on your 2011 Form 2, line 54; Form 2M, line 47

daily and beginning on the due date of your return and

or Form 2EZ, line 15 through withholding and/or

continuing until your tax is paid.

estimated tax payments.

How can I make an extension payment?

You paid at least 90% of your 2012 income tax liability

●

You will need to complete this form to determine the

as reported on your 2012 Form 2, line 54; Form 2M,

amount of your extension payment. If you have more than

line 47 or Form 2EZ, line 15 through withholding and/

$1 on line 9, please pay that amount on or before April 15,

or estimated tax payments.

2013. If you are a fiscal year taxpayer, your payment is due

●

You are a first time filer.

on or before the 15th day of the fourth month after the close

of your tax year.

You had zero or negative taxable income for 2011.

●

Pay electronically. You can pay your extension

●

How can I get an extension of time to file my

payment electronically by e-check or credit card.

Montana income tax return?

Please visit our website at revenue.mt.gov under

Online Services. There is no fee for an e-check, but a

You can be granted an automatic extension of time of up to

small fee is applied for a credit card payment.

six months for filing your Montana income tax return if:

Pay by personal check, money order, or cashier’s

new! Your 2012 tax liability is $200 or less.

●

check. If you are paying by personal check, money

You paid 100% of your 2011 Montana income tax

●

order, or cashier’s check, please complete the

liability through your estimated tax payments, your

Montana Individual Income Tax Payment Voucher on

withholding, or a combination of both by April 15,

the previous page. Make your check payable to the

2013.

Montana Department of Revenue. Please remember

to sign your check, and write your social security

You paid at least 90% of your 2012 Montana income

●

number and “Tax Year 2012-EXT” on the memo

tax liability through your estimated tax payments,

line. Mail your payment and payment voucher to the

your withholding, or a combination of both by April 15,

following address:

2013.

Montana Department of Revenue

●

You are a first time filer.

PO Box 6309

You had zero or negative taxable income for 2011.

●

Helena, MT 59604-6309

You do not need to apply for a federal extension in order to

Administrative Rules of Montana: 42.15.316

receive a Montana extension.

I have a valid Montana extension but did not

Questions? Please call us toll free at (866) 859-2254 (in

pay my entire 2012 income tax liability by april

Helena, 444-6900).

15, 2013. Am I subject to penalties and interest

because I paid late?

You may be.

If you qualify for an extension because your 2012 tax

liability is $200 or less, you also qualify for an extension

to pay and will not be subject to penalties and interest if you

Form It - Montana Individual Income Tax Payment Voucher - 2012 Page 2

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