42.17.314    NONRESIDENTS AND PART-YEAR RESIDENTS

(1) A nonresident or part-year resident who was not required to file a Montana individual income tax return for the previous tax year is not required to pay estimated taxes. ARM 42.15.301 sets forth the rules for determining who must file an individual income tax return.

(2) Part-year residents moving out of Montana, other than those in (1), are required to pay.

(3) Part-year residents moving in or out of Montana are not considered to have a short taxable year unless they have a short taxable year on their federal return.

(4) A participant in a composite return for the preceding tax year must pay estimated tax for the current tax year as provided in ARM 42.17.305 if they are not a participant in a composite return for the current tax year.

(5) A participant in a composite return for the current tax year is not required to pay estimated tax for the current tax year. The rules for filing composite returns are located in ARM Title 42, chapter 9, subchapter 2.

(6) A partnership or S corporation must pay estimated tax for the current tax year for each participant included in the filing of the current year composite return.

History: 15-30-2620, MCA; IMP, 15-30-2512, MCA; NEW, 1992 MAR p. 2778, Eff. 12/25/92; AMD, 2004 MAR p. 2754, Eff. 11/5/04; AMD, 2010 MAR p. 177, Eff. 1/15/10.