INSTRUCTIONS: MONTANA INDIVIDUAL INCOME TAX AMENDED RETURN RECONCILIATION WORKSHEET

Residents, non-residents and part-year residents of Montana who file an amended income tax return with the state must include a reconciliation worksheet to explain all changes they are documenting. This document is found on the website of the Montana Department of Revenue.

Montana Individual Income Tax Amended Return Reconciliation Worksheet Step 1: At the top of the form, enter your first name, middle initial and last name. Do the same for your spouse if you filed a joint return.

Montana Individual Income Tax Amended Return Reconciliation Worksheet Step 2: Enter your Social Security number, as well as that of your spouse if applicable.

Montana Individual Income Tax Amended Return Reconciliation Worksheet Step 3: Enter the year of the tax year which you are amending.

Montana Individual Income Tax Amended Return Reconciliation Worksheet Step 4: The worksheet contains three columns, all of which must be completed. The first column requires you to record the figures as initially reported or last amended. The second column requires you to document the net change between the original and correct figures. The third column requires you to document the amended numbers.

Montana Individual Income Tax Amended Return Reconciliation Worksheet Step 5: Lines 1 through 7 document your additions and deductions.

Montana Individual Income Tax Amended Return Reconciliation Worksheet Step 6: Lines 8 through 25 provide instructions for the calculation of tax owed. If you are due a refund, this will be entered on line 24. If you have tax due, this will be entered on line 25.

Montana Individual Income Tax Amended Return Reconciliation Worksheet Step 7: On the second page, a chart is provided to document all reported changes. The first column requires you to enter the tax form or schedule which is being amended. The second column requires you to enter the line number being amended. The third column requires you to provide a written explanation for the change. Attach additional sheets if necessary to explain all changes.

Montana Individual Income Tax Amended Return Reconciliation Worksheet Step 8: This worksheet should be attached to your amended return and does not act as a substitute for it. You do not need to sign this worksheet, only the amended return. On the return, you may include the name and phone number of a third party contact person authorized to discuss your amended return.