The Bipartisan Budget Act of 2018 retroactively extended the deductions for tuition and fees and qualified mortgage insurance premiums through tax year 2017. If you already filed your 2017 Montana return and are eligible for these deductions, you must amend your Montana return to claim them.
We updated our forms and system to reflect these last-minute changes to federal tax law and can now accept amended returns reporting the extended deductions. Forms and instructions are available on My Revenue.
Be aware that you may face some delays or may have to use a different process to amend your state return. For example:
- If you filed electronically, your software provider may not allow these deductions yet because the software is not up to date. You may have to update your software or contact your provider to find out when an update will be available.
- Your software may not allow you to file an amended return electronically, but will allow you to print an amended return. As a result, you must send the amended return in the mail.
- Your software may not allow you to create an amended return at all. In this case you must download Montana Individual Income Tax Return (Form 2) and the related schedules, complete the amended return and send it in the mail.
When you amend your return do not forget to:
- Check the box for an amended return on the upper left corner of the Montana Individual Income Tax Return (Form 2),
- Enter any overpayment reported on your original return on Form 2, line 62.
- Tell us why you are amending your return on Form 2, Schedule VIII – Reporting of Special Transactions.