A nonfiler is someone who missed filing a prior year tax return when it appears they were required to file for Montana.
We use federal information, information from other state agencies, anonymous tips, and information for other areas of our department and our own taxpayer information to identify nonfilers.
There is no limit to how far back we can go to request a tax return from a nonfiler.
If we find a reason to suspect you are a nonfiler, we’ll send you a letter explaining the situation. Follow the instructions on the letter to respond. If you filed your returns, include copies with your reply.
If you don’t respond to the letter, we’ll issue an estimated assessment based on the best information we have available. You are required to pay this amount unless you work with us to resolve the issue.
Failure to pay may result in sending your balance to collections and additional penalties and interest.