1/2/2018

1

New provisions that apply to all tax types

15-30-2629

▪ HB 112 provides that the uniform dispute procedures apply to disputes for collection of delinquent taxes.▪ Specifically Offsets

▪ Changed the language in the statute to match the current dispute process.▪ Disputes may be referred to the Office of Dispute Resolution.

▪ Department must provide notice to the taxpayer of the dispute procedure.

▪ Administrative rules not yet updated.

▪ Effective immediately.

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15-1-211 15-2-302

▪ SB 137 revised MCA 15-1-211 and 15-2-302 to increase taxpayer appeal options and create informal procedures.

▪ Once a case is transferred to the Office of Dispute Resolution (ODR), a person or entity may elect to bypass review by ODR and receive a final department decision within 30 days of making the election.

▪ Provides that when a case is transferred to ODR and/or if the taxpayer elects to bypass ODR to the Montana Tax Appeal Board, the parties shall attempt to attain the objectives of discovery through informal consultation or communication. Formal discovery procedures may not be utilized by a taxpayer or the department unless reasonable informal efforts to obtain the needed information have not been successful.

▪ Administrative rules not yet updated.

▪ The Department’s existing informal review procedures are still in place.

▪ Applies to proceedings commenced on or after January 1, 2018.

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15-30-2609 15-31-509

▪ SB 138 extends the statute of limitations for claiming a refund under certain conditions

▪ A claim for refund may be made within 3 years of filing a return or within 1 year from the date of the overpayment or filing, whichever is later.

▪ Example – Estimated Return:

▪ Effective beginning with tax year 2017.

Under the old rule the refund

would not be allowed. New

rule allows a refund of any

overpayment resulting form

10/31x2 payment.

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▪ HB 137 – Effective Immediately

▪ Applies to Employers

▪ Officially repealed the Insure Montana tax credit

▪ HB 391 – Effective beginning with tax year 2019

▪ Applies to individuals

▪ Provides for a Montana Earned Income Tax Credit equal to 3% of the federal Earned Income Tax Credit

▪ HB 498 – Effective Immediately

▪ Extends the termination date for the Unlocking Public Lands Credit from the end of 2020 to the end of 2027

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▪ HB 550 – Effective beginning with tax year 2018.

▪ Applies to Corporations.

▪ Limits the carryback of a corporate NOL to $500,000 annually.

▪ Extends the carry forward period from 7 years to 10 years.

▪ HB 574 – Effective beginning with tax year 2019.

▪ Applies to Individuals, Partnerships and S corporations.

▪ Allows taxpayers to deduct business expenses from Montana AGI when the expenses cannot be deducted federally due to a federal credit claimed by the taxpayer.

▪ SB 317 – Effective July 1, 2019

▪ Applies to delinquent taxes other than Individual Income taxes.

▪ Changes the interest rate from 12% to 3 percentage points above the prime rate as reported by the Federal Reserve.

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▪ The tuition and fees deduction expired December 31, 2016 and was not extended.▪ Corresponding line revised on Montana Form 2 (Line 35).

▪ Repurposed for future use.

▪ Medical Expenses over 7.5% of AGI for all▪ HR 1 included a provision that brings back the 7.5% AGI limitation for taxpayers

▪ Applies to all, not just those over 65

▪ Effective for tax year 2017.

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1/2/2018

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Title 15, Chapter 61 42.15.6

▪ HB 175 revised laws related to Montana Medical Savings Accounts : Highlights

▪ Provides a contribution limit, $3,500 for 2018 and $4,000 for 2019. After 2019 the contribution limit will be adjusted for inflation. The deductible amount is the same as the contribution limit.

▪ Eligible expenses now include expenses for administering the account and family leave expense.

▪ “Family leave expense” - If you or an immediate family member take FMLA leave to care for a qualifying relative, funds from the Montana MSA account can be used to replace lost income. This category also includes premiums paid for family leave insurance.

▪ The inheritance of an MSA by an immediate family member (spouse, parents, children) is exempt for the estate of the deceased.

▪ Administrative Rule Notice in Progress. The proposed rules will provide additional guidance on transfers of accounts, the tax treatment when an account holder moves out of state and the treatment of excess past contribution which are no longer deductible per the statute.

▪ Effective for tax year 2018.

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Title 76, Chapter 17

▪ HB 597 created the Montana Public Land Access Network Grant Program – A.K.A “MT-PLAN”.

▪ The grant program is funded by private donations.▪ Contributions are deductible under existing charitable contribution rules.

▪ Deductible on Montana Form 2, Schedule III.

▪ Application for grants are made to the Department of Natural Resources and Conservation (DNRC).▪ Grant recipients do not include payment in Montana AGI (15-30-2110(2)(t), MCA)

▪ Subtracted on Form 2, Schedule II (but only if payment is included in Fed AGI)

▪ For more information about MT-PLAN, visit:

http://dnrc.mt.gov/divisions/trust/mt-plan

▪ Effective July 1, 2017 -- Terminates June 30, 2027.

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1/2/2018

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▪HB 42 – Effective beginning tax year 2017▪ Changed the due date for Partnership returns

▪ Due date is now March 15, or for fiscal filers, the 15th day of the 3rd month following the close of the partnership’s fiscal year.

▪HB 63 – Effective beginning tax year 2017▪ Changed the due date of withholding annual returns (MW-3 and RW-3), W-

2 statements, and 1099s.

▪ Due date is now January 31st.

▪ Revised extension rules for pass-through entities (MAR 42-2-979)▪ No longer required to submit a copy of Federal Form 7004

▪ 6 month extension is automatic as long as the return is filed by the extended due date and tax, penalties, and interest are paid on or before the date the return is filed.

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39-6-109 15-30-2357 15-31-173 42.4

▪ HB 308 provides Montana businesses with a $750 tax credit for every new position hired where the worker is offered on-the-job training through the Montana Registered Apprenticeship unit. ▪ For every veteran hired and given an apprenticeship opportunity, businesses will be provided a

$1,500 tax credit.

▪ Claimed for the tax year in which the credit was approved.

▪ Employers apply for the credit through the Department of Labor and Industry(DLI), Workforce Services Division.▪ Must be a Montana Registered Apprenticeship Program Sponsor.

▪ DLI will review the application and provide notice that the credit is approved or denied.

▪ Employer claims the amount approved on their income tax return, submits approval notice with the return.

▪ DOR Rule Notice MAR 42-2-983, Pending Adoption (hearing held October 12, 2017).▪ Provides how the credit is distributed to owners of a pass-through entity.

▪ Provides guidance for timing differences when the employer operates on a fiscal year.

▪ To date, the DLI has not published any information about the program.

▪ Effective beginning with tax year 2018.

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Title 15, Chapter 31, Part 3 42.26

▪ HB 511 revised Corporate Income Tax laws to conform with revisions made to the Multistate Tax Compact with regard to the apportionment and allocation of multistate income.

▪ Replaced terms “business” and “nonbusiness” income with the terms “apportionable” and “nonapportionable” income.

▪ Adopted the Market Sourcing of Sales method for the purpose of determining the receipts factor portion of the apportionment formula.▪ Services

▪ Intangible property

▪ Administrative Rule Notice, MAR 42-2-985, pending Public Hearing on November 2, 2017.

▪ Effective beginning with tax year 2018.

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15-30-3313 42.9.106

▪ SB 252 revised the definition of “Domestic 2nd Tier Pass-Through Entity”

▪ “Domestic 2nd Tier Pass-Through Entity” now means…

…a second-tier pass-through entity whose interest is entirely held, either directly or indirectly, by one or more resident individuals, domestic C. corporations, or any other entities, organizations, or accounts whose principal place of business or administration is located in the state of Montana or any combination of interests held thereof.

▪ Rule Notice: MAR 42-2-979, Pending Adoption (hearing held September 28, 2017).

▪ Effective for tax years beginning January 1, 2017.

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17

Tier 3

Tier 2

Tier 1 Partnership

Partnership

Resident

Individual

Resident

Trust

S Corp

Resident

Individual

Nonresident

Individual

Single Member LLC

Domestic C Corporation

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▪The Apprenticeship Tax Credit (HB 308) is administered by:

The Department of Revenue

The Department of Labor

The Department of Natural Resources

1/2/2018

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SB 333 – Bill Text

Title 15, Chapter 64, MCA

Medical Marijuana Provider Tax – FAQs Online

All gross sales of marijuana and marijuana infused products are taxable. The tax is on the gross retail price, which is the established price for which a marijuana product is sold to a purchaser before any discount or reduction. “Sale” or “sell” means any transfer of marijuana products for consideration, exchange, barter, gift, offer for sale, or distribution in any manner or by any means.

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▪ First taxable period began July 1, 2017.

▪ Tax returns and payments are due 15 days after the end of the quarter.

▪ The tax is 4% for all quarters the first year beginning July 1, 2017 and ending June 30, 2018. Beginning July 1, 2018 and thereafter the tax is 2%

▪ Taxpayers should file their returns electronically using My Revenue beginning in October 2017.

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Quarter Taxable Period Return Due

3rd Quarter July through September October 15th

4th Quarter October through December January 15th

1st Quarter January through March April 15th

2nd Quarter April through June July 15th

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▪You can pay online when you file your return on My Revenue, or

▪ Send checks and money orders to: Montana Department of Revenue

PO Box 6169

Helena, MT 59604-6309

▪Pay in Cash

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All cash payments must be in a tamper-evident deposit bag

no larger than 11″ x 13″.

Multiple bags may be used if needed. Bags may be purchased

online at numerous locations and office supply stores.

1. Print a payment voucher from My Revenue2. Include a copy of the voucher in each deposit bag

3. Write your name and Provider ID on each deposit bag

To maintain the accuracy of your deposit, please sort cash by

denomination and face all bills in the same direction. We will not accept any mutilated or contaminated currency.

Exact amount is required. The department is not equipped

to provide change.

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▪ Even if you hold a valid medical marijuana card, which allows you to possess or grow marijuana for medicinal purposes, you are not entitled to a deduction on your income tax return for costs of purchasing or growing marijuana.

▪ Except for insulin, only drugs that a physician prescribes are allowed as an itemized deduction for medical expenses. Federal law prohibits a physician from prescribing marijuana even in states where marijuana is legal for medicinal purposes. Under Montana’s Medical Marijuana Act, physicians do not prescribe the drug they only certify the qualifying patient.

▪ Montana law does not provide for an exception.

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▪ Under IRC 280E, providers are generally not allowed a deduction on their federal return for business expenses associated with the production and sale of Marijuana other than those directly related to the cost of manufacturing the product.

▪ The following are types of expenses that go into figuring the cost of goods sold.▪ The cost of products or raw materials, including freight

▪ Storage

▪ Direct labor costs (including contributions to pensions or annuity plans) for workers who produce the products

▪ Factory overhead

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▪Montana will allow a taxpayer to claim the expenses typically disallowed under IRC 280E if they are a registered provider with the State of Montana.

▪Broad authority under 50-46-319, MCA.

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▪ See the instructions for the appropriate federal schedule for determining the net

income from your business to be reported on your federal return.

▪ The schedule showing income after deductions allowed for federal purposes will be

submitted with your federal return.

▪ Complete a second Montana-only schedule to determine the expense amount you

can subtract on your Montana return.

▪ Report the difference between the allowed federal amount and the allowed

Montana amount as an “Other Subtraction” on your Montana income tax form:▪ Montana Form 2, Schedule II, line 35.▪ Montana Form PR-1, line 17c.▪ Montana Form CLT-4S, line 16c.▪ Montana Form CIT, line 3g.

▪ Keep the Montana-only schedule with your tax records.

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▪The Medical Marijuana Provider Tax is due

Monthly

Annually

Quarterly

Title 70, Chapter 9, Part 8, MCA

Rule Chapter 42.38, ARM

1/2/2018

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▪ Unclaimed Property Programs▪ All States, the District of Columbia, Puerto Rico & the U.S. Virgin Islands

▪ Quebec, British Columbia, Alberta & the Nation of Kenya

▪ History of Unclaimed Property▪ Based on English common law

▪ Property reverted (“escheated”) to the King

▪ First Model Unclaimed Property Act in 1954

▪ Latest Model Unclaimed Property Act – 2016 version

▪ Montana adopted the 1995 UPPA.

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▪ Unclaimed Property Act is not a true escheat statute.

▪ Claims can be made into perpetuity in most cases – even by heirs.

▪ Benefits of the Act

▪ Good customer relations

▪ Current records

▪ Reduces audit risk

▪ Reunited property with owners

▪ Purpose of the Uniform Unclaimed Property Act

▪ Protect the property rights of the owners

▪ Relieve holder from liability of property.

▪ Provide economic benefit to “all” citizens of the State.

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▪ Unlocatable mineral trusts are created in the District Court

▪ The clerk of court is named as trustee – they may decline duties.

▪ Trustee’s Duties:▪ Receive all bonuses, rental payments, royalties, etc.

▪ Execute and deliver an oil, gas, or other mineral lease, a ratification, a division order, etc.

▪ Take, keep control and preserve trust property

▪ Trust Termination:▪ Through order of the District Court

▪ Filing of address with County Clerk and Recorder

No report required, payment to DOR as terms of agreement.

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▪ Holder: any legal or commercial entity obligated to hold for the account of, or deliver or pay to, the owner property that is subject to Unclaimed Property Act.

▪ Apparent owner: person whose name appears on the records of a holder as the person entitled to the property held, issued or owning by a holder.

▪ Property is presumed abandoned if it is unclaimed by the apparent owner for the time specified in the Act (dormancy period.)

▪ Property is unclaimed if the apparent owner has not indicated interest in the property & it has been unclaimed for the time specified in the Act.

▪ Property: a fixed & certain interest in intangible personal property that is held, issued, or owed in the course of a holder’s business. Can also include tangible property (safe deposit box.)▪ Bank accounts, refunds, uncashed checks, securities, credit balances, gift certificates,

insurance proceeds, wages, posted bonds, overage payments, restitution payments, royalty payments,etc.

▪ Derivative right: The right of a state to take custody of an obligation that is deemed to be abandoned property. State “stands in the shoes” of the owner.

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▪ Identify & protect property

▪ Notify owner ▪ Due diligence requirements

▪ Not more than 120 days or less than 60 days before filing the report.

▪ Except:

▪ Inaccurate address record

▪ Value of the property is less than $50

▪ Report & Remit property ▪ May 1st – life insurance companies

▪ November 1st – All other unclaimed property holders

▪ Retain Copies of Holder Reports & supporting records▪ Statute of Limitations - 10 years

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▪Owner has not communicated, in writing or by other means, with the holder regarding the property.

▪Owner’s interest in property:▪ Presentment of a check or other instrument of payment with

respect to an account.

▪ Owner-directed activity in the account.

▪ Making of a deposit to or withdrawal from an account

▪ Payment of a premium

▪ Memorandum (ARM 42.38.103)

▪ A note in the holder’s file that the owner discussed the account or property with the holder or holder’s employee in person or by telephone.

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▪ Dormancy periods range from 1 year to 15 years.

▪ Determines when property becomes unclaimed.

▪ At the time that an interest is presumed abandoned, any other property right accrued … is also presumed abandoned. §70-9-803(2), Mont. Code Ann. (e.g. monthly mineral interest.)

▪ Property dormancy periods begin (different terms used):▪ Issuance

▪ 2nd mailing

▪ Obligation accrued

▪ Obligation to pay

▪ Distribution date/ distributable

▪ Maturity or the date of the last indication by the owner…

▪ Payable37

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40

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▪Complete and mail to the Department of Revenue: Form UCH-1

▪Electronically file your return through “ePass Montana”▪ Free NAUPA II formatted software available through DOR website or

NAUPA (National Association of Unclaimed Property Administrators.)

http://revenue.mt.gov/

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Miscellaneous Tax Unit Manager: Mark Schoenfeld

mschoenfeld@mt.gov, 444-1940

Lead Auditor - Jason Lay

Jason.Lay@mt.gov, 444-0756

Holder Specialist - Tami Pippin

tpippin@mt.gov, 444-0658

Auditor - Joel Baker

jbaker@mt.gov, 582-3427

Auditor - Nicole Hensley

nhensley@mt.gov, 444-6908

Auditor - Scott Payton

scpayton@mt.gov, 444-0926

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▪An Unclaimed Property Holder is required to:

Identify & protect property

Notify owner

Report & Remit property

All of the above

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15-30-2604 42.15.316 42.9.102

(3) (a) A taxpayer is allowed an automatic extension of time for filing the taxpayer's return of

up to 6 months following the date prescribed for filing the tax return [April 15].

(b) The tax, penalty, and interest due must be paid when the return is filed. Penalty and

interest must be added to the tax due as provided in MCA 15-1-216.

(4) The department may grant an additional extension of time for the filing of a return whenever in its judgment good cause exists.

(5) The extension of time for filing a return is not an extension of time for the payment of taxes.

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15-30-2604 42.15.316 42.9.102

Automatic means that there is no additional formality necessary, no form, no request,

no approval. The taxpayer must file within the extension period.

Filing10/15

04/15

Extension Period

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15-1-216 42.2.506

▪ The penalty equals 5% of the tax due for each month during which

there is a failure to file the return, not to exceed an amount up to

25% of the tax due. There is a minimum of $50 even for a return

claiming a refund.

▪ The late filing penalty is calculated from the extended due date until

the department actually receives the late return.

▪ The penalty is computed only on the net amount of tax due as of the

extended due date, after credit has been given for amounts paid

through withholding, estimated tax payments, or other credits

claimed on the return. Payments are taken into account when

received.48

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15-1-216 42.2.506

A late file penalty is calculated from the extended due date of the return on the basis of

the net amount due on the extended due date.

In the example, a return showing $1,000 tax liability is received on November 15, a month after the extended due date. The return is late. A full payment of $1,000 was received on

June 15, two months after the payment is due, but before the extended due date. The

minimum late file penalty of $50 is still due.

If instead the payment is sent with the late return, the late file penalty would be calculated from the extended due date to the date the return is filed, at a rate of 5% a

month, up to 25%. The penalty would be $100 ($1,000 x 5% x 2 parts of a month).

Payment10/15

04/15

Filing

Example

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15-1-216 15-30-3302 42.2.506 42.9.103

Pass-trough entities may file a composite return or an information return.

Composite tax is in lieu of income tax so the uniform penalty and interest statute applies (MCA 15-1-216).

Information returns, however, do not always show a withholding tax due. Therefore, they have a unique late file penalty (MCA 15-30-3302):

The penalty equals $10 a month, multiplied by the number of owners, up to 5 months ($50 per owner). The entire penalty may not exceed $2,500 for the tax period.

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15-1-216 42.2.504

▪ Beginning with tax year 2017, the rate for calculating the late payment penalty is

reduced from 1.2% per month to 0.5% per month on taxes past due, calculated daily.

The maximum amount of late payment penalty that may be assessed remains 12% of

the tax past due.

▪ Waiver of late payment penalty: The payment of tax and interest must be received

within 30 days following the first notice from the Department. The Example shows

when the waiver does not apply and the late payment penalty is due.

31 days

PaymentFiling10/15

04/15Example

First Notice

Late Payment Penalty Period

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15-1-216 42.2.504

A person who purposely or knowingly […] fails to file a return or report as required

under Title 15 when due or fails to file a return or report within 60 days after

receiving written notice from the department that a return or report must be filed is

liable for an additional penalty of 15% of the tax due for each month or fraction of a

month during which the person purposely or knowingly fails to file a return or report,

but not to exceed 75% of the tax due as determined by the department.

In practice: The department is still working on policies and procedures with regard to

when and how this penalty applies.

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15-1-216 42.2.504

Fraudulent: when a taxpayer files a fraudulent return the department must impose a penalty of 75% of:

●The tax due on the underpayment of tax attributable to the fraudulent amount;

●The amount of credit claimed.

Frivolous: when a taxpayer files a frivolous return an additional penalty of $2,500 is imposed.

Frivolous positions are the same as the ones described in Notice 2010-33 of the IRS

Example: Compliance with [Montana] laws is voluntary or optional and not required by law or similar argument.

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15-1-216 42.2.507

The Penalty equals 20% of the substantial understatement.

An understatement is :

The tax required to be shown on the return (due to an audit)

Less the amount of tax reported on the return

Less the amount of tax related to a position that is adequately disclosed in the return and for which there is reasonable basis [Reasonable statement made in good faith must be attached]

Less the amount of tax related to an understatement attributable to a tax treatment which is supported by a substantial authority [the weight of the authority used must be substantial in relation to contrary authority; substantial does not mean prevalent, but it does not mean anecdotic either]

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15-1-216 42.2.507

The penalty is assessed only when the understatement is substantial:

1. For Individuals, estate and trusts, to be substantial the understatement must exceeds the greaterof:10% of the amount of the adjusted tax liability or $3,000.

Example: a taxpayer reports $2,000 of tax but had to report $6,000. The taxpayer did not add any statement of reasonable basis nor does she cite any. The understatement is $4,000. The penalty is $800 (20% x $4,000).

2. For all other taxpayers, to be substantial the understatement must exceeds the lesser of:10% of the amount of tax required, if the understatement is greater than $10,000, or $500,000. $500,000 is always a substantial understatement of tax and $10,000 never is. In between, the understatement must be more than 10% of the adjusted tax liability to be substantial.

Example: a corporation reports $800,000 of tax but had to report $1,000,000. The understatement, $200,000, is more than $100,000 (10% of the adjusted tax). The understatement is substantial and the penalty is $40,000. If the corporation had reported $900,001 of tax, there would not have been any substantial understatement and no penalty.

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15-1-216 42.2.505

Rates in effect in 2018:

Individuals, estate, trusts and pass-through entities:

The interest rate for unpaid taxes when due including delinquent taxes and deficiency assessments is 4%

The same rate applies to all interest on underpayment of estimated taxes due for the 2017 tax year.

All other taxpayers: 12% (until July 1, 2019)

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When a return reporting tax due is filed electronically, we generally receive the return and post it within two days. A Notice of Assessment will go out shortly thereafter.

If you e-file a tax return for your clients after April 15 that reports tax due, and your client drops a check in the mail a couple of days later, the department will likely not get the payment before a Notice of Assessment is sent to the client.

If your client receives a Notice of Assessment, but believes a payment was mailed, please contact us before sending in an objection.

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▪ Booklets will not be mailed out starting with this year.

▪ You no longer need to check a box to tell us you don’t want them.

▪ The toll free number has been removed from all forms and instructions.

▪ Call (406) 444-6900.

▪ Introducing – My Revenue.

▪ The My Revenue service is the new home for all revenue related forms. Use the guided search, keyword search, or forms directory to easily find what you are looking for.

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Form DS-1 discontinued What was Form DS-1?

Disability Income Exclusion: A taxpayer under 65 may exclude $100 of retirement disability benefit

per week. Any income in excess of $15,000 Montana adjusted gross income reduces the deduction by

an equal amount.

A new worksheet is located in the instructions.

Form AMD discontinued What was Form AMD?

AMD was used to provide information about amended returns and a statement reflecting the reasons

for amending the return.

Taxpayers were confusing this form with an amended return, in part because the information to

report were redundant with the amended return.

Information reflecting the reasons for amending the return can be new find on Schedule VIII.

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Form 2 Amending your return 1

- You must show it is an amended return on Top left corner of the Form.

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Line 62 now includes

overpayments from the initial return(s) carried

forward. They are treated like a refund for the calculation of the amounts

owed, or to be refunded.

As a result, line 71 will show

the amount due, or line 74 will show the refund as a

result of the change.

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Form 2 – Schedule VIII

You must also tell us

Why you amended

your return.

And tell us which line

you changed

and for what reason.

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Form 2 – Schedule VIII

Election to forgo the NOL is now on Schedule VIII of Form 2. The election is made the

same year the NOL is created.

Special carryback periods. Taxpayers who are eligible for a special carryback period

must select the period for which they are eligible to validate the special period.

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▪Form PT-AGR▪Still the same, but more 2nd tier pass-through entities will qualify to file for a waiver.

▪Forms PR-1 and CLT-4S▪Schedule III has been eliminated

▪Schedule K-1 Revised

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Part 2 – Added fields for Entity

Type, Composite Check Box, PT-

AGR Year, Montana Source Income, Profit & Loss %, Entity’s

Apportionment Factor

Part 3 – A new column for

Montana Sourced Additions and

Subtractions

Part 5 – Separate lines for

Pass-Through Withholding

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▪The new platform to find tax forms on the Department’s website is called:

My Revenue

DOR’s Fantastic Forms Page

Form Finder

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Website:

http://revenue.mt.gov/

Helena area

(406) 444-6900

TDD

(406) 444-2830

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Business & Valuaton Tax Bureau Chief: Kory Hofland

khofland@mt.gov, 444-3587

Corporation Tax Unit Manager:Brian Staley

bstaley@mt.gov, 444-1758

Miscellaneous Tax Unit Manager: Mark Schoenfeld

mschoenfeld@mt.gov, 444-1940

Tracee Abel, Specialisttabel@mt.gov, 444-1932

David Merrien, Specialistdmerrien@mt.gov, 444-7917

Office of Taxpayer Assistance: KristanBarbour

kbarbour@mt.gov, 444-2762

E-Services Unit Manager: Tim Wilson

timwilson@mt.gov, 444-9351DORe-Services@mt.gov

Income & Withholding Tax Bureau

Chief: Shona McHughsmchugh@mt.gov, 444-5817

Taxpayer Accounting Unit Manager:

Brenda Price

bprice@mt.gov, 444-0501

Withholding Unit Manager:

Robin Sayler

rsayler@mt.gov, 444-1991

Compliance Unit Manager:

Micah Christensen

michristensen@mt.gov, 444-4373

Pass-Through Unit Manager:Rachael Milne

rmilne@mt.gov, 444-3363

Field Audit Unit Manager:

Brian Olsenbolsen@mt.gov, 444-2994