- (1) Joint estimated income tax payments made by married individuals who are divorced at the end of the tax year or who are legally separated at the end of a tax year for which they do not file a joint return must be split equally unless the individuals enter into a written agreement, signed by each, providing a different division. By filing a return claiming other than an equal share of joint estimated income tax payments, a taxpayer represents that a written agreement signed by both parties, as provided in this rule has been executed.
- (2) Duly executed copies of the agreement are tax records and the taxpayer must retain and provide the department with copies on request.
- (3) The division of jointly filed estimated payments as provided in this rule does not relieve either taxpayer from the liability for interest on any underpayment.
Authorizing statute(s): 15-30-2620, MCA
Implementing statute(s): 15-30-2512, MCA
History: 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.