Montana Tax Form 2EZ - Individual Income EZ Tax Return Instructions

General Informations

What’s New For 2008

Federal Economic Stimulus Package Rebate. The economic stimulus payment you received from the Internal Revenue Service in 2008 is not taxable for either federal or state income tax purposes. The payment can, however, impact Montana taxpayers who are itemizing income tax deductions for tax year 2008. Because you are fi ling Form 2EZ and claiming the standard deduction, there is no impact to you.

Voluntary Check-Off Contribution for Montana Military Family Relief Fund. Please consider helping Montana families by making a voluntary contribution to this fund as you file your tax return. The relief fund provides grants that aid Montana families in defraying the costs of food, housing, utilities, medical services and other expenses when a wage earner has been called to active military duty. As always, we encourage you to consider all the available voluntary check-off programs included on Form 2EZ.

Before You Get Started

Important--if either of the following two items, which are new for 2008, applies to you, you will need to file Form 2 instead of Form 2EZ.

Montana Mineral Royalty Tax Withholding. Effective January 1, 2008, royalty payments made to owners of Montana mineral rights are subject to state income tax withholding if certain thresholds are met. You will need to file Form 2 if you intend to report any mineral royalty income and/or Montana mineral royalty tax withholding. Please refer to the instructions on Form 2.

Temporary Emergency Lodging Credit. For tax years beginning on or after January 1, 2008, there is a refundable credit available for licensed establishments that provide short-term emergency lodging under the Temporary Emergency Lodging Program. The program helps provide lodging for individuals or families who have been displaced from their residence and have been referred to the establishment by a charitable organization approved by the Montana Department of Public Health and Human Services. The credit is equal to $30 for each day of lodging provided by the establishment and is limited to fi ve nights’ lodging for each individual. You will need to file Form 2 if you intend to claim this credit. Complete instructions for this credit are available on Form 2.

Direct Electronic Filing—At No Cost to You. Using our direct electronic services at mt.gov/revenue, you can file Form 2EZ, as well as make an electronic payment or direct-deposit your tax refund. Please note that this service applies only to your Montana tax forms; you may still have a filing obligation for federal purposes.

Interest on Unpaid Individual Income Tax Liabilities. The current interest rate of 8% will continue to be in effect through December 31, 2009. Under Montana law, the daily accrual interest rate for all unpaid individual income taxes depends on the rate set by the Internal Revenue Service and may fluctuate each year, but will not be less than 8%.

Getting Started

These simple steps will help you to complete and fi le your Montana individual income tax return.

• Complete your federal income tax return.
• Determine if Montana Form 2EZ is right for you. See General Information.
• Decide if you will file electronically or use a paper tax return.
• File your Montana tax return or request an extension (include your payment, if taxes are due) by April 15, 2009.
• Remember to sign your tax return.
• When finished, please accept our thanks for a job well done!

Am I required to file a Montana individual income tax return?

If you are a resident, nonresident or a part-year resident, you have to file a Montana individual income tax return when you have Montana source income and your federal gross income, excluding unemployment compensation, is equal to or greater than the corresponding amounts that are identified in the following chart.

IF your filing status is…	AND at the end of 2008 you were…	THEN you should file a tax return if your federal gross income, excluding unemployment compensation was at least…
Single	Under 65	$3,920
Married fi ling jointly with your spouse	Both under 65	$7,840
Your filing status must either be single or married filing jointly to use Form 2EZ.

I am required to file a Montana individual income tax return. Is the Form 2EZ appropriate for me and my situation?

To use Montana Form 2EZ, you should be able to answer yes to all of the following:

• I was a Montana resident for all of 2008.
• I am filing as a single person or as a married person filing a joint tax return.
• My spouse and I were under 65 and not blind at the end of 2008.
• I am claiming no dependents.
• My only income is from wages, interest, dividends, or unemployment.
• I am claiming the standard deduction rather than itemizing deductions.

If you answered no to any question above, the Form 2EZ is not appropriate for you. Please visit our website at mt.gov/ revenue, or call us toll free at (866) 859-2254 (in Helena, 444-6900) to help determine which form best fi ts your situation.

How do I determine whether I am a full-year resident, nonresident or a part-year resident of Montana for individual income tax purposes?

You are a resident of Montana for individual income tax purposes if you live in Montana or if you maintain a permanent home in Montana. You will not lose your Montana residency if you left the state temporarily with the intention of returning. Your Montana residency is lost, or changed, when you establish a permanent residence outside of Montana with no intention of returning. Unless there is a specific statutory exception, if you establish Montana residency for any other purpose, you are considered a Montana resident for income tax purposes.

You are a nonresident of Montana if you did not consider Montana your home at any time during the tax year even though you may have lived and worked in Montana temporarily during the tax year.

You are a part-year resident of Montana if you moved to or from Montana during the tax year with the intention of establishing a permanent residence in your new state.

How do I determine my legal residence for Montana income tax purposes?

Your legal residence is generally the place where you maintain your most important family, social, economic, political and religious ties. It is a place where you remain when you are not called elsewhere for work or for other temporary purposes. Your change in residency is not accomplished by being away from your home temporarily or for a prolonged period of time. Your change of residency is established when you leave your home and do not intend to return, but instead, intend to establish a new home elsewhere.

When do I have to file my Montana income tax return?

Your 2008 Form 2EZ tax return has to be filed by April 15, 2009.

How can I get an extension of time to file my Montana income tax return?

First of all, it should be clear that any extension of time to file your Montana income tax return is not an extension of time to pay your income tax liability. If you have a valid Montana extension but have not paid your complete income tax liability by April 15, 2009, you are relieved of late file penalties but you are not relieved of late payment penalties and interest on your outstanding Montana income tax liability.

You can be granted an extension of time for fi ling your Montana income tax return if you meet both of the following requirements by April 15, 2009:

1. You have applied to the Internal Revenue Service by filing federal Form 4868 for an automatic six-month extension to file your federal income tax return.
2. You have paid 90% of your 2008 Montana income tax liability or 100% of your 2007 Montana income tax liability through your estimated tax payments, your withholding tax, or a combination of both your estimated and withholding tax payments.

Even though you have applied for an automatic six-month federal extension, this does not guarantee that you have a Montana extension unless you have met one of the requirements listed in number 2 above on or before April 15, 2009. Please use the Montana Form EXT-08, 2008 Extension Payment Worksheet, in order to determine if you have a Montana extension payment requirement. You can get a copy of this form by visiting our website at mt.gov/ revenue or calling us toll free at (866) 859-2254 (in Helena, 444-6900). If you are required to make an extension payment, please use the tax payment coupon found on this worksheet.

In order to complete your Montana extension, you have to check the extension indicator box found on the bottom right hand corner of Montana Form 2EZ and attach a copy of your federal Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, to your Montana income tax return. Please do not send us a copy of your federal Form 4868 prior to filing your Montana income tax return. If you fi le electronically, you do not have to send the federal Form 4868 to us, but you should keep a copy for your records. It is important that you follow the requirements stated above, or your extension will not be accepted and a late file penalty will be applied.

I am on active duty in the regular armed forces and currently serving in an area designated as a combat zone or contingency operations. I am unable to fi le my Montana individual income tax return by April 15, 2009. Can I (and my spouse) obtain an extension to fi le my 2008 Montana individual income tax return?

Yes, you can—but you must use Form 2. Montana state law conforms to federal law and references the Servicemembers Civil Relief Act, which provides for the same extension of time for you to file your Montana individual income tax return that is provided on your federal income tax return. If you are serving in a combat zone or in a contingency operation, you (and/or your spouse) can extend the filing of your Montana income tax return for up to 180 days after the time you (and/or your spouse) are discharged from service.

If you are filing your tax return under the Servicemembers Civil Relief Act, clearly write on the top of Montana Form 2, using red ink, “combat zone or contingency operations extension,” and file your tax return within 180 days after being discharged from service. In addition, if you fi le within 180 days of being discharged, you are not assessed any penalties or interest.

What happens if I’m late in filing my Montana individual income tax return?

If you file your tax return late, you will be assessed a late file penalty of $50 or the amount of tax due, whichever is less. If you file a late tax return for which you are receiving a refund, you will not be charged a late fee.

What happens if my payment is late?

If you do not pay the full amount of your tax liability on or before April 15, 2009, you will be charged a late payment penalty. This penalty is 1.2% per month or fraction of a calendar month on the unpaid tax. This penalty cannot exceed 12% of the tax due.

If you do not pay your tax liability by April 15, 2009, you will also be charged interest at a rate of 8% per year accrued daily. If you can’t pay your tax in full, you should fi le your tax return by the due date and pay as much as you can with your tax return. If you wish to set up a payment plan, please call us toll free at (866) 859-2254 (in Helena, 444-6900) as soon as possible to discuss payment options and make arrangements.

If you pay your tax late or have established a payment plan with us, be sure to report clearly on your payment your name, social security number and the tax year for which the payment is to be applied. If you intend to have one payment applied to more than one social security number or tax year, please include a statement with your payment that indicates how you want your payment to be allocated.

Where do I file my Montana individual income tax return?

If you choose not to file electronically, we have two different mailing addresses for individual income tax returns. We do this so that if you are asking for a refund, we can get your refund processed and to you more quickly and effi ciently.

If you are filing a tax return that includes no payment or if you are due a refund, mail your tax return to: Montana Department of Revenue, PO Box 6577, Helena, MT 59604-6577.

If you are filing a tax return that includes a payment, mail your tax return and check to: Montana Department of Revenue, PO Box 6308, Helena, MT 59604-6308.

Can I file my Montana individual income tax return electronically?

Yes, you can—and we encourage you to do so. If Form 2EZ is appropriate for your situation, you have several electronic fi ling options:

• File your tax form FREE through our website. For further information on this direct electronic filing option, please visit mt.gov/revenue. This option allows you to file your Montana forms only; you may still have a filing obligation for federal purposes.
• File online through the federal/state electronic filing program, a cooperative effort between the Internal Revenue Service (IRS) and state tax revenue agencies at www.irs.gov. You can also find information regarding this online fi ling option at mt.gov/revenue. This option allows you to electronically file your federal and state tax return at the same time. Some of the services offered may be free or low-cost to use.
• Purchase software to prepare and e-fi le your federal and state tax return at the same time. Some of the services offered may be free or low-cost to use.

E-filing your return has many benefits:

• Quicker refund—for the fastest refund use Direct Deposit
• Increased accuracy—most software includes math edits and up-to-date tax law changes
• Proof or acknowledgement and/or confirmation your e-filed return was received
• Nothing to mail—e-file at your convenience, 24 hours a day, seven days a week.
• Ability to file now and pay later—if you are using the joint federal/state e-file program you can indicate your payment when e-filing and use an electronic funds withdrawal scheduled for a future date. To avoid penalties, please pay by April 15th.
• Environmentally friendly—uses less paper.

If I file electronically, do I have to send a copy of my income tax return, supporting schedules, copies of my W-2s and 1099s or signature verification to the department?

No you do not. If you file electronically, you don’t have to mail in a paper copy of your tax return, or any accompanying federal W-2s or 1099s, or any Montana supplemental forms. When you file your tax return electronically, you represent that you have kept all of the documents required as your tax record and that you will provide copies of these to the department if we ask for them.

You also don’t have to sign a copy of your tax return and submit it to the department. The act of completing and filing your income tax return electronically is considered an authorized signature.

How can I check on my refund?

If you are expecting a refund, you can check the status of this refund by calling our 24-hour service at (406) 4449840. We will provide the status of your refund once it has been entered into the department’s computer system.

You can also check the status of your refund online. Visit our website at mt.gov/revenue and go to the “Where’s My Refund?” icon.

To check the status of your refund either by phone or online, you will need to provide the following information:

• The social security number of the first taxpayer’s name on your income tax return.
• The amount of the refund requested as shown on your tax return.

What do I do if I made an error on my income tax return and I now want to correct it?

If you discover that your income tax return was incorrect, you have five years from the due date of the original tax return to file an amended Montana income tax return and to correct any mistake on your previous tax return. When you file this amended tax return, you will need to complete a new Montana form that reflects the corrections that you are making to your previously filed tax return. For tax years 2004 and earlier, you will also need to clearly write the words “Amended Return” on the face of your tax return. For tax years 2005 and later, you should check the “Amended Return” box found in the upper left hand corner of your Montana forms. Include copies of any schedules submitted with the original filing even if none of the amounts previously reported have changed. Please note that the Form 2EZ cannot be used to amend years prior to tax year 2006.

Montana Form AMD is available to assist you in reconciling the amendments to the original tax return. This form is for your information and records. You do not need to send this to the department. The Form AMD can be found on our website at mt.gov/revenue under “Downloadable Forms.”

Please note: If you file an amended tax return that reflects an increased tax liability, you may have the late payment penalty waived. In order to receive the waiver, simply check the “Amended Return” box on the top left-hand corner of the tax form and pay the tax and applicable interest in full. By checking this box, you are requesting a waiver of the late payment penalty.

I have filed an amended federal tax return with the Internal Revenue Service, or they have adjusted my federal tax return. How do I report this change on my Montana income tax return?

If the Internal Revenue Service changes your federal taxable income or if you voluntarily change your federal taxable income, you will need to file an amended Montana income tax return within 90 days of receiving notifi cation of the change from the Internal Revenue Service or when you have filed your amended federal income tax return. If you do not notify us within 90 days of the change to your federal taxable income, we have five years from the date that the changes become final on your federal tax return to adjust your Montana income tax return to reflect the changes made on your federal income tax return.

My tax return is prepared by a tax professional. If the department has any questions concerning my tax return, can I give you authorization to talk to my tax professional about my tax return?

Yes, you can. We have included a place on your tax return for you to authorize this. Place an “X” in the box marked “Yes” next to, “May the DOR discuss this tax return with your tax preparer?” It appears at the bottom of all forms near the signature block on the tax return. If you check this box, we may contact your tax preparer or you for additional information for this year only. You, not the tax preparer, will be informed of any formal tax adjustments that we make.

How do I file if I’ve earned wages in North Dakota and I am a Montana resident?

Montana has a reciprocity agreement with North Dakota that exempts a Montana resident who earns wages in North Dakota from paying North Dakota income tax on these wages. However, this agreement does not extend to other types of income earned in North Dakota and you may have to file an income tax return and pay an income tax to North Dakota on this other income. If you are earning wages in North Dakota and you are a Montana resident, you can be exempt from North Dakota withholding tax on these wages. Complete North Dakota Form NDW-R and submit it to your North Dakota employer to be exempt from North Dakota withholding. You can get this form from your employer, from the Office of State Tax Commissioner, State Capitol, Bismarck, ND 58505, or visit their website at nd.gov/tax.

I am a North Dakota resident earning wages in Montana. How do I file a Montana income tax return?

Montana has a reciprocity agreement with North Dakota that exempts a North Dakota resident who earns wages in Montana from paying Montana income tax on these wages. However, this agreement does not extend to other types of income earned in Montana and you may have to fi le an income tax return and pay an income tax to Montana on this other income. If you are earning wages in Montana and you are a North Dakota resident, you can be exempt from Montana withholding on these wages. To be exempt from Montana withholding, complete Montana Form NR-2 annually, submit it to your employer and provide a copy to the Montana Department of Revenue. You can get this form from your employer, from the Montana Department of Revenue, PO Box 5805, Helena, MT 59604-5805, or you can download our form at mt.gov/revenue.

If your Montana employer has withheld Montana income tax from your wages and you wish to get a refund for it, you should file a Montana income tax return Form 2, attaching Montana Form NR-1, North Dakota Reciprocal Affidavit, along with a copy of your North Dakota income tax return and mail these to the Montana Department of Revenue by April 15, 2009.

My spouse has a past child support obligation and I don’t want my refund to be applied to this obligation. What can I do?

You are considered an “injured spouse” if you are a taxpayer who does not owe a child support obligation but who has reported income on a joint tax return with a taxpayer who does owe a past due child support obligation. If you do not want your refund to be applied against your spouse’s child support obligation, you will have to file your Montana income tax return using filing status 3b, married filing separate tax returns on separate forms. In order to use this status, you must use Form 2. When filing under this filing status, each spouse claims his or her own income/loss, deductions, expenses and exemptions.

If you have filed a joint tax return with your spouse and you are considered an injured spouse, as defined above, you need to contact us within 30 days after you and/or your spouse have received notice of the offset. We will then work with you to have the correct tax return(s) filed.

A mental or physical disability prevents me from completing and submitting a tax return. What can I do?

If you have a filing obligation but are unable to complete and submit a tax return because of a mental or physical disability, the tax return can be prepared by your authorized agent, guardian or person responsible for your care and property.

How long do I need to maintain my tax records after I have filed my state income tax return?

You should keep all your records for at least five years from the date that you filed your Montana income tax return. This is called the statute of limitations. The statute of limitations for Montana income tax purposes is five years, and the statute of limitations for federal income tax purposes is three years. You should keep your property records and carryover information even longer.

Form 2EZ Instructions

Heading – Print your name, mailing address and social security number in the spaces provided. If you are married, enter your spouse’s name and social security number.

If either the primary taxpayer or the spouse passed away during the tax year, enter the date of death and attach a copy of the federal Form 1310.

Filing Status – (Check only one box).

Box 1 – Single. You can claim this filing status if on December 31, 2008, you:

• were single,
• were legally separated according to your state law under a decree of divorce or separate maintenance, or
• were widowed before January 1, 2008 and you did not remarry in 2008.

If you are married you cannot file separate Form 2EZ forms. You will have to file a joint tax return with your spouse on Form 2M or 2EZ or file separately using Form 2.

Box 2 – Married Filing Jointly. You can claim this filing status if:

• you were married as of December 31, 2008, even if you did not live with your spouse at the end of 2008; or
• you were married as of December 31, 2008 and your spouse died in 2009 before filing a 2008 tax return.

You and your spouse can file a joint tax return even though one of you has no income, but please note that both spouses have to sign the tax return.

Federal Adjusted Gross Income

Lines 3 through 5

Your income on your Montana individual income tax return begins with your federal adjusted gross income. On lines 3 through 5, enter the amount corresponding to your federal individual income tax return Form 1040, 1040A or 1040EZ.

Line 6 – Federal Adjusted Gross Income.

Add lines 3 through 5 and enter the result here. This is your federal adjusted gross income.

Subtractions from Federal Adjusted Gross Income

Line 7 – Exempt Unemployment Compensation.

If you have received unemployment benefits from Montana or from another state, these benefits are not taxable to Montana. If you reported taxable unemployment benefi ts on your Form 2EZ, line 5, enter the amount of these benefits on line 7.

Line 8 – Exemption for Certain Taxed Tips and Gratuities.

You can subtract from your federal adjusted gross income any tips and gratuities that you have received from patrons while you worked in the food, beverage or lodging industry. These should be reported as part of your federal adjusted gross income. All other tips and gratuities that you received for providing services in other business industries—such as hair stylists, paper carriers and river guides—are not excluded from your federal adjusted gross income in arriving at your Montana adjusted gross income.

Line 9 – Total Subtractions.

Add lines 7 and 8 and enter the result here. This is your total subtractions.

Line 10 – Montana Adjusted Gross Income.

Subtract line 9 from line 6 and enter the result on line 10. This is your Montana adjusted gross income.

Line 11 – Standard Deduction.

To calculate your standard deduction, complete the worksheet found on page 2 of the Form 2EZ and enter the result on line 11.

Line 12 – Exemption Amount.

Enter the exemption amount that corresponds to your filing status—$ 2,140 if single or $4,280 if married fi ling jointly.

Line 13 – Total Deductions and Exemptions.

Add line 11 and line 12; enter the result on line 13. This is your total deductions and exemptions.

Line 14 – Montana Taxable Income.

Subtract line 13 from line 10 and enter the result on line 14. Do not enter less than zero. This is your Montana taxable income.

Tax Computation

Line 15 – Total Tax Liability.

Compute your tax using the table below. The tax table is also found on page 2 of Form 2EZ.

Line 16 – Total Payments.

Enter on Form 2EZ, line 16 the amount of the Montana income tax withheld from your income and reported in Box 17 of your federal Form W-2. When you claim Montana income tax withheld, you are required to attach to your tax return a copy of your withholding statement(s) (federal Form W-2).

Montana mineral royalty tax withheld or income tax withheld as a result of an ownership interest in a pass- through entity (Form PT-WH), cannot be reported on line 16. If you had this type of tax withheld, you cannot fi le Form 2EZ and should instead file Form 2. 2008 Montana Individual Income Tax Form 2EZ Instructions

Line 17 – Late File Penalty, Late Payment Penalty and Interest.

•  Late File Penalty. If you file your tax return after April 15—or October 15 if you have a valid extension—you will be assessed a late fi le penalty if your tax liability reported on line 15 is greater than your withholding reported on line 16. The penalty is equal to the lesser of $50 or the amount of tax you owe. If you are filing your tax return late and you have a refund, you are not assessed a late fi le penalty.

To calculate your late file penalty, subtract line 16 from line 15 and enter the lesser of this amount or $50.

•  Late Payment Penalty. If you have not paid 100% of your income tax liability by April 15, 2009, you are liable for a late payment penalty. Your late payment penalty is equal to 1.2% per month or fraction of a calendar month on the unpaid balance from April 15, 2009 until it is paid. For example, if you do not pay your tax due until May 10, 2009, your late payment penalty will be 2.4% (two months or fractions of a month x 1.2%) of the unpaid tax. Please remember that an extension to file your tax return is not an extension to pay your tax.

To calculate your late payment penalty, subtract the amount on line 16 from line 15 and then multiply this amount by 1.2% per month or fraction of a calendar month your payment is late. In no instance will your late payment penalty exceed 12% (10 months x 1.2%).

• Interest. If you have not paid 100% of your income tax liability by April 15, 2009 you will have to pay 8% annual interest, computed daily, on your unpaid balance. As with the late payment penalty, an extension of time to file your tax return does not extend the due date for paying your income tax, so interest accrues from the original due date.

To calculate your interest, subtract line 16 from line 15 and then multiply this amount by 0.02192% (0.0002192) times the number of days after April 15, 2009 that your tax is paid.

If you owe more than one of the items listed above, enter each applicable amount in the following worksheet.

Type	Amount
Late file penalty
Late payment penalty
Interest
Total

Enter the total on Form 2EZ, line 17. (You may wish to keep this information as part of your records for future reference.)

Line 18 – Montana Voluntary Check-Off Contribution Programs.

Montana law provides you with the opportunity to contribute, via your income tax return, to the following programs. You can contribute any amount to any one of these five programs. Your contribution will increase the amount you owe or reduce the amount of your refund.

Line 18a – Nongame Wildlife Program.

Your contributions to this program are used to ensure the well-being of Montana’s watchable wildlife species, such as eagles, herons, bluebirds, great horned owls, loons, chipmunks, pikas, fl ying squirrels and painted turtles.

Line 18b – Child Abuse Prevention Program.

Your contributions to this program fund services and activities related to the prevention of child abuse and neglect. In addition, if you enclose a separate check with your timely filed tax return you are allowed to take an itemized deduction for the amount of the contribution on the tax return you are filing with this contribution.

Line 18c – Agriculture in Montana Schools Program.

Your contributions to this program fund the development and presentation of educational programs. This program ensures Montana’s young people have a better understanding of agriculture in our state and how it relates to the rest of the world.

Line 18d – End-Stage Renal Disease Program.

Your contributions fund a program for persons suffering from end- stage renal disease. This program assists persons suffering from chronic renal disease in obtaining the medical, nursing, pharmaceutical and technical services necessary to care for the disease.

Line 18e – Montana Military Family Relief Fund.

Your contributions to this program help provide funding for grants that aid Montana families in defraying the costs of food, housing, utilities, medical services and other expenses when a wage earner has been called to active military duty.

Amount You Owe or Your Refund

Line 20 – Amount You Owe.

If line 19 is greater than line 16, enter the difference. This is the amount you owe. You can pay the amount you owe by:

• Electronic funds withdrawal when e-filing your joint federal/state tax return.
• E-check or credit card—if you wish to pay the amount that you owe by e-check or credit card, please visit our website at mt.gov/revenue under Online Services for Individuals, File and Pay Taxes. There is no fee for an e-check payment; a small fee is applied for a credit card payment.
• Personal check, money order, or cashier’s check— please use the voucher that we have provided with this income tax booklet. Make your check payable to the Montana Department of Revenue. Please sign your check, and write your social security number and “Tax Year 2008” on the memo line.

If you cannot pay the entire amount that you owe with your tax return, we encourage you to file your tax return timely and pay as much as you can. By filing and paying as much as you can by April 15, 2009, you will not be assessed a late file penalty and you can reduce the amount of your late payment penalties and interest that is assessed against your outstanding balance. If you need to establish a payment plan, call us toll free at (866) 859-2254 (in Helena, 444-6900) as soon as possible to discuss your options and make payment arrangements.

Line 21 – Your Refund.

If line 16 is greater than line 19, enter the difference. This is your refund.

If you wish to use direct deposit, enter your financial institution’s routing number (RTN#) and your account number (ACCT#) in the space provided, and indicate whether this account is your checking or savings account. Your routing number will be nine digits and your account can be up to 17 characters (both numeric and alpha). If your financial institution is unable to accept the direct deposit, we will mail you a refund check. A sample of a personal check is provided for your convenience.