gov revenue formsandresources forms EXT FID 08 fill-in

This document provides instructions and a worksheet for estates and trusts to calculate their 2008 Montana income tax extension payment. Key details: - Estates and trusts now have a 5-month automatic extension to file their Montana return instead of 6 months. - To receive an extension, the taxpayer must have applied for a federal extension and paid 90% of the current year or 100% of the prior year's Montana tax liability by April 15. - The extension is for filing only, not payment. Late payment penalties and interest apply if the full tax owed is not paid by the deadline. - The worksheet calculates the minimum payment needed to avoid penalties by comparing the prior and current year tax liabilities to payments and