Montana Income Tax Forms and Montana Income Tax Rate Information

Montana Income Tax E-File Information

MT Direct File is FREE. You can file your Montana individual income tax return directly without signing up for an account. Taxpayer Access Point (TAP) is FREE. After you sign up for account access, you can view your Montana tax information, file your tax return, pay your taxes and much more. (TAP is only available if you have filed previously in Montana.) Both TAP and MT Direct File can be accessed via www.revenue.mt.gov. Tax sites should give MT 8453 and all supporting documents to clients for safekeeping for 5 years. Do not mail the MT 8453 to the state. If a return is rejected, please call (406) 444-6957 for assistance.

 

Who must file Montana Income Tax Return?

If you are a resident, non-resident, or 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 chart:
If your filing status is… AND at the end of 2014 you were… THEN you have to file a tax return if your federal gross income, excluding unemployment compensation was at least…
Single, or married filing separately Under 65 $4,370
65 or older $6,700
Head of household Under 65 $4,370
65 or older $6,700
Married filing jointly with your spouse Both under 65 $8,740
One spouse 65 or older $11,070
Both spouses 65 or older $13,400
You are entitled to an additional exemption if you or your spouse is blind. Increase your federal gross income by $2,330 to determine if you are required to file.

 

Who is a Montana Tax Resident?

Follows general residency requirements. 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. A permanent home in Montana means a dwelling place you habitually use as your home, whether or not you own it and whether or not you may someday leave. You do not lose your Montana residency if you leave the state temporarily with the intention of returning. Your Montana residency is lost when you move outside of Montana with no intention of returning. Unless there is a specific exception under Montana law, if you establish Montana residency for any other purpose, you are considered a Montana resident for income tax purposes.

 

What are Montana Income Tax Forms?

All taxpayers may use Form 2. Full year residents may use Form 2M.

 

What are Montana Tax deductions, income exclusions, and income tax exemptions?

To calculate standard deductions complete Worksheet V on page 46 of Form 2. To figure itemize deductions complete Schedule III, on page 23 of Form 2.

Complete social security worksheet to see if any social security payments are excludable. See Worksheet VIII of Form 2.

Personal exemptions are $2,330 per person see line 44 of Form 2.

 

What is the Montana income tax filing deadline?

Due April 18, 2016

Montana law follows federal law with respect to the time allowed for filing a return. Therefore, the extension of time to file your Montana tax return is the same for filing your federal 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 tax return for up to 180 days after your last day in a combat zone. If you are filing your tax return under this provision, 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 your last day in a combat zone. If you file within the 180 days, you are not assessed any penalties or interest.

 

Other Montana Tax Information

Beginning with the 2014 tax year, the Unlocking State Lands program allows a landowner to enter into a contractual agreement with the Montana Department of Fish Wildlife and Parks to provide public recreational access where no legal public access currently exists. The landowner may receive an annual tax credit in the amount of $500 per agreement (up to a maximum of $2,000 tax credit per year) for allowing such access. For additional information, please refer to fwp.mt.gov.

 

Montana Income Tax Contact

Montana Department of Revenue
P.O. Box 5805
Helena, MT 59604

General Information:  (406) 444-6900
Forms:  (406) 444-6900; Forms
Web site: Department of Revenue
Refunds: (406) 444-9840
Electronic Filing:  (406) 444-3627; Online Services

 

Montana State Income Tax filing addresses:

        Payment enclosed:                                       Refund expected or no payment:
        Montana Department of Revenue          Montana Department of Revenue
        PO Box 6308                                                  PO Box 6577
        Helena, MT 59604                                        Helena, MT 59604