The HELP Integrity Fee (HIF) is a monthly fee that certain participants of the Montana Health and Economic Livelihood Partnership (HELP) program must pay in addition to their insurance premiums. The HIF is used to cover the costs of the Montana HELP Program. The Department of Revenue is required by law to assess and collect the HIF.
The HIF is calculated based on the value of a participant's certain assets. Participants that receive a letter from the Department of Revenue must complete the Asset Tests. You can complete your Asset Tests and pay the HIF online at Integrityfee.mt.gov.
The HIF is $100 a month plus:
If you plan to itemize your deductions on your Montana individual income tax return, you may deduct your HIF as an insurance premium on your Itemized Deductions Schedule. Consult the IRS for information about deducting medical expenses on the federal income tax return.
When completing your Asset Tests, for joint ownership where two names are recorded on a title, the participant can report 50% of the property value and 50% of mortgage debt. The participant can report 50% of MSRP on vehicles and 50% of amount owed, not including interest. The participant can report 50% of the taxable value of the agricultural land. Remember this only pertains to land, not to buildings on the agricultural land.
If your equity in real property and/or improvements to real property exceed the homestead exemption limit by $5,000 or more, you must complete Asset Test 1 and pay the HIF. See the table below for the exemption threshold for HIF.
The homestead exemption limit is set in section 70-32-104, MCA. Beginning in 2021, the homestead exemption limit is $350,000. The limit increases by 4% for each subsequent calendar year.
|
HIF Homestead Threshold Limits | |
|
2021 |
$355,000 ($350,000 + $5,000) |
|
2022 |
$369,000 ($364,000 + $5,000) |
|
2023 |
$383,560 ($378,560 + $5,000) |
|
2024 |
$398,702 ($393,702 + $5,000) |
Use the value for all assets you owned as of July 1 of the year you are filing for.
If you own more than one light vehicle (operational or not), with a combined depreciated value of the MSRP of $20,000 or more, and your total equity in these vehicles exceeds the combined depreciated value by $5,000, you must complete Asset Test 2 and pay the HIF.
A light motor vehicle, defined in section 61-1-101(31), MCA, is a motor vehicle commonly referred to as an automobile, van, sport utility vehicle, or truck having a manufacturer's rated capacity of 1 ton or less. The definition of light vehicle does not include motorcycles, RVs, or ATVs.
Vehicles driven for business use are not included in the Asset Test. If the vehicle is driven for both business and personal use, the percentage driven for personal use will be used to calculate the fee. Multiply the value of the vehicle by the percentage of personal use to get the amount used to calculate the HIF.
You can find the MSRP of your light motor vehicle by using Kelly Blue Book, National Auto Dealership Association (NADA), or any other similar website.
If the taxable value of agricultural land you own is more than $1,500, you must complete Asset Test 3 and pay the HIF. The taxable value can be found on your property tax bill.
You can pay your HIF when you submit your Asset Tests at Integrityfee.mt.gov.
If you cannot pay your HIF when you submit your Asset Tests, we will send you a bill 30 days after you submit your test. You can contact the Collections Bureau at 406-444-6964 to set up a payment plan.
Failure to pay your HIF will not result in a loss of coverage.
The HIF is not subject to any late payment penalties or interest.
If you sell any of the assets that qualify you for the HIF, submit a new test after the sale is complete at Integrityfee.mt.gov.
If you end your participation in the HELP program, notify the Montana Department of Revenue by updating your information at Integrityfee.mt.gov.
Contact DPPHS for information about ending your participation in the HELP program.
If you need assistance in completing your Asset Test, please call (406) 444-6937.
For more information, please contact the Department's Business Tax Unit:
Phone
(406) 444-6900