Forms
Welcome to the Montana Department of Revenue Forms Repository Please use the search box below to filter the results on this page. If you are not able to find the ... Forms
Credits
Department Rulemaking Actions for August 5, 2022
Proposal Notices MAR 42-1055 - pertaining to tribal government applications for temporary property tax exemptions. Public Hearing August 26, 2022 Comment Deadline September 6, 2022 MAR 42-1060pro - pertaining to ... Department Rulemaking Actions for August 5, 2022
Department Rulemaking Notices for April 15, 2022
MAR 42-1049 Proposal Notice MAR 42-1049 - pertaining to department processing and remittance of local-option marijuana excise tax collections to localities Public Hearing May 9, 2022 Comment Deadline May 16, ... Department Rulemaking Notices for April 15, 2022
Notice of Department Rulemaking Filing – December 10, 2021
Proposal Notice MAR No. 42-1045 Pertaining to the electrical generation and transmission facility exemptions and new or expanded industry credit for corporate income taxes. No public hearing contemplated Public hearing ... Notice of Department Rulemaking Filing – December 10, 2021
Fifteen Montana Tax Credits Repealed in 2022
This article was first sent as part of the Tax News You Can Use Newsletter Sign up to get updates delivered directly to your inbox. 2021 Legislative Roundup The 67th Montana ... Fifteen Montana Tax Credits Repealed in 2022
Montana Economic Development Industry Advancement (MEDIA) Tax Credit
Montana offers a media credit for certain costs of qualifying film, television, and other media productions. General Requirements Pre-Certification with the Department of Commerce First, production companies must be registered ... Montana Economic Development Industry Advancement (MEDIA) Tax Credit
Make Sure You Don’t Miss These Tax Credits
As Montana residents file their 2019 income tax returns, they should be aware of two key tax credits that could reduce their state income tax or bring a larger refund, ... Make Sure You Don’t Miss These Tax Credits
Montana Earned Income Tax Credit
The Montana Earned Income Tax Credit is a refundable credit aimed at low- and middle-income workers. Eligibility You are eligible for this credit for Tax Year 2020 if you: Were ... Montana Earned Income Tax Credit
Pass-Through Entity Tax Credits
Quick Information Due Dates ReturnsMarch 15 ExtensionsSeptember 15 Tax Types Composite Income Tax Pass-through Entity Withholding Related Resources Montana Pass-Through Entity Tax Return (Form PTE) Montana Form PTE Instructions Booklet ... Pass-Through Entity Tax Credits
Co-tenants and the Elderly Homeowner/Renter Credit
We’ve been asked if individuals renting an apartment or a house as co-tenants are considered a single household or two households for the Elderly Homeowner/Renter Credit. The department recognizes the ... Co-tenants and the Elderly Homeowner/Renter Credit
Changes to the College Contribution Credit
The college contribution credit a taxpayer may claim on the Montana College Contribution Credit (Form CC) is calculated based on the amount of charitable contribution made by the taxpayer to ... Changes to the College Contribution Credit
Elderly Homeowner/Renter Credit – Filing Options for Tax Year 2018
You may notice some changes for Tax Year 2018 if you are claiming the Elderly/Homeowner Renter Credit. Form 2EC has been discontinued, but you can still claim the credit as ... Elderly Homeowner/Renter Credit – Filing Options for Tax Year 2018
Tax Credits for Qualified Education Contributions
Individuals and businesses can contribute to two different programs for education improvement through the Education Donations Portal and be eligible to receive a credit for the donation. The first program ... Tax Credits for Qualified Education Contributions
Apprenticeship Tax Credit
Beginning in tax year 2018, Montana employers may apply for a tax credit for every new position hired where the worker is offered on-the-job training through the Montana Registered Apprenticeship ... Apprenticeship Tax Credit
Unlocking Public Lands Credit
The Unlocking Public Lands Credit is for people and businesses providing access to public lands. Eligibility Individuals, corporations, partnerships, small business corporations, trusts or estates providing qualified access to public ... Unlocking Public Lands Credit
Emergency Lodging Credit
The Emergency Lodging Credit is for businesses providing short-term emergency lodging under the Emergency Lodging Program. Eligibility Licensed establishments providing short-term emergency lodging under the Emergency Lodging Program. Benefit $30 ... Emergency Lodging Credit
Student Scholarship Organization Credit
The Student Scholarship Organization Credit is for people and businesses donating to student scholarship organizations through our Education Donations Portal. Eligibility Individuals, corporations, partnerships, small business corporations, trusts, or estates ... Student Scholarship Organization Credit
Recycling Credit
The Recycling Credit is for people and businesses collecting, manufacturing, and processing recycled materials. Eligibility Individuals, corporations, partnerships, or small businesses corporations with qualifying expenditures. Expenditures The cost of investments ... Recycling Credit
Qualified Endowment Credit
The Qualified Endowment Credit is for people and businesses making charitable donations to a qualified endowment. Eligibility Individuals, corporations, small businesses corporations, partnerships, trusts, and estates with qualifying contributions. Contributions ... Qualified Endowment Credit
Mineral and Coal Exploration Incentive Credit
The Mineral and Coal Exploration Incentive Credit is for people or businesses exploring minerals in Montana. Eligibility Individuals, corporations, partnerships, small business corporations or limited liability companies engaged in mineral ... Mineral and Coal Exploration Incentive Credit
Innovative Education Program Credit
The Innovative Education Program Credit is for people or businesses contributing to education improvement through the Education Donations Portal. Eligibility Individuals, corporations, partnerships, small business corporations, estates, and trusts. Contributions ... Innovative Education Program Credit
Infrastructure User Fee Credit
The Infrastructure Users Fee Credit is for businesses paying a local government infrastructure user fee. Eligibility A business using infrastructure improvements financed through Board of Investment grants to a local ... Infrastructure User Fee Credit
Historic Buildings Preservation Credit
The Historic Buildings Preservation Credit is for anyone who restores a historic building they own or lease in Montana. Eligibility Individuals, corporations, small business corporations, partnerships, trusts, and estates. Expenditures ... Historic Buildings Preservation Credit
Geothermal System Credit
The Geothermal System Credit is for: Montana residents installing a geothermal system in their home, or Businesses installing a geothermal system in a new Montana residence. Eligibility An individual installing ... Geothermal System Credit
Empowerment Zone Credit
The Empowerment Zone Credit is for businesses in empowerment zones. Eligibility An employer carrying on a business, trade, occupation or profession in Montana, within a qualified empowerment zone, and less ... Empowerment Zone Credit