Treasury Offset Program
Quick Information Due Dates ReturnsApril 15 ExtensionOctober 15 Tax Types Individual Income Tax If you owe past-due state income taxes, we may request an offset from the Treasury Offset Program ... Treasury Offset Program
Income Tax
Nexus
Quick Information Due Dates ReturnsMarch 15 ExtensionsSeptember 15 Fees Composite Income Tax Pass-through Entity Withholding Related Resources Nexus Questionnaire (Form NEXUS) A pass-through entity has "nexus" if it has enough ... Nexus
Making Tax Payments
Quick Information Due Dates ReturnsApril 15 ExtensionOctober 15 Tax Types Individual Income Tax Additional Resources Montana Individual Income Tax Payment Voucher (Form IT) TransAction Portal (TAP) TAP lets you pay ... Making Tax Payments
Retirements, Annuities, and Pensions
Quick Information Due Dates ReturnsApril 15 ExtensionOctober 15 Tax Types Individual Income Tax Additional Resources Montana Disability Income Exclusion Worksheet (Form DS-1) Montana taxes all pension, annuities, and retirement income ... Retirements, Annuities, and Pensions
Income Tax Filing Assistance
Quick Information Due Dates ReturnsApril 15 ExtensionOctober 15 Tax Types Individual Income Tax Additional Resources Where's My Refund? Montana Free File Partner Offers Montana Individual Income Tax Return (Form 2) ... Income Tax Filing Assistance
Nonfilers
Quick Information Due Dates ReturnsApril 15 ExtensionOctober 15 Tax Types Individual Income Tax Additional Resources Voluntary Disclosure Program Individual Filing Options Individual Penalties and Interest A nonfiler is someone who ... Nonfilers
Individual Income Tax Tables
Quick Information Due Dates ReturnsApril 15 ExtensionOctober 15 Tax Types Individual Income Tax 2020 Individual Income Tax Tables 2020 Individual Deductions and Exemptions Deduction Or Exemption TypeAmount Standard Deduction20% Maximum ... Individual Income Tax Tables
Native American Filers
Quick Information Due Dates ReturnsApril 15 ExtensionOctober 15 Tax Types Individual Income Tax Additional Resources Where's My Refund? Montana Free File Partner Offers Montana Individual Income Tax Return (Form 2) ... Native American Filers
Military Personnel and Spouses
Quick Information Due Dates [individual_due_block] Tax Types [individuals_type] Additional Resources [individuals_related] Please see COVID-19 Update on Military Income for information on COVID-19 and Military Income Taxes. If you are a Montana ... Military Personnel and Spouses
Where’s My Refund
It can take up to 90 days to issue your refund. It can take up to 90 days to issue your refund and we may need to ask you to ... Where’s My Refund
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
Elderly Care Credit
The Elderly Care Credit is for people helping to pay certain expenses for elderly or disabled family members. Eligibility An individual paying taxes in Montana with qualifying expenditures. Expenditures Certain ... Elderly Care Credit
Insurance for Uninsured Montanans Credit
The Insurance for Uninsured Montanans Credit is for businesses paying disability insurance premiums for employees. Eligibility Montana employers who Have been in business in Montana for at least 12 months ... Insurance for Uninsured Montanans Credit
Contractor’s Gross Receipt Credit
The Contractor's Gross Receipts credit is for a people and businesses doing work under public contracts and paying the Contractor's 1% Gross Receipts Tax (CGR). You can also claim a ... Contractor’s Gross Receipt Credit
Dependent Care Assistance Credit
The Dependent Care Assistance credit is for a business providing assistance or education to employees with dependents. Eligibility An employer carrying on a business, trade, occupation or profession in Montana with qualifying ... Dependent Care Assistance Credit