Individual Income Tax and Property Tax Rebate Information
On March 13, 2023, House Bills 192 and 222 were signed into law by Governor Gianforte.
These bills provide rebates to eligible Montana taxpayers for 2021 individual income taxes (HB192) and for 2022 and 2023 property taxes paid on a principal residence (HB222).
Visit the department’s webpage devoted to the rebates to learn more and see if you qualify. We will be updating this page as new information becomes available.
Recent News from the Business & Income Tax Division
- Property Tax Relief Programs for Homeowners – Apply by April 15
- Montana Individual Income Tax Rebate & Property Tax Rebate – Tax News You Can Use
- Correction to Delinquency Notice for Tax Year 2022 Forms W-2
- 2023 Capitalization Rate Study Available
- IRS warns Taxpayers of New Filing Season Scams
- Property Assessment Division Announces Business Equipment Reporting Requirement
- Credit for Income Taxes Paid to Another State or Country for Pass-Through Entity Taxes
- Upcoming Tax Webinars – Tax News You Can Use
- American Rescue Plan Act (ARPA) Information
- Department Rulemaking Activity for September 23, 2022
- Department Rulemaking Actions for August 5, 2022
- Governor Gianforte Extends Tax Deadline for Montanans Impacted by Flooding
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Individual Income TaxIf you live or work in Montana, you may need to file and pay individual income tax.
- Where's My Refund?
- Individual Income Tax Filing Options
- Filing Requirements
- Filing Status
- Income Tax Rates, Deductions, and Exemptions
- Income Tax Recordkeeping
- Making an Estimated Tax Payment
- Requesting a Payment Plan
- Montana Residency
- Working Remotely in Montana
- Filing Information for Military Personnel and Spouses
- Filing Information for Native Americans
- Nonfilers
- Retirement Income, Exemptions, Deductions, and Exclusions
- Frivolous Tax Positions
- Taxpayer Resources and Programs
- Filing on Extension
Business TaxesBusinesses in Montana pay income taxes based on how they are registered with the IRS. In addition to income tax, businesses may also owe withholding taxes, natural resource taxes, or other, miscellaneous taxes.
Alcoholic Beverage TaxesThe Montana Department of Revenue administers the state's licensing, distribution, and taxation on Alcoholic Beverages.
You can learn more about licensing and distribution from the Alcoholic Beverage Control Division.
Natural Resource TaxesMontana collects taxes on natural resources harvested in the state including coal, metal, oil, and natural gas.
- Bentonite Production Tax
- Cement and Gypsum Producers License Tax
- Coal Gross Proceeds Tax
- Coal Severance Tax
- Electrical Energy Producers License Tax
- Metal Mines Gross Proceeds Tax
- Metal Mines License Tax
- Micaceous Mineral Mines License Tax
- Mineral Royalty Withholding Tax
- Miscellaneous Mines Net Proceeds Tax
- Oil and Natural Gas Production Tax
- Resource Indemnity Trust & Ground Water Assessment Tax
Miscellaneous Taxes and FeesMontana has several taxes covering specific businesses, services, or locations.
These taxes include telecommunications, tobacco, tourism, cannabis, and health care facilities among others.
- Alcohol Taxes
- Cannabis Tax
- Cigarette Taxes
- Consumer Counsel Fee (CCT)
- Contractor's Gross Receipts Tax (CGR)
- Emergency Telephone System Fee
- General Sales Tax
- HELP Entity Fee (HEF)
- HELP Integrity Fee (HIF)
- Hospital Facility Utilization Fee (HUF)
- Intermediate Care Facility Utilization Fee (ICFUF)
- Local Resort Tax
- Lodging Facility Sales and Use Tax
- Moist Snuff Taxes
- Nursing Facility Utilization Fee (NFBT)
- Opioid Seller's License
- Other Tobacco Product Taxes
- Public Service Regulation Fee (PSR)
- Rental Vehicle Tax (RVT)
- Retail Telecommunications Excise Tax (RTE)
- TDD Telecommunications Service Fee
- Unclaimed Property Holders
- Universal Systems Benefits Programs
- Unlocatable Mineral Trusts
- Wholesale Energy Transaction (WET) Tax
Withholding Tax
- Opening or Closing a Withholding Account
- Filing Withholding Returns
- Electronically Filing a Withholding Return (MW-3), W-2, or 1099
- Withholding Due Dates
- Mineral Royalty Withholding Tax
- Montana Form MW-4
- North Dakota Reciprocity Agreement
- Forms 1099 with No Withholding
- Withholding Payments
- Montana Withholding Tax Tables and Guide
- Montana State Withholding RS Record Requirements
Income Tax Exclusions, Exemptions, and Deductions
- Family Education Savings Account (529 Plan) Deduction
- First-Time Home Buyer Savings Account
- Filing Information for Military Personnel and Spouses
- Montana ABLE Account (529A Plan) Deduction
- Montana Farm and Ranch Risk Management Account (Form FRM)
- Montana Medical Care Savings Account
- Native American Filers
- Retirement Income Exemptions, Deductions, and Exclusions
- Income Tax Rates, Deductions, and Exemptions
Estates and TrustsAn estate or trust is managed by a fiduciary, also known as a guardian, trustee, executor, administrator, receiver, or conservator. The fiduciary is responsible for filing and paying taxes on an estate or trust’s behalf.
Income Tax Credits
- Apprenticeship Credit
- Contractor's Gross Receipt Tax Credit
- Credit for Income Taxes Paid to Another State
- Elderly Homeowner/Renter Credit
- Historic Property Preservation Credit
- Infrastructure Users Fee Credit
- Innovative Education Program Credit
- Jobs Growth Incentive Credit
- Montana Earned Income Tax Credit
- Media Credit
- Qualified Endowment Credit
- Recycle Credit/Deduction (Form RCYL)
- Student Scholarship Organization Credit
- Trades Education and Training Credit
- Repealed Tax Credits
Centrally Assessed Property
Tobacco and Nicotine TaxesMontana requires all wholesalers and retailers selling tobacco products to be licensed by the Department of Revenue.
To see if a business is licensed in Montana, consult our Active Tobacco License List.
View the Cigarette Minimum Price List.
For information on approved tobacco products, see the Department of Justice Tobacco Sales and Directory.
The Department of Justice provides several resources about Tobacco product sales in Montana, including lists of all tobacco products approved for sale. They also provide a guide on the fire safety standards the State Fire Marshall uses to approve cigarettes for sale in Montana.
Tax Relief ProgramsMontana has several programs which assist taxpayers with both income and property tax.
Taxpayer Protection & Fraud Prevention
MEDIA Credit
Montana Economic Development Industry Advancement (MEDIA) Tax Credit
- MEDIA Compensation Claim (Form MEDIA-Comp)
- MEDIA Credit Application (Form MEDIA-Credit)
- MEDIA Credit Claim Form (Form MEDIA-CLAIM)
- MEDIA Credit Transfer (Form MCT)
- MEDIA Credit Payment Voucher (Form MEDIA)
- MEDIA Credit Submission of Costs (Form MS-SOC)
- Loan-Out Withholding Certificate (Form LOWCERT)
