Individual Filing Requirements

You must file a Montana Individual Income Tax return if:

  • Your federal gross income meets the threshold, and
  • You lived or earned income in Montana during the tax year.

To determine federal gross income:

  1. Add up all of the income you earned
  2. Subtract any unemployment payments
  3. Add $2,440 if you or your spouse is blind, or $4,880 if you are both blind

You should file a return if you had Montana tax withheld from your paycheck or if you paid estimated income tax, even if you aren’t required to file a return.

Filing a return is the only way to get your refund.

Montana Filing Thresholds

Filing StatusUnder 6565 or Older
Single or Married Filing Separately$4,790$7,350
Head of Household$9,580$12,140
Married Filing Jointly$9,580Single Spouse: $12,140
Both Spouses: $14,700

Calculating Your Montana Taxes

The Montana Individual Income Tax Instruction Booklet has the full instructions for calculating your tax liability, but you can get a rough estimate by following these steps:

Step 1

Find your Federally Adjusted Gross Income (FAGI)

Step 2

Add your Montana additions using the Montana Additions Schedule (Form 2, Page 3) (15-30-2110, MCA)

Step 3

Subtract your Montana subtractions using the Montana Subtractions Schedule (Form 2, Page 4) (15-30-2210, MCA)

Step 4

Subtract your deductions, using either you standard deduction or the Itemized Deduction Schedule (Form 2, Page 6).

Step 5

Subtract your total exemptions.

Step 6

You now have your Montana taxable income

Step 7

Use your Montana taxable income on the Montana Tax Rates Table

Step 8

Apply your tax rate to your Montana taxable income

Step 9

Subtract any credits you qualify in this order:

  1. 2% capital gains credit
  2. Nonrefundable, single-year credits you can’t carryover
  3. Nonrefundable credits you can carryover
  4. Refundable credits

You can calculate your credits, except the capital gains tax credit, using the Montana Tax Credits (Form 2, Schedule V)