Montana Individual Income Tax Return

Individual taxpayers with a filing requirement must file the Montana Individual Income Tax Return (Form 2) using one of the approved methods found here.

Montana Elderly Homeowner/Renter Credit

If you are eligible for the Montana Elderly Homeowner/Renter Credit, file the Form 2EC.

If you have a Montana filing requirement, include the Form 2EC with your Form 2.

If you do not have a Montana filing requirement, you may claim the Montana Elderly Homeowner/Renter Credit online using our TransAction Portal (TAP) or file on paper by completing the applicable sections of the Form 2.

Native Americans

Native Americans may have alternative filing requirements. If you have tax-exempt income as an enrolled tribal member, you must also file an Enrolled Tribal Member (Form ETM).

When do I use Form ETM?

You must file Form ETM if:

• You are an enrolled tribal member of the governing tribe of a reservation;
• You lived and worked on that reservation; and
• You earned income by working on that reservation.

If all of your income is exempt, you only have to file Form ETM. You can file it for free on TAP or on paper.

If only part of your income is exempt from Montana income tax, you must include Form ETM with your Form 2.