Montana State Tax Return

Montana's Official Website	http://revenue.mt.gov/default.mcpx
Refund Status Hotline	1-866-859-2254 or 1-866-444-6900 (Helena)
General Information	1-866-859-2254

Montana Individual Income Tax Provisions

Many states assess individual income taxes to their resident's, similar to the guidelines of the federal government. There are three different filing systems which can be used by a state when taxing residents: joint, combined, a mixture of the two previous systems. Montana uses the latter, allowing married taxpayers a choice on how they want to file their state income taxes: either joint, by combining both spouses' incomes into a single taxable amount, or combined, by letting each spouse file separately to reap the benefits of the lowest tax bracket.

Similar to the federal government, Montana uses the federal adjusted gross income as a starting point for the tax base. However, there are some major differences from the federal law.

Exemptions

Some forms of income are exempt from inclusion in the state tax base as follows:

U.S. government bond interest for certain small business investment companies
Up to $800 per person in interest for taxpayers over 65. ($1,600 for married filing jointly, even if only one spouse is over 65)
40% of installment sales entered into prior to 1987
Certain small business investment company gains
Up to $3,900/retiree with income below $32,480 in public, civil service, private or military pensions
Active duty military pay
Unemployment compensation benefits
Up to $5,200 in disability income
Up to $5,000 ($100, married filing jointly) in federal income tax (taken as itemized deduction)
Income from tips for hospitality employees
Deposits and earnings on MSAs, family education savings and first-time home buyers' savings

Social Security benefits are taxable under specific state guidelines.

Deductions

Montana has a standard deduction of 20% of the state AGI as follows:

Single/Married filing Single	Minimum: $1,900 Maximum $4,270
Married filing Joint/HOH	Minimum $3,800 Maximum $8,540

Other deductions for state residents include:

Motor vehicle taxes and fees
State and local sales taxes
Child and dependent care expenses
up to $100 ($200 married, joint) in political contributions
sales of certain land to beginning farmers
unearned income from dependents
reimbursements received by National Guard Members for life insurance
health care professional student loan accounts

2023 Montana Tax Rates

If taxable income more than -	but not over -	the tax is:
$0	$2,800	1% of the amount over $0
$2,800	$5,000	$28 plus 2% of the amount over $2,800
$5,000	$7,600	$72 plus 3% of the amount over $5,000
$7,600	$10,300	$150 plus 4% of the amount over $7,600
$10,300	$13,300	$258 plus 5% of the amount over $10,300
$13,300	$17,100	$408 plus 6% of the amount over $13,300
$17,100	-	$636 plus 6.9% of the amount over $17,100

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File My Federal & Montana State Returns!

Montana	Services Available
Preparation	Preparation of a state tax return for Montana is available for $29.95.
E-File	E-File is available for Montana.
Direct Deposit	Direct Deposit is available for Montana.
Non-Resident Preparation	Non-resident MT state return's are available upon request.
Non-Resident E-File	E-Filing non-resident MT state returns is not available.
Filing Deadline	4/18/2023

MT Counties	MT Cities
Beaverhead	Dell, Dillon, Glen, Jackson, Lima, Polaris, Wisdom, Wise River
Big Horn	Busby, Crow Agency, Decker, Garryowen, Hardin, Lodge Grass, Pryor, Saint Xavier, Wyola, Yellowtail
Blaine	Chinook, Harlem, Hays, Hogeland, Lloyd, Turner, Zurich
Broadwater	Radersburg, Toston, Townsend, Winston
Carbon	Bearcreek, Belfry, Boyd, Bridger, Edgar, Fromberg, Joliet, Red Lodge, Roberts, Roscoe
Carter	Alzada, Boyes, Capitol, Ekalaka, Hammond
Cascade	Belt, Black Eagle, Cascade, Fort Shaw, Great Falls, Malmstrom AFB, Monarch, Neihart, Sand Coulee, Simms, Stockett, Sun River, Ulm, Vaughn
Chouteau	Big Sandy, Carter, Floweree, Fort Benton, Geraldine, Highwood, Loma
Custer	Ismay, Kinsey, Miles City, Volborg
Daniels	Flaxville, Peerless, Scobey, Whitetail
Dawson	Bloomfield, Glendive, Lindsay, Richey
Deer Lodge	Anaconda, Warm Springs
Fallon	Baker, Plevna, Willard
Fergus	Buffalo, Coffee Creek, Denton, Forestgrove, Garneill, Grass Range, Hilger, Lewistown, Moore, Roy, Winifred
Flathead	Bigfork, Columbia Falls, Coram, Essex, Hungry Horse, Kalispell, Kila, Lake McDonald, Lakeside, Marion, Martin City, Olney, Polebridge, Somers, West Glacier, Whitefish
Gallatin	Belgrade, Big Sky, Bozeman, Gallatin Gateway, Manhattan, Three Forks, West Yellowstone, Willow Creek
Garfield	Brusett, Cohagen, Jordan, Mosby, Sand Springs
Glacier	Babb, Browning, Cut Bank, East Glacier Park, Santa Rita
Golden Valley	Lavina, Ryegate
Granite	Drummond, Hall, Philipsburg
Hill	Box Elder, Gildford, Havre, Hingham, Inverness, Kremlin, Rudyard
Jefferson	Basin, Boulder, Cardwell, Clancy, Jefferson City, Whitehall
Judith Basin	Geyser, Hobson, Moccasin, Raynesford, Stanford
Lake	Arlee, Big Arm, Charlo, Dayton, Elmo, Pablo, Polson, Proctor, Ravalli, Rollins, Ronan, Saint Ignatius
Lewis and Clark	Augusta, Canyon Creek, East Helena, Fort Harrison, Helena, Lincoln, Marysville, Wolf Creek
Liberty	Chester, Joplin, Lothair, Whitlash
Lincoln	Eureka, Fortine, Libby, Rexford, Stryker, Trego, Troy
Madison	Alder, Cameron, Ennis, Harrison, McAllister, Norris, Pony, Sheridan, Silver Star, Twin Bridges, Virginia City
McCone	Brockway, Circle, Vida
Meagher	Martinsdale, Ringling, White Sulphur Spri
Mineral	Alberton, De Borgia, Haugan, Saint Regis, Saltese, Superior
Missoula	Bonner, Clinton, Condon, Frenchtown, Greenough, Huson, Lolo, Milltown, Missoula, Seeley Lake
Musselshell	Melstone, Musselshell, Roundup
Park	Clyde Park, Cooke City, Emigrant, Gardiner, Livingston, Pray, Silver Gate, Springdale, Wilsall
Petroleum	Teigen, Winnett
Phillips	Dodson, Loring, Malta, Saco, Whitewater, Zortman
Pondera	Brady, Conrad, Dupuyer, Heart Butte, Ledger, Valier
Powder River	Biddle, Broadus, Olive, Otter, Powderville, Sonnette
Powell	Avon, Deer Lodge, Elliston, Garrison, Gold Creek, Helmville, Ovando
Prairie	Fallon, Mildred, Terry
Ravalli	Conner, Corvallis, Darby, Florence, Grantsdale, Hamilton, Pinesdale, Stevensville, Sula, Victor
Richland	Crane, Fairview, Lambert, Savage, Sidney
Roosevelt	Bainville, Brockton, Culbertson, Froid, McCabe, Poplar, Wolf Point
Rosebud	Angela, Ashland, Birney, Colstrip, Forsyth, Hathaway, Ingomar, Lame Deer, Rosebud, Sumatra
Sanders	Dixon, Heron, Hot Springs, Lonepine, Noxon, Paradise, Plains, Thompson Falls, Trout Creek
Sheridan	Antelope, Dagmar, Homestead, Medicine Lake, Outlook, Plentywood, Raymond, Redstone, Reserve, Westby
Silver Bow	Butte, Divide, Melrose, Ramsay
Stillwater	Absarokee, Columbus, Fishtail, Nye, Park City, Rapelje, Reed Point
Sweet Grass	Big Timber, Greycliff, McLeod, Melville
Teton	Bynum, Choteau, Dutton, Fairfield, Pendroy, Power
Toole	Ethridge, Galata, Kevin, Oilmont, Shelby, Sunburst, Sweet Grass
Treasure	Bighorn, Hysham, Sanders
Valley	Fort Peck, Frazer, Glasgow, Glentana, Hinsdale, Larslan, Nashua, Opheim, Richland, Saint Marie, Vandalia
Wheatland	Harlowton, Judith Gap, Shawmut, Two Dot
Wibaux	Wibaux
Yellowstone	Acton, Ballantine, Billings, Broadview, Custer, Huntley, Laurel, Molt, Pompeys Pillar, Shepherd, Worden