Montana State Tax Return

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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.


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.


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 works with the IRS and state revenue services to bring you the latest tax laws, forms & schedules.

When you prepare a federal return with, we make it quick and easy to complete your Montana state tax return. offers e-file and direct deposit with all states that have e-file and direct deposit capabilities.

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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
BeaverheadDell, Dillon, Glen, Jackson, Lima, Polaris, Wisdom, Wise River
Big HornBusby, Crow Agency, Decker, Garryowen, Hardin, Lodge Grass, Pryor, Saint Xavier, Wyola, Yellowtail
BlaineChinook, Harlem, Hays, Hogeland, Lloyd, Turner, Zurich
BroadwaterRadersburg, Toston, Townsend, Winston
CarbonBearcreek, Belfry, Boyd, Bridger, Edgar, Fromberg, Joliet, Red Lodge, Roberts, Roscoe
CarterAlzada, Boyes, Capitol, Ekalaka, Hammond
CascadeBelt, Black Eagle, Cascade, Fort Shaw, Great Falls, Malmstrom AFB, Monarch, Neihart, Sand Coulee, Simms, Stockett, Sun River, Ulm, Vaughn
ChouteauBig Sandy, Carter, Floweree, Fort Benton, Geraldine, Highwood, Loma
CusterIsmay, Kinsey, Miles City, Volborg
DanielsFlaxville, Peerless, Scobey, Whitetail
DawsonBloomfield, Glendive, Lindsay, Richey
Deer LodgeAnaconda, Warm Springs
FallonBaker, Plevna, Willard
FergusBuffalo, Coffee Creek, Denton, Forestgrove, Garneill, Grass Range, Hilger, Lewistown, Moore, Roy, Winifred
FlatheadBigfork, Columbia Falls, Coram, Essex, Hungry Horse, Kalispell, Kila, Lake McDonald, Lakeside, Marion, Martin City, Olney, Polebridge, Somers, West Glacier, Whitefish
GallatinBelgrade, Big Sky, Bozeman, Gallatin Gateway, Manhattan, Three Forks, West Yellowstone, Willow Creek
GarfieldBrusett, Cohagen, Jordan, Mosby, Sand Springs
GlacierBabb, Browning, Cut Bank, East Glacier Park, Santa Rita
Golden ValleyLavina, Ryegate
GraniteDrummond, Hall, Philipsburg
HillBox Elder, Gildford, Havre, Hingham, Inverness, Kremlin, Rudyard
JeffersonBasin, Boulder, Cardwell, Clancy, Jefferson City, Whitehall
Judith BasinGeyser, Hobson, Moccasin, Raynesford, Stanford
LakeArlee, Big Arm, Charlo, Dayton, Elmo, Pablo, Polson, Proctor, Ravalli, Rollins, Ronan, Saint Ignatius
Lewis and ClarkAugusta, Canyon Creek, East Helena, Fort Harrison, Helena, Lincoln, Marysville, Wolf Creek
LibertyChester, Joplin, Lothair, Whitlash
LincolnEureka, Fortine, Libby, Rexford, Stryker, Trego, Troy
MadisonAlder, Cameron, Ennis, Harrison, McAllister, Norris, Pony, Sheridan, Silver Star, Twin Bridges, Virginia City
McConeBrockway, Circle, Vida
MeagherMartinsdale, Ringling, White Sulphur Spri
MineralAlberton, De Borgia, Haugan, Saint Regis, Saltese, Superior
MissoulaBonner, Clinton, Condon, Frenchtown, Greenough, Huson, Lolo, Milltown, Missoula, Seeley Lake
MusselshellMelstone, Musselshell, Roundup
ParkClyde Park, Cooke City, Emigrant, Gardiner, Livingston, Pray, Silver Gate, Springdale, Wilsall
PetroleumTeigen, Winnett
PhillipsDodson, Loring, Malta, Saco, Whitewater, Zortman
PonderaBrady, Conrad, Dupuyer, Heart Butte, Ledger, Valier
Powder RiverBiddle, Broadus, Olive, Otter, Powderville, Sonnette
PowellAvon, Deer Lodge, Elliston, Garrison, Gold Creek, Helmville, Ovando
PrairieFallon, Mildred, Terry
RavalliConner, Corvallis, Darby, Florence, Grantsdale, Hamilton, Pinesdale, Stevensville, Sula, Victor
RichlandCrane, Fairview, Lambert, Savage, Sidney
RooseveltBainville, Brockton, Culbertson, Froid, McCabe, Poplar, Wolf Point
RosebudAngela, Ashland, Birney, Colstrip, Forsyth, Hathaway, Ingomar, Lame Deer, Rosebud, Sumatra
SandersDixon, Heron, Hot Springs, Lonepine, Noxon, Paradise, Plains, Thompson Falls, Trout Creek
SheridanAntelope, Dagmar, Homestead, Medicine Lake, Outlook, Plentywood, Raymond, Redstone, Reserve, Westby
Silver BowButte, Divide, Melrose, Ramsay
StillwaterAbsarokee, Columbus, Fishtail, Nye, Park City, Rapelje, Reed Point
Sweet GrassBig Timber, Greycliff, McLeod, Melville
TetonBynum, Choteau, Dutton, Fairfield, Pendroy, Power
TooleEthridge, Galata, Kevin, Oilmont, Shelby, Sunburst, Sweet Grass
TreasureBighorn, Hysham, Sanders
ValleyFort Peck, Frazer, Glasgow, Glentana, Hinsdale, Larslan, Nashua, Opheim, Richland, Saint Marie, Vandalia
WheatlandHarlowton, Judith Gap, Shawmut, Two Dot
YellowstoneActon, Ballantine, Billings, Broadview, Custer, Huntley, Laurel, Molt, Pompeys Pillar, Shepherd, Worden