Montana issued one-time individual income tax rebates during 2023 based on information from eligible taxpayers' 2021 Montana income tax returns. This rebate program was created by the Montana Legislature and administered by the Montana Department of Revenue.
Do I Qualify for the Rebate?
You qualified for the Montana income tax rebate if all of the following applied:
- You were a full-year Montana resident for tax year 2021.
- You filed a 2020 Montana resident or part-year resident return.
- You filed a 2021 Montana resident return.
- You filed both your 2020 and 2021 Montana returns by the 2021 filing deadline, including any approved extensions.
- You were not claimed as a dependent by another taxpayer for federal or Montana tax purposes in 2021.
- Your 2021 Montana Form 2, Line 20 was greater than zero.
How Much Was the Rebate?
The rebate amount was based on your 2021 Montana income tax liability.
Single, Head of Household, or Married Filing Separately
Your rebate was the lesser of:
- $1,250, or
- The amount reported on Line 20 of your 2021 Montana Form 2.
Married Filing Jointly
Your rebate was the lesser of:
- $2,500, or
- The amount reported on Line 20 of your 2021 Montana Form 2.
How Do I Claim the Rebate?
Eligible taxpayers did not need to apply for the rebate.
The Montana Department of Revenue automatically issued rebate payments to qualifying taxpayers based on information from their filed returns.
When Were Rebates Issued?
Montana began issuing rebate payments in July 2023.
Payments were processed in the order that eligible 2021 returns were filed, and all rebate payments were scheduled to be issued by December 31, 2023.
How Was the Rebate Delivered?
The Montana Department of Revenue issued the rebate using the information from the taxpayer's most recently filed Montana return.
Payments were sent by:
- Direct deposit, if direct deposit information was available and valid, or
- Paper check mailed to the taxpayer's address on file.
Important Note
This was a one-time rebate program for eligible taxpayers based on their 2021 Montana income tax return. The rebate is no longer available to claim on current Montana income tax returns.
Summary
Montana's 2023 income tax rebate provided up to $1,250 for eligible individual taxpayers and up to $2,500 for eligible married couples filing jointly. Qualifying taxpayers received the rebate automatically based on their 2021 Montana tax return information and did not need to file a separate application.