According to Montana Instructions for Form 2, “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."
What are Montana's filing thresholds?
- Single
- under age 65, $5,540
- age 65 or older, $8,500
- Head of Household
- under age 65, $11,080
- age 65 or older, $14,040
- Married Filing Jointly
- both under age 65, $11,080
- one spouse age 65 or older, $14,040
- both spouses age 65 or older, $17,000
- Married Filing Separately
- under age 65, $5,540
- age 65 or older, $8,500
You are entitled to an additional exemption if you or your spouse is blind. You may increase the AGI filing threshold by $2,960 when determining if you must file.
Can I use a different filing status than my Federal tax return?
Montana does not require you to claim the same filing status that you claimed on your federal return. You may choose a different filing status for your Montana return. However, starting with the 2024 tax year, Montana will require you to use the same filing status you used on your federal return.
What if I live in a reciprocal state?
Montana and North Dakota have a reciprocal agreement. If a Montana resident works or performs personal/professional services for an employer in North Dakota, the wages are treated as being earned in Montana and the Montana resident does not have to file a North Dakota income tax return reporting those wages.