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, $5,090
- age 65 or older, $7,800
- Head of Household
- under age 65, $10,180
- age 65 or older, $12,890
- Married Filing Jointly
- both under age 65, $10,180
- one spouse age 65 or older, $12,890
- both spouses age 65 or older, $15,600
- Married Filing Separately
- under age 65, $5,090
- age 65 or older, $7,800
You are entitled to an additional exemption if you or your spouse is blind. You may increase the AGI filing threshold by $2,710 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.
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.