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Montana

Montana income tax must be filed by individuals under 65 years of age if their income is $4,790 ($9,580) or more if single/married filing separately (head of household/married filing jointly). Individuals are subject to Montana income tax if they are residents, part-year residents, or nonresidents with income sourced in the state.

RESIDENT:

Individuals who maintain domicile in the state of Montana are considered Montana residents.

PART-YEAR RESIDENT:

Individuals who held residency in Montana at the start of the year and changed residency elsewhere or established residency in Montana during the year are considered part-year residents of the state. Part-year residents must file income tax in accordance with the nonresident/part-year resident schedule.

NON-RESIDENT:

Non-residents are any individuals who held no residency within the state of Montana during the tax year.