Montana Statutes

Code Section
15-30-101, et seq.

Who is Required to File
Residents on entire net income; Nonresidents on net income from property owned and business carried on in Montana; Estates and trusts are taxed during administration except if for educational, charitable, or religious purposes; Partnerships and S corporations are not taxed

Rate
First $2,300, 1%; Next $1,800, 2%; Next $2,100, 3%; Next $2,400, 4%; Next $2,400, 5%; Next $3,100, 6%; Over $13,900, 6.9%

Federal Income Tax Deduction
Yes

Federal Income used as Basis
Yes


Inside Montana Statutes