Montana Form 2ez Individual Income Tax Forms And Instructions

Page 7

Instructions for ﬁ ling Montana Form 2EZ

● The only tax credit that I may be claiming is one (or

Do I have to ﬁ le a Montana individual income

more) of the following:

tax return?

○ Adoption Credit

If you are a resident, nonresident, or part-year resident, you

○ Elderly Homeowner/Renter Credit (Form 2EC)

have to ﬁ le a Montana individual income tax return when

you have Montana source income and your federal gross

○ College Contribution Credit (Form CC)

income, excluding unemployment compensation, is equal

○ Energy Conservation Installation Credit (Form

to or greater than the threshold for your ﬁ ling status.

ENRG-C)

IF your ﬁ ling status

AND at the end of

THEN you have to

○ Elderly Care Credit (Form ECC)

is…

2011 you were…

ﬁ le a tax return if

○ Alternative Energy Systems Credit (Form ENRG-B)

your federal gross

You will have to use the Montana Form 2 if you answer

income, excluding

unemployment

yes to any of the following:

compensation was

● I was a resident of Montana for only part of 2011.

at least…

● I am a nonresident of Montana with Montana source

Under 65

$4,010

Single, or married

income.

ﬁ ling separately

65 or older

$6,200

● I am married, ﬁ ling a separate Montana income tax

Under 65

$5,830

return.

Head of household

65 or older

$8,020

● My income includes income from a business or

Both under 65

$8,020

profession, farm or ranch, rents, royalties, partnerships,

S corporations, estates or trusts.

One spouse 65 or

Married ﬁ ling jointly

$10,210

older

● My tax year ended on a date other than December 31,

with your spouse

Both spouses 65 or

2011.

$12,400

older

● I am claiming the tax withheld from my Montana

You are entitled to an additional exemption if you are blind or

mineral royalty payments.

your spouse is blind. Increase your federal gross income by

● I am claiming the tax withheld by a pass-through entity

$2,190 to determine if you are required to ﬁ le.

(Montana Schedule K-1 or Form PT-WH).

I have to ﬁ le a Montana individual income tax

How do I know whether I am a full-year

return. Which form is appropriate for me and

resident, nonresident, or a part-year resident

my situation?

of Montana for individual income tax

To use Montana Form 2EZ, you should be able to answer

purposes?

yes to all of the following:

You are a resident of Montana for individual income

● I was a Montana resident for all of 2011.

tax purposes if you live in Montana or if you maintain

● I am ﬁ ling as a single person or as a married person

a permanent home in Montana. A permanent home in

ﬁ ling a joint tax return.

Montana means a dwelling place you habitually use as

your home, whether or not you own it and whether or not

● My spouse and I were under 65 and not blind at the

you may someday leave. You do not lose your Montana

end of 2011.

residency if you leave the state temporarily with the

● I am claiming no dependents.

intention of returning. Your Montana residency is lost when

● My only income is from wages, interest, dividends, or

you move outside of Montana with no intention of returning.

unemployment compensation.

Unless there is a speciﬁ c exception under Montana law, if

● I am claiming the standard deduction rather than

you establish Montana residency for any other purpose,

itemizing deductions.

you are considered a Montana resident for income tax

purposes.

● I am not claiming any credits.

You are a nonresident of Montana if you were not a

To use Montana Form 2M, you should be able to answer

resident during any part of the tax year.

yes to all of the following:

You are a part-year resident of Montana if you moved to

● I was a Montana resident for all of 2011.

or from Montana during the tax year with the intention of

● I am ﬁ ling as a single person, head of household, or as

establishing a permanent residence in your new state.

a married person ﬁ ling a joint tax return.

A nonresident or part-year resident who is required to ﬁ le a

● My only income is from wages, interest, dividends,

Montana tax return needs to use Form 2.

capital gains, IRA distributions, pensions, annuities,

unemployment compensation, social security beneﬁ ts

When do I have to ﬁ le my Montana tax return?

or refunds.

Your 2011 Form 2EZ tax return is required to be ﬁ led by

April 17, 2012. If ﬁ ling after April 17, 2012, please see

FAQs

and

Montana Form 2ez Individual Income Tax Forms And Instructions - 2011 Page 10

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