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Montana Free Printable  for 2024 Montana Tax Benefit Rule for Federal Income Tax Refund (OBSOLETE)

Form 2 Worksheet II is obsolete, and is no longer supported by the Montana Department of Revenue.

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Tax Benefit Rule for Federal Income Tax Refund (OBSOLETE)
Form 2 Worksheet II

Clear Form Page 44 DO NOT FILE WITH YOUR RETURN - For Reference Only 2017 Worksheets Worksheet II – Tax Benefit Rule for Federal Income Tax Refund (Do not complete this worksheet if you claimed the Montana standard deduction on your 2016 Montana return.) A tax benefit recovery occurs when an amount you claimed as a deduction or credit in an earlier tax year is returned to you. Recoveries are taxable to the extent that you received a tax benefit from the deduction or credit. The most common recovery in Montana is when you receive a federal tax refund during the current tax year for the paid federal taxes you included as an itemized deduction on the previous year’s Montana return. A simple way to check if your federal refund is taxable is to subtract the refund you received in 2017 from the total federal income taxes you reported on Schedule III, lines 7a through 7d on your 2016 Montana return. If the result is larger than the $5,000 (or $10,000 if filing a joint return) you were allowed to deduct on line 7e on Schedule III of your 2016 Montana return, none of the refund is taxable. This worksheet will help you determine how much, if any, of your federal tax refund you received in 2017 is taxable to Montana. You may use this worksheet only if all three of the following conditions exist: • You received a federal tax refund in 2017; • You claimed itemized deductions on your 2016 Montana return; and • Your only tax benefit recovery in 2017 was a refund of federal taxes you claimed as a deduction on your 2016 Montana return. If all three conditions do not exist, you need to use Worksheet IX, Tax Benefit Rule Recovery of Itemized Deductions. You also need to use Worksheet IX if you received a federal refund for taxes you reported in a year other than 2016 or you recovered any other item that you claimed as a deduction on your Montana return in 2016 or any other year (for instance, your insurance company reimbursed you for a medical expense you claimed as an itemized deduction). You can get Worksheet IX by visiting revenue.mt.gov or by calling us at (406) 444-6900. Before you begin, see the instructions above and on page 14 for Schedule I, line 3 to determine if you need to complete Worksheet II. Column A (for single, joint, separate, or head of household) Column B (for spouse when filing separately using filing status 3a) 1 Enter your total federal taxes paid in 2016 as reported on Form 2, Schedule III, lines 7a through 7d........................................................................................................................................... 1 1 2 Enter the federal income tax refund you received in 2017 ����������������������������������������������������������������� 2 2 3 Enter any refundable credits claimed on your 2016 federal Form 1040, lines 66a, 67, 68, 69, 72 and 73. If in 2016 you filed 1040A or 1040EZ, enter the amounts from Form 1040A lines 42a, 43, 44 and 45; or Form 1040EZ line 8a. These items are not attributable to taxes you paid................................ 3 3 4 Is line 3 greater than or equal to line 2? If yes, stop; your federal refund is not taxable. If no, subtract line 3 from line 2, and enter the result here. This is the portion of your federal refund that is a result of taxes you paid.......................................................................................................... 4 4 5 Subtract line 4 from line 1 and enter the result here, but not less than zero. This amount is your federal income taxes paid that were not refunded to you.................................................................... 5 5 6 Enter the federal income taxes you deducted for 2016 as reported on Form 2, Schedule III, line 7e.................................................................................................................................................. 6 6 7 Is line 5 larger than line 6? If yes, stop; your federal refund is not taxable. If no, subtract line 5 from line 6, and enter the result here. This is the amount of taxes you deducted that were refunded to you.................................................................................................................................... 7 7 8 Enter the itemized deduction you claimed on your 2016 Montana Form 2, Schedule III, line 30. If you took the standard deduction, stop; your federal income tax refund is not taxable..................... 8 8 9 Enter your 2016 Montana adjusted gross income from Form 2, line 41 ��������������������������������������������� 9 9 • If your filing status was single or married filing separately, enter 20% (0.20) of line 9, but not less than $1,980 or more than $4,460. • If your filing status was married filing jointly or head of household, enter 20% (0.20) of line 9, but not less than $3,960 or more than $8,920.............................................................. 10 10 11 Subtract line 10 from line 8, and enter the result here. If the result is less than zero, stop; your federal refund is not taxable because you didn’t receive a benefit from deducting federal income taxes....................................................................................................................................... 11 11 12 Enter the smaller of line 7 or line 11 here. This is the portion of your federal tax deduction that reduced your taxable income and was refunded in 20172������������������������������������������������������������������� 12 12 13 Enter here your 2016 Montana taxable income from Form 2, line 45. If your amount is less than zero, enter this amount as a negative amount.................................................................................... 13 13 14 14 10 2016 standard deduction. Enter the amount below that corresponds to your 2016 Montana individual income tax filing status. 14 If line 13 is zero or more, enter the amount from line 12 here and on Form 2, Schedule I, line 3. This is your taxable federal income tax refund. If line 13 is less than zero (a negative amount), add lines 12 and 13. • If your result remains less than zero (a negative amount), enter zero and stop here. None of your federal refund is taxable to Montana. • If your result is greater than zero (a positive amount), enter that amount here and on Form 2, Schedule I, line 3. This is your taxable federal income tax refund.................................
Extracted from PDF file 2019-montana-form-2-worksheet-ii.pdf, last modified December 2017

More about the Montana Form 2 Worksheet II Individual Income Tax

We last updated the Tax Benefit Rule for Federal Income Tax Refund (OBSOLETE) in March 2021, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Montana Department of Revenue. You can print other Montana tax forms here.

Related Montana Individual Income Tax Forms:

TaxFormFinder has an additional 78 Montana income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Montana Form 2 Worksheet II.

Form Code Form Name
Form 2 Worksheet V and IV Standard Deduction, Qualified Mortgage Insurance Premiums Deduction and Itemized Deduction Limitation (OBSOLETE)
Form 2 Worksheet VIII Taxable Social Security Benefits (OBSOLETE)
Form 2 Worksheet VI (Obsolete) Qualified Mortgage Insurance Premiums Deduction
Form 2 Worksheet IX (Obsolete) Tax Benefit Rule for Recoveries of Itemized Deductions
Form 2 Worksheet V Tax Credits (DISCONTINUED)
Form 2 Worksheet VII Estimated Tax Underpayment Form

Download all MT tax forms View all 79 Montana Income Tax Forms


Form Sources:

Montana usually releases forms for the current tax year between January and April. We last updated Montana Form 2 Worksheet II from the Department of Revenue in March 2021.

Show Sources >

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Montana Form 2 Worksheet II

We have a total of six past-year versions of Form 2 Worksheet II in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:



TaxFormFinder Disclaimer:

While we do our best to keep our list of Montana Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

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