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Montana Tax Benefit Rule for Recoveries of Itemized Deductions
Form 2 Worksheet IX (Obsolete) is obsolete, and is no longer supported by the Montana Department of Revenue.
Extracted from PDF file 2019-montana-form-2-worksheet-ix.pdf, last modified August 2019Tax Benefit Rule for Recoveries of Itemized Deductions
St No ap le s Page 1 2019 Montana Individual Income Tax Return For the year Jan 1 – Dec 31, 2019 or the tax year beginning M M D D 2 First name and initial Filing Status 1 9 and ending M M D D 2 0 Social Security Number Y Y Form 2 Deceased? Date of death M M D D 2 0 Y Y Spouse’s Social Security Number Deceased? Date of death M M D D 2 0 Y Y City State ZIP+4 Residency Status Mark only one box. If using 2b or 2c, enter your spouse’s SSN below. 4 Married filing jointly Dependents Exemptions Federal Income Taxable Income 0 Last name Last name Mark if this is Spouse’s first name and initial an amended return. Current mailing address (See page 2) 1 Single 3 Head of household 2a Married filing separately on the same form 2b Married filing separately on separate forms 2c Married filing separately and spouse not filing First name Last name Tax, Credits and Payments Clear Form Social Security Number a X Yourself 65 or older Blind Enter number marked a b Spouse 65 or older Blind Enter number marked b c Enter the total number of dependents. If more than 3 dependents, see instructions. c d Add lines a through c. This is your total number of exemptions. d 1 Wages, salaries, tips, etc. Include federal Form(s) W-2 1 2a Tax-exempt interest 2a 00 00 2b Taxable interest 2b 3a Qualified dividends 3a 00 00 3b Ordinary dividends 3b 4a IRA distributions 4a 00 00 4b Taxable amount 4b 4c Pensions and annuities 4c 00 00 4d Taxable amount 4d 5a Social Security benefits 5a 00 00 5b Taxable amount 5b 6 Capital gain or (loss). Attach Schedule D if required. If not required, mark here 6 7a Other income from Schedule 1, line 9 (See page 3) 7a 7b Add lines 1, 2b, 3b, 4b, 4d, 5b, 6, and 7a. This is your total income. 7b 8a Adjustments to income from Schedule 1, line 22 (See page 3) 8a 8b Subtract line 8a from line 7b. This is your federal adjusted gross income. 8b 9 Montana additions (See page 4) 9 10 Montana subtractions (See page 5) 10 11 Montana adjusted gross income. Add lines 8b and 9, then subtract line 10. 11 12 Standard or itemized deductions. Mark this box and include page 7 if you elect to itemize. 12 13 Exemptions. Multiply $2,510 by your total number of exemptions. 13 14 Taxable income. Subtract lines 12 and 13 from line 11. If zero or less, enter 0. 14 15 Tax liability before credits (See instructions) 15 16 Nonrefundable credits (See page 9.) Do not enter an amount larger than line 15. 16 17 Tax after nonrefundable credits. Subtract line 16 from line 15. 17 18 Montana tax withheld on Forms W-2 and 1099 18 19 Other payments and refundable credits (See page 11) 19 20a Earned Income Tax Credit 00 Enter your federal EITC 20a 20b Multiply line 20a by 3% (0.03) and enter the result (Status 2a filers: See instructions) 20b 21 Contributions, penalties, and interest (See page 11) 21 22 Total payments. Add lines 18, 19, and 20b, then subtract line 21. 22 23 If line 22 is less than 17, subtract line 22 from line 17. This is your TAX DUE ► 23 1 Resident full-year North Dakota reciprocity 2 Nonresident full-year 3 Resident part-year (See instructions) Relationship Mark if disabled Column A Column B (for spouse when filing separately using filing status 2a) 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Pay online at https://tap.dor.mt.gov or make checks payable to Montana Department of Revenue 00 This is your TAX OVERPAID ► 24 24 If line 22 is more than line 17, subtract line 17 from line 22. Go to Page 2 to complete your return and claim any refund. Office Use Only Date Received *19CE0101* *19CE0101* 00 Form 2 - Page 2 – 2019 Social Security Number Status 2a Payment Schedule If your filing status is 2a, you must complete this schedule only if there is an amount on page 1, line 23, and on page 1, line 24. Under filing status 2a, your overpayment is applied to the amount owed by your spouse before you can claim the net overpayment on the Refund Schedule. 1 Enter the amount from line 23, tax due 1 00 2 Enter the amount from line 24, tax overpaid 2 00 3 Subtract line 2 from line 1, enter the result but not less than zero 00 This is your net amount due. 3 4 Subtract line 1 from line 2, enter the result but not less than zero 00 This is your net overpayment. 4 The amount on line 4 (above) must be entered on Refund Schedule, line 1 (below), in the column of the spouse with an overpayment on page 1, line 24. Refund Schedule 1 2 3 4 A B 1 00 00 Enter your overpayment from page 1, line 24 or from the Status 2a Payment Schedule, line 4 2 00 00 Amount from line 1 you want applied to your 2020 estimated tax 3 00 00 Amount from line 1 you want deposited into a 529 or 529A account (See page 12) 00 00 Subtract lines 2 and 3 from line 1. This is your REFUND ► 4 If you are filing a return in Montana for the first time, direct deposit is not available. Stop here and sign your return below. If the direct deposit option is available and you wish to use it, provide your bank account information and sign your return below. Your Direct Deposit Account RTN# ACCT# If using direct deposit, you are required to mark one box. Checking Savings If this deposit is going to an account located outside of the United States or its territories, mark this box. REQUIRED Signature, Paid Preparer, and Third-Party Designee Under penalties of false swearing, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Your signature is required. Spouse’s signature Date Date X_____________________________________________ M M D D Y Y Y Y X_____________________________________________ M M D D Y Y Y Y Taxpayer daytime phone number Paid preparer’s signature Preparer’s PTIN Firm’s FEIN Mark if paid preparer is also a Third-Party Designee. _________________________________________ Preparer daytime phone number Mark the box if you want to allow another person (other than a paid preparer) to discuss this return with us. Name Phone number Amended Return Information Mark the appropriate box. a NOL carryback b Federal audit c Amended federal return d Filing status e Other In the table below, indicate the reasons for the changes you made to your Montana tax return. Form or Schedule Line or Box Reason *19CE0201* *19CE0201* Form 2 - Page 3 – 2019 Social Security Number Schedule 1 (federal Form 1040 or 1040-SR) Additional Income and Adjustments to Income Additional Income Enter your additional income and adjustments to income from Schedule 1 1 Taxable refunds, credits, or offsets of state and local income taxes 2a Alimony received 2b Date of original divorce or separation agreement 2b M M D D Y Y Y Y 3 Business income or (loss). Include federal Schedule C. 4 Other gains or (losses). Include federal Form 4797. 5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Include federal Schedule E. 6 Farm income or (loss). Include federal Schedule F. 7 Unemployment compensation 8 Other income. List type and amount. 9 Combine lines 1 through 8. Enter the total on page 1, line 7a. 10 Educator expenses 11 Certain business expenses of reservists, performing artists, and fee-basis government officials. Adjustments to Income Include federal Form 2106. 12 Health savings account deduction. Include federal Form 8889. 13 Moving expenses for members of the Armed Forces. Include federal Form 3903. 14 Deductible part of self-employment tax. Include federal Schedule SE. 15 Self-employed SEP, SIMPLE, and qualified plans 16 Self-employed health insurance deduction 17 Penalty on early withdrawal of savings 18a Alimony paid 18b Recipient’s SSN 18b 18c Date of original divorce or separation agreement 18c M M D D Y Y Y Y 19 IRA deduction 20 Student loan interest deduction 21 Tuition and fees. Attach Form 8917 22 Add lines 10 through 21. Enter the total on page 1, line 8a. Mark if including federal write-ins. A B 1 2a 00 00 00 00 3 4 5 6 7 8 9 10 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 11 12 13 14 15 16 17 18a 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 19 20 21 00 00 00 00 00 00 22 00 00 Net Operating Loss Election for Farming Losses If you do not want to carry your 2019 farming loss back, mark the box. You must make this election by the due date (including extension) for filing your income tax return. Nonqualified Withdrawal and Penalty Subtraction Montana Medical Savings Account (MSA) Schedule If you have an MSA, you must report your beginning and ending balance each year. 1 Beginning balance. If this is a new account, enter 0. 2 Total contributions for the year 3 Earnings from the account: interest, dividends, capital gains, etc. 4 Add lines 2 and 3. Enter the total on Subtractions Schedule, line 15. (See page 5) 5 Ending balance. Enter your ending balance as shown on your year-end account statement. 1 2 3 4 5 6 Total withdrawals made during the year Withdrawals for eligible expenses (See instructions) Nonqualified withdrawals. Subtract line 2 from line 1. Enter the total on Additions Schedule, line 6. Nonqualified withdrawals not subject to the 10% (0.10) penalty (See instructions) Nonqualified withdrawals subject to penalty. Subtract line 4 from line 3. Penalty. Multiply line 5 by 10% (0.10) and include the total on Contributions, Penalties, and Interest Schedule, line 5 (See page 11) A 00 00 00 00 00 1 2 3 4 5 00 00 00 00 00 00 00 00 00 00 6 00 00 *19CE0301* *19CE0301* B 1 2 3 4 5 00 00 00 00 00 Form 2 - Page 4 – 2019 Social Security Number Savings Business Additions Accounts General Additions Montana Additions Schedule Retirement Total Enter your additions to federal adjusted gross income on the corresponding lines. 1 Recovery of federal income tax deducted in 2018 (See worksheet below) 2 Other recoveries of amounts deducted in earlier years that reduced Montana taxable income 3 Interest and mutual fund dividends from state, county, or municipal bonds from other states 4 Dividends not included in federal adjusted gross income 5 Adjustment for smaller federal estate and trust taxable distributions 6 Montana Medical Savings Account nonqualified withdrawals (See page 3) 7 First-time home buyer savings account nonqualified withdrawals 8 Allocation of compensation to spouse in sole proprietorship 9 Federal net operating loss deduction 10 Dependent care assistance credit adjustment 11 Farm and ranch risk management account taxable distributions 12 Enter your total additions from Montana Schedules K-1 (PTE), part 3, column I, line 1 13 Title plant depreciation and amortization 14 Other additions. Specify: 15 Subtotal to figure taxable Social Security benefits. Combine lines 1 through 14. 16 Addition to taxable Social Security benefits (See page 6) 17 Add lines 15 and 16, and enter the total on page 1, line 9 This is your total additions to federal adjusted gross income. A 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 17 00 Recovery of Federal Income Tax Deducted in 2018 Work s heet If you chose the standard deduction in 2018, your refund is not taxable. Do not complete this worksheet. 1 Enter your total federal taxes paid in 2018 as reported on your 2018 Form 2, Itemized Deductions Schedule, lines 4a through 4d 2 Enter the federal income tax refund you received in 2019 3 Enter any refundable credits claimed on your 2018 federal Form 1040 4 Subtract line 3 from line 2. This is the portion of your federal refund that is a result of taxes you paid. 5 6 7 8 9 10 11 12 13 14 15 16 A 1 2 3 4 B 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 B 00 00 00 00 00 00 00 00 If the result is zero or less, stop here. Your federal refund is not taxable. 5 00 00 Enter the amount reported on your 2018 Form 2, Itemized Deductions Schedule, line 4 6 00 00 Enter the federal income taxes included on line 11 of your 2018 federal Form 1040 7 00 00 Subtract line 4 from line 1 and enter the result here, but not less than zero 8 00 00 Subtract line 7 from line 5 9 00 00 Subtract line 6 from line 5 00 00 Enter the lesser of line 9 or line 8. This is the amount of taxes you deducted that were refunded to you. 10 If the result is zero or less, stop here. Your federal refund is not taxable. 11 00 00 Enter the amount reported on your 2018 Form 2, Itemized Deductions Schedule, line 19 12 00 00 Enter your Montana adjusted gross income from 2018 Form 2, page 1, line 10 Calculate the 2018 standard deduction: • If your filing status was single or married filing separately, enter 20% (0.20) of line 12, but not less than $2,030 or more than $4,580. • If your filing status was married filing jointly or head of household, enter 20% (0.20) of line 12, 13 00 00 but not less than $4,060 or more than $9,160. 14 00 00 Subtract line 13 from line 11 If the result is zero or less, stop here. Your federal refund is not taxable. If your 2018 taxable income was less than zero, enter your 2018 taxable income as 15 00 00 a negative number. Otherwise enter 0. Add line 15 to the smaller of line 10 or line 14. If the result is less than zero, enter 0. Enter here and on the Additions Schedule, line 1. 00 00 This is your recovery of federal income tax deducted in 2018. 16 *19CE0401* *19CE0401* Form 2 - Page 5 – 2019 Social Security Number Montana Subtractions Schedule Retirement Business Subtractions Status Savings Accounts Military Employment General Subtractions Enter your subtractions from federal adjusted gross income on the corresponding lines. 1 State income tax refunds included on Schedule 1, line 1 (See page 3) 2 Interest and mutual fund dividends from federal bonds, notes and obligations 3 Partial interest exemption for taxpayers 65 and older 4 Adjustment for larger federal estate and trust taxable distribution 5 Exemption for certain income of child taxed to parent 6 Recoveries of amounts deducted in earlier years that did not reduce Montana income tax 7 Unemployment compensation 8 Exempt tribal income. Include Form ETM. 9 Certain taxed tips and gratuities 10 Workers’ compensation benefits 11 Certain health insurance premiums taxed to employee 12 Student loan repayments for health care professional included in gross income 13 Military salary of active duty servicemembers 14 Life insurance premiums reimbursement or death benefits for National Guard and Reservist 15 Montana medical savings account deposits and earnings (See page 3) 16 First-time home buyer savings account deposits and earnings. Include Form FTB. 17 Family education savings account (529) deposits (up to $3,000 per taxpayer) 18 Achieving a Better Life Experience Act (ABLE) account deposits (up to $3,000 per taxpayer) 19 Carryover of capital losses incurred prior to 2007 20 Carryover of passive losses incurred prior to 2007 21 Allocation of compensation to spouse in sole proprietorship 22 Montana net operating loss carryover from Montana Form NOL 23 Business-related expenses for purchasing recycled material. Include Form RCYL. 24 Business expenses not included on page 1, line 8b, due to an existing federal credit taken. (Do not include depreciation deductions) 25 Certain expenses incurred by medical marijuana providers (See instructions) 26 Sales of land to beginning farmers 27 Capital gains and dividends from small business investment companies 28 Certain gains recognized by liquidating corporation 29 Farm and ranch risk management account deposits. Include Form FRM. 30 Donation of mineral exploration information 31 Gain on eligible sale of mobile home park. Include Form MHPE. 32 Enter your total subtractions from Montana Schedules K-1 (PTE), part 3, column I, line 2 33 Partial retirement disability income exemption for taxpayers under age 65 34 Federal taxable Tier II Railroad Retirement benefits entered on page 1, line 4d 35 Partial pension and annuity income exemption (See page 6) 36 Subtotal to figure taxable Social Security benefits. Combine lines 1 through 35. 37 Add your subtraction from federal taxable Social Security benefits (See page 6) and your Tier I Railroad Retirement benefits 38 Add lines 36 and 37, and enter the total on page 1, line 10. Total This is your total subtractions from federal adjusted gross income. A 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 18 19 20 21 22 23 00 00 00 00 00 00 00 00 00 00 00 00 24 25 26 27 28 29 30 31 32 33 34 35 36 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 37 00 00 38 00 00 *19CE0501* *19CE0501* B 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Form 2 - Page 6 – 2019 Social Security Number Fed AGI Limitation Partial Pension and Annuity Income Exemption Work s heet If your federal adjusted gross income on page 1, line 8b is $37,950 ($40,100 if filing jointly) or more, stop here. You do not qualify for the exemption. 1 Enter your federal adjusted gross income from page 1, line 8b 2 Federal adjusted gross income limitation amount. B 00 3 5 8 0 0 00 00 3 5 8 0 0 00 00 00 00 00 00 00 00 00 00 If line 1 is less than line 2, stop here. Enter the smaller of your pension and annuity income or $4,300 on Subtractions Schedule, line 35 (See page 5.) 3 Subtract line 2 from line 1 4a If you are single, head of household, or married filing separately, enter the smaller of each Exemption Calculation A 1 2 3 4a taxpayer’s pension and annuity, or $4,300. 4b If you are married filing jointly, enter the smaller of each spouse’s pension and annuity, or $4,300, in the spaces below: 00 00 Spouse 1 Spouse 2 4b Add the amounts for Spouse 1 and Spouse 2 5 Multiply the amount on line 3 by 2 and enter the result here 5 6 Pension and annuity exemption. Subtract line 5 from line 4a or 4b, whichever applies, and enter the total on Subtractions Schedule, line 35 (See page 5.) If the result is less than zero, enter 0. 6 This is your partial pension and annuity exemption. Modified Income Taxable Social Security Benefits Work s heet The taxable amount of your Social Security benefits for Montana may be different than for federal purposes. Complete this worksheet to figure how much you must enter on either the Additions or Subtractions Schedule. 1 Total amount from box 5 of all your federal Forms SSA-1099 2 Multiply line 1 by 50% (0.50) 3 Subtract page 1, line 5b, from page 1, line 7b, and enter the result here 4 Subtract Additions Schedule, line 3, from Additions Schedule, line 15 (See page 4) 5 Enter the amount, if any, from page 1, line 2a 6 Combine lines 2, 3, 4, and 5 7 Enter Schedule 1, line 22 (See page 3.) Do not include student loan interest deduction. 8 Add the amounts on Subtractions Schedule, line 36 (See page 5) and line 7. A 1 2 3 4 5 6 7 8 00 00 00 00 00 00 00 00 B 00 00 00 00 00 00 00 00 If the amount on line 8 is greater than on line 6, none of your Social Security benefits are taxable. Stop here, enter 0 on line 20, and go to line 21. Adjustments Taxable Social Security Benefits 9 Subtract line 8 from line 6 10 Enter the amount that corresponds to your filing status. If your filing status is: 11 12 9 00 00 • Married filing jointly, enter $32,000 in column A; • Single or head of household, enter $25,000 in column A; 10 00 00 • Married filing separately, enter $16,000 in columns A and B. If the amount on line 10 is greater than on line 9, none of your Social Security benefits are taxable. Stop here, enter 0 on line 20, and go to line 21. 11 00 00 Subtract line 10 from line 9 Enter the amount that corresponds to your filing status. If your filing status is: • Married filing jointly, enter $12,000 in column A; • Single or head of household, enter $9,000 in column A; 12 00 00 • Married filing separately, enter $6,000 in columns A and B. 13 00 00 Subtract line 12 from line 11. If less than zero, enter 0. 14 00 00 Enter the smaller of line 11 or line 12 15 00 00 Multiply line 14 by 50% (0.50) 16 00 00 Enter here the smaller of line 2 or line 15 17 00 00 Multiply line 13 by 85% (0.85). If line 13 is zero, enter 0. 18 00 00 Add lines 16 and 17 19 00 00 Multiply line 1 by 85% (0.85) 00 00 Enter the smaller of line 18 or 19. This is your Montana taxable Social Security benefits. 20 00 00 Enter the federal taxable amount of Social Security benefits that you entered on page 1, line 5b 21 13 14 15 16 17 18 19 20 21 22 If line 21 equals line 20, the amount of the federal taxable Social Security benefits that you entered on page 1, line 5b, is the same amount that is taxed by Montana. No additions or subtractions are necessary. 22 23 If line 21 is less than line 20, subtract line 21 from line 20. Enter the result on Additions Schedule, line 16 (See page 4.) This is your additional amount of taxable Social Security benefits. 23 24 If line 21 is greater than line 20, subtract line 20 from line 21. Enter the result on Subtractions Schedule, line 37 (See page 5.) This is your reduction in taxable Social Security benefits. 24 *19CE0601* *19CE0601* 00 00 00 00 Form 2 - Page 7 – 2019 Social Security Number Maximum Standard Deduction Minimum Total Work s heet When filing separately on the same form, each spouse must figure their own deduction. 1 Enter your Montana adjusted gross income from page 1, line 11 2 Multiply the amount on line 1 by 20% (0.20) 3 If you are single or married filing separately, enter $4,710. If you are married filing jointly or A B 1 2 00 00 head of household, enter $9,420. 3 4 00 00 00 00 head of household, enter $4,180. 5 00 00 This is your standard deduction. 6 00 00 4 Enter the amount from line 2 or line 3, whichever is smaller 5 If you are single or married filing separately, enter $2,090. If you are married filing jointly or 6 Enter the amount from line 4 or line 5, whichever is larger, here and on page 1, line 12. 00 00 Other State Taxes State and Local Taxes Limited to $10,000 Federal Tax Paid/Withheld in 2019 Medical and Dental Expenses Itemized Deductions Schedule If you choose to itemize your deductions, mark the box on page 1, line 12. 1 Medical and dental expenses 1a 00 Enter the amount from page 1, line 11 1b 00 Multiply line 1b by 7.5% (0.075) 1c 00 Subtract line 1c from line 1a and enter the total here, but not less than zero. This is your deductible medical and dental expenses subject to a percentage of Montana adjusted gross income. 2 Medical insurance premiums not deducted elsewhere on your return 3 Long-term care insurance premiums not deducted elsewhere on your return 4 Federal income tax withheld Federal estimated tax payments 2018 federal income taxes paid Other back year federal income taxes 4a 4b 4c 4d 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Add lines 4a through 4d and enter the total here, but not more than $5,000 if you are single, head of household, or married filing separately; or $10,000 if you are married filing jointly. This is your federal income tax deduction. 5 General state and local sales taxes Local income taxes Real estate taxes paid Value-based personal property taxes 5a 5b 5c 5d Add lines 5a to 5d, enter the total here, but not more than $10,000 if your status is single, head of household or married filing jointly; or $5,000 if you are married filing separately. This is your state and local tax deduction. 6 Montana light vehicle registration fees 7 Per capita livestock fees 8 Other deductible taxes paid. List type and amount: A B 1 2 3 00 00 00 00 00 00 4 00 00 5 6 7 00 00 00 00 00 00 Miscellaneous Deductions Gifts to Charity Interest 8 00 9 Home mortgage interest and points. If paid to the person from whom you bought the house, provide their name, Social Security Number and address 9 00 10 Investment interest. Include federal Form 4952. 10 00 11 Charitable contributions made by cash or check 11 00 12 Charitable contributions made by other than cash or check 12 00 13 Charitable contribution carryover from the previous year 13 00 14 Child and dependent care expenses. Include Montana Form 2441-M. 14 00 15 Casualty and theft losses. Include federal Form 4684. 15 00 16 Political contributions, limited to $100 per taxpayer 16 00 17 Gambling losses allowed under federal law 17 00 18 Other miscellaneous deductions. List type and amount: 18 00 19 Add lines 1 through 18, and enter the total on page 1, line 12. Total 19 00 This is your total itemized deductions. *19CE0701* *19CE0701* 00 00 00 00 00 00 00 00 00 00 00 00 Form 2 - Page 8 – 2019 Social Security Number Resident Part-Year Required Information Date of Change M M D D 2 0 Y Y State moved to State moved from Montana Source Income Nonresident / Part-Year Resident Ratio Schedule Enter your Montana source income that is included in Montana adjusted gross income on page 1, line 11. 1 Wages, salaries, tips, etc. 2 Interest 3 Ordinary dividends 4 Refunds, credits, or offsets of local income taxes 5 Alimony received 6 Business income or (loss) 7 Capital gain or (loss) 8 Other gains or (losses) 9 IRAs, pensions, and annuities 10 Rental real estate, royalties, partnerships, S corporations, trusts, etc. 11 12 13 14 15 16 MT AGI 17 18 Ratio Mark this box if Montana source losses are carried over to next year. (See instructions) Farm income or (loss) Social Security benefits Other income and adjustments to income (See instructions) Montana source additions to income (See instructions) Montana source net operating loss (See instructions) Montana source income. Add lines 1 through 15. Enter your Montana adjusted gross income from page 1, line 11 Divide the amount on line 16 by the amount on line 17. Round to 6 decimal places and do not enter more than 1.000000. This is your nonresident or part-year resident ratio. A 1 2 3 4 5 6 7 8 9 00 00 00 00 00 00 00 00 00 10 11 12 13 14 15 16 17 00 00 00 00 00 00 00 00 . 18 B 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 . Tax Liability Tax Liability Schedule Full-year residents must skip lines 3a, 3b, and 5. Nonresidents calculate their tax on lines 2 and 3a or compute the tax on their volume of sales on line 3b when eligible. 1 Tax from the tax table below 2 Recapture taxes (See instructions) Code Code 3a Nonresident tax. Multiply line 1 by the nonresident ratio above and add line 2. Enter the total on page 1, line 15. 3b Alternative tax method for certain nonresidents (See instructions) 4 Tax on lump-sum distributions. Include federal Form 4972. 5 Part-year resident tax. Multiply line 1 by the part-year resident ratio above, and add lines 2 and 4. Enter the total on page 1, line 15. 6 Resident tax. Add lines 1, 2 and 4, and enter the total on page 1, line 15. A 00 00 3a 3b 4 00 00 00 00 00 00 5 6 00 00 00 00 2019 Montana Individual Income Tax Rates If your taxable income (page 1, line 14) is: More than But not more than Then your tax rate is Less $0 $3,100 1% of taxable income $0 $3,100 $5,400 2% of taxable income $31 $5,400 $8,200 3% of taxable income $85 $8,200 $11,100 4% of taxable income $167 $11,100 $14,300 5% of taxable income $278 $14,300 $18,400 6% of taxable income $421 More than $18,400 6.9% of taxable income $587 Example: Your taxable income is $25,000. $25,000 x 6.9% (0.069) = $1,725 $1,725 - $587 = $1,138 tax *19CE0801* *19CE0801* B 1 2 00 00 Form 2 - Page 9 – 2019 Social Security Number Nonrefundable Credits with Carryover Provision Single Year Credits - No Carryover Provision Nonrefundable Credits Schedule Total Enter your nonrefundable credits, including any carryover credits that may be available from 2018. 1 Resident capital gains credit. 2% of capital gain entered on page 1, line 6. 2 Nonresident/part-year resident capital gains credit. 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 2% of capital gain entered on Nonresident/Part-Year Resident Ratio Schedule, line 7. (See page 8) Credit for an income tax liability paid to another state or country (See schedule below) College contribution credit. Include Form CC. Qualified endowment credit. Include Form QEC. Energy conservation installation credit. Include Form ENRG-C. Alternative fuel credit. Include Form AFCR. Health insurance for uninsured Montanans credit. Include Form HI. Elderly care credit. Include Form ECC. Recycle credit. Include Form RCYL. Innovative educational program credit Student scholarship organization credit Apprenticeship credit Biodiesel blending and storage credit. Include Form BBSC. Contractor’s gross receipts tax credit. If multiple CGR accounts, mark here. C G R CGR Account ID: Geothermal systems credit. Include Form ENRG-A. Alternative energy systems credit. Recognized nonfossil form of energy generation. Alternative energy systems credit. Low emission wood or biomass combustion device. Include Form ENRG-B if you are claiming a credit on lines 17 or 18. Alternative energy production credit. Include Form AEPC. Dependent care assistance credit. Include Form DCAC. Historic property preservation credit. Include federal Form 3468. Infrastructure users fee credit. Include Form IUFC. Empowerment zone credit Increasing research activities credit. Include a detailed schedule of the credit carryforward. Mineral and coal exploration incentive credit. Include Form MINE-CRED. Adoption credit. Include federal Form 8839. Add lines 1 through 26, and enter the total on page 1, line 16. This is your total nonrefundable credits. A B 1 00 00 2 3 4 5 6 7 8 9 10 11 12 13 14 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 15 16 17 00 00 00 00 00 00 18 19 20 21 22 23 24 25 26 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 27 00 00 Credit for Income Tax Paid to Another State or Country Schedule Credit for Taxes Paid to Another State or Country You may have paid income tax on income sourced to another state while a MT resident. Use this schedule to calculate this credit. You cannot claim this credit if a foreign tax credit is claimed for federal tax purposes. 1 Enter your income sourced and taxable to another state or country that is included in your Montana A adjusted gross income or in your Montana source income if a part-year resident. (See instructions) 1 00 00 Indicate state’s abbreviation. 2 00 00 00 00 00 00 00 00 2 Enter all income sourced and taxable to the other state or country. 3 Enter your income sourced and taxable to Montana. 4 5 6 7 8 9 10 B If a full-year resident, enter page 1, line 11. If a part-year resident, enter Nonresident/Part-Year Resident Ratio Schedule, line 16. (See page 8) 3 4 Enter your total income tax liability paid to the other state or country (See instructions) 5 Enter your Montana tax liability (See instructions) 6 Divide line 1 by line 2. Enter the percentage here, but not more than 100%. 7 Multiply line 4 by line 6 8 Divide line 1 by line 3. Enter the percentage here, but not more than 100%. 9 Multiply line 5 by line 8. (If you have capital gains included on line 1, see instructions.) Enter the smaller of the amounts on lines 4, 7, or 9 here and on Nonrefundable Credits Schedule, 10 line 3 (See above.) This is your credit for income tax paid to another state or country. *19CE0901* *19CE0901* . . 00 00 00 . . 00 00 00 Form 2 - Page 10 – 2019 Social Security Number Elderly Homeowner/Renter Credit Schedule Credit Computation Net Household Income Gross Household Income When you claim this credit, you attest that: Enter physical address of Montana residence • You are 62 or older as of December 31, 2019; • Your gross household income of all household members is less than $45,000 for the tax year; (if different than mailing address entered on Form 2) Address • You have lived in Montana for at least nine months during the tax year; and City • You occupied a Montana residence as a renter, owner or lessee for at least six months during the tax year. Household For lines 1-9, use the amounts reported on Forms 2, page 1 for all members of the household. (See instructions) 1 Enter the federal adjusted gross income from line 8b 1 2 Enter the exempt interest from line 2a 2 3 Enter any IRA distribution reported on line 4a not included on line 4b. Do not include any rollover. 3 4 Enter any pensions and annuities reported on line 4c not included on line 4d 4 5 Subtract the taxable Social Security benefits reported on line 5b from the amount on line 5a 5 6 Social Security payments not reported, except when paid directly to a nursing home 6 7 Refundable credits received, including the elderly homeowner/renter credit received in 2019 7 8 Other income not included above (See instructions) 8 9 Enter all losses included in the federal adjusted gross income on line 8b (See instructions) 9 10 Add lines 1 through 9. This is your gross household income. 10 11 Your standard exclusion is entered here for you. 11 6300 12 Subtract line 11 from line 10 and enter the result here, but not less than zero 12 13 Enter your multiplier rate from the Household Income Reduction Table (See table below) 13 . 14 Multiply line 12 by line 13. This is your net household income. 14 15 Enter the property tax that you were billed for your Montana residence and up to one acre in 2019 15 16 Enter the rent that you paid in 2019 for your Montana residence 16 17 Multiply line 16 by 15% (0.15) 17 18 Add lines 15 and 17 18 19 Subtract line 14 from line 18 and enter the result here, but not less than zero 19 20 Enter the lesser of line 19 or $1,000 20 21 Enter the percentage from the Credit Multiplier Table that corresponds to your gross household income (See table below) 21 . 22 Multiply line 20 by the percentage on line 21, and enter the total here and on Other Payments and Refundable Credits 22 Schedule, line 6. (See page 11.) This is your elderly homeowner/renter credit. 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 To claim the Elderly Homeowner/Renter Credit, you must include pages 1, 2, 10, 11, and any other pages used to complete your return. LTC Rent Long-Term Care Facility Rent Calculation 1 2 3 4 Work s heet Total payment to the facility If you received board services (meals, housekeeping, laundry, transportation), multiply line 1 by 20% (0.20) If you received care (nursing care, assisted living care, memory care), multiply line 1 by 30% (0.30) Subtract lines 2 and 3 from line 1. This is your rent. Enter here and on line 16 of the schedule above. Household Income Reduction Table – If your household income on line 12 is: At least $0 $2,000 $3,000 $4,000 $5,000 $6,000 But not more than Multiplier At least But not more than Multiplier $1,999 0 $7,000 $7,999 0.035 $2,999 0.006 $8,000 $8,999 0.039 $3,999 0.016 $9,000 $9,999 0.042 $4,999 0.024 $10,000 $10,999 0.045 $5,999 0.028 $11,000 $11,999 0.048 $6,999 0.032 $12,000 and greater 0.05 *19CE1001* *19CE1001* 1 2 3 00 00 00 4 00 Credit Multiplier Table If line 10 is: Multiplier Less than $35,000 1.00 (100%) $35,000 to $37,500 0.40 (40%) $37,501 to $40,000 0.30 (30%) $40,001 to $42,500 0.20 (20%) $42,501 to $44,999 0.10 (10%) $45,000 and greater 0.00 (0%) Form 2 - Page 11 – 2019 Social Security Number Other Payments and Refundable Credits Other Payments and Refundable Credits Schedule Withholding reported on Forms W-2 and 1099 must be entered on page 1, line 18. 2019 estimated tax payments Overpayment applied from 2018 return Total withholding from Montana Schedules K-1 Emergency lodging credit. Include Form ELC. Unlocking public lands credit Elderly homeowner/renter credit (See schedule on page 10, line 22) Other payments (See instructions) Add lines 1 through 7, enter on page 1, line 19. This is your other payments and refundable credits. A 1 2 3 4 5 6 7 8 B 00 00 00 00 00 00 00 00 1 2 3 4 5 6 7 8 00 00 00 00 00 00 00 Contributions, Penalties, and Interest Schedule Contributions Enter any voluntary contributions to check-off programs, penalties, and interest on the corresponding lines. Voluntary Contributions A 1 Nongame Wildlife Program Child Abuse Prevention Agriculture Literacy in MT Schools MT Military Family Relief Fund Penalties and Interest Amend 2 3 Total 4 5 6 a b c d $5 $5 $5 $5 $10 $10 $10 $10 $20 $20 $20 $20 00 00 00 00 other amount other amount other amount other amount a b c d B $5 $5 $5 $5 $500 Threshold Underpayment for 2019 $20 $20 $20 $20 00 00 00 00 other amount other amount other amount other amount A B 1 00 Total voluntary contributions 2 00 If filing an amended return, enter overpayments already refunded or applied to 2020 3 00 Interest on underpayment of estimated taxes (See worksheet below) If applicable, mark the appropriate box 2/3 farming gross income Estimated payments were made using the annualization method 4 00 Late file penalty, late payment penalty and interest (See instructions) 5 00 Other penalties (See instructions) Add lines 1 through 5, and enter the total on page 1, line 21. 6 00 This is your contributions, penalties, and interest. Calculation of Interest on Underpayment of Estimated Taxes - Short Method Interest $10 $10 $10 $10 00 00 00 00 00 Work s heet If you are filing separately on the same form, combine column A and B for each of the calculations. 1 Total tax due reported on page 1, line 17 1 00 2 Montana tax withheld on Forms W-2 and 1099 reported on page 1, line 18 2 00 3 Combine the amounts on Other Payments and Refundable Credits Schedule, lines 2 through 6 (See schedule above) 3 00 4 Add lines 2 and 3 4 00 5 Subtract line 4 from line 1 5 00 If your result is $500 or less, stop here; you do not owe interest on your underpayment. 6 Multiply line 1 by 90% (0.90) 6 00 7 Income tax liability that you entered on your 2018 Form 2, page 1, line 16 7 00 8 Enter the smaller of line 6 or line 7 8 00 9 Add the amount on line 4 above and Other Payments and Refundable Credits Schedule, line 1 (See schedule above) 9 00 10 Subtract line 9 from line 8. This is your total underpayment for 2019. 10 00 If the result is zero or less, stop here; you do not owe interest on your underpayment. 11 Multiply line 10 by 3.33% (0.0333) 11 00 12 If you paid the amount on line 10 on or after April 15, 2020, enter 0. If you paid the amount on line 10 before April 15, 12 00 multiply the amount on line 10 by the number of days you paid before April 15 and then by 0.000137. 13 Subtract line 12 from line 11, and enter on Contributions, Penalties, and Interest Schedule, line 3. (See schedule above) 13 00 This is your interest on the underpayment of estimated taxes. *19CE1101* *19CE1101* Form 2 - Page 12 – 2019 Social Security Number MT-529 Schedule If you would like to deposit all or a portion of your refund into a 529 Qualifed Tuition Program (Family Education Savings Account) or 529A Achieving a Better Life Experience Account please complete this form. You can make contributions to both Montana and out-of-state 529 and 529A accounts. Before completing this schedule, verify the direct deposit requirements with the program administrator. General Information • To use this form, the 529 or 529A account must already be open. • Montana 529A plans require a minimum deposit of $25 per account. • If the amount you elect to deposit exceeds your available overpayment for any reason, your deposit will be cancelled, and any remaining funds will be refunded by check or direct deposit. Instructions You may deposit all or a portion of your refund in either or both accounts. Complete all the fields below for each account. • Select 529 Qualifed Tuition Program (Family Education Savings Account) and/or 529A Achieving a Better Life Experience Account. • Enter the financial institution or bank routing number. • Enter the account number. • Enter the amount to be deposited into each account. • Enter the total amount to be deposited on line 3. • Report the total deposit amount on Form 2, page 2, Refund Schedule, line 3. 1 2 Account Type RTN# 529 Qualifed Tuition Program ACCT# 529A Achieving a Better Life Experience Account Type RTN# 529 Qualifed Tuition Program ACCT# 529A Achieving a Better Life Experience 3 Amount 1 Add lines 1 and 2. Enter this amount on Form 2, page 2, Refund Schedule, line 3. Your Total Deposit Amount ► Amount 2 00 Total 3 00 Contact Information for Montana Plans Montana Family Education Savings https://www.Achievingmontana.com [email protected] (877) 486-9271 Montana Achieving a Better Life Experience https://savewithable.com (888) 609-3461 For out-of-state plans, contact your account administrator. Include this schedule with your Montana income tax return. *19CE1201* *19CE1201* 00
Form 2 Worksheet IX (Obsolete)
More about the Montana Form 2 Worksheet IX (Obsolete) Individual Income Tax
Obsolete
Form 2 Worksheet IX (Obsolete) requires you to list multiple forms of income, such as wages, interest, or alimony 
.
We last updated the Tax Benefit Rule for Recoveries of Itemized Deductions in April 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.
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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 IX (Obsolete).
| 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 II | Tax Benefit Rule for Federal Income Tax Refund (OBSOLETE) |
| Form 2 Worksheet V | Tax Credits (DISCONTINUED) |
| Form 2 Worksheet VII | Estimated Tax Underpayment Form |
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 IX (Obsolete) from the Department of Revenue in April 2021.
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 IX (Obsolete)
We have a total of six past-year versions of Form 2 Worksheet IX (Obsolete) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2014 Form 2 Worksheet IX (Obsolete)
2 Worksheet IX
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.