Nonresidents who earned ONLY wages for services performed in Montana for 30 days or less AND worked in more than one state during the tax year do not have to file a tax return or pay tax to Montana on that income.
The exclusion does NOT apply to the following types of employees:
- Professional athletes
- Entertainers
- Persons that perform services for compensation on a per-event basis
- Construction workers
- Employees with annual salaries of more than $500,000
- Qualified production employees for the purposes of the MEDIA Credit
If you worked in Montana for more than 30 days or ONLY worked in Montana, then you do NOT qualify for the filing exclusion and must file a Montana tax return. Also, if you have other Montana source income besides wages, you do NOT qualify for the exclusion and must file a Montana tax return.
For example, a nonresident employee worked in Montana for 15 days. The nonresident also has a rental property located in Montana. This employee does NOT qualify for the 30 day nonresident filing exclusion and must file a normal Montana tax return due to having Montana rental income.
If you qualify for this exclusion, you aren't required to file a Montana tax return, but you'll still need to file one if you want to claim a refund of any Montana taxes withheld from your wages. Answer
Yes and we'll help you claim a refund of any Montana taxes withheld from your wages.