The following types of income for a military member's spouse are NOT taxed by Montana:
- Wages
- Income from services performed in Montana (for example, doctors, lawyers, accountants, carpenters, painters, hairdressers, piano teachers, etc.)
- Self-employment income (if the spouse is engaged in a personal service business that doesn't make, buy, or sell goods to produce income)
You shouldn't enter any of these types of income for the nonmilitary spouse in the Montana amount column.
If your nonmilitary spouse earned any other type of income in Montana, he or she should include that income in the Montana amount column.