Montana law does not require you to use the same filing status that you used on your federal tax return. For example, if you used the filing status Married Filing Jointly on your federal return, you and your spouse have the option to file your Montana tax return either jointly or separately. If you and your spouse both have income, Married Filing Separately - Same Form usually results in a lower tax.
If you decide to file as Married Filing Separately - Same Form, you are really submitting two tax returns. If both you and your spouse are entitled to refunds, two separate checks or direct deposits will be issued. In the event you both owe additional tax, penalties or interest, Montana will mail you separate Statements of Account.
If one of you is entitled to a refund and the other owes, the Montana Department of Revenue will apply your refund to the amount owed by your spouse.
If you and your spouse have different residency statuses, choose Married Filing Separately - Same Form as your filing status.