The Individual Income Tax Rebate is a rebate of 2021 Montana individual income taxes.
Individual Income Tax Rebate Amount
The Individual Income Tax Rebate amount depends on a taxpayer’s 2021 filing status and the amount of tax paid for 2021, which can be found on line 20 of the 2021 Montana Form 2.
For those whose filing status was single, head of household, or married filing separately, the rebate will be either $1,250 or the line 20 amount, whichever is less.
Married filing jointly taxpayers’ rebates will be $2,500 or the line 20 amount, whichever is less.
You qualify for the Individual Income Tax Rebate if:
You were a resident of Montana for the entire 2021 tax year beginning January 1, 2021;
You filed a 2020 Montana resident or part-year resident return;
You filed a 2021 Montana resident tax return;
You filed your 2020 and 2021 Montana tax returns by the due date for tax year 2021 (including extensions);
You weren’t claimed as a dependent by another taxpayer for federal or Montana income tax purposes in tax year 2021; and
Line 20 of your 2021 Montana Form 2 has an amount greater than zero.
Claiming a rebate
Taxpayers do not need to do anything to claim an Individual Income Tax Rebate. The department will send rebates automatically to those who qualify.