If you are a resident, nonresident, or part-year resident, you have to file a Montana individual income tax return when you have Montana source income and your federal gross income, excluding unemployment compensation, is equal to or greater than the threshold for your filing status.
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IF your filing status is…
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AND at the end of 2014 you were… |
THEN you have to file a tax return if your federal gross income, excluding unemployment compensation was at least… |
| Single, or married filing separately |
Under 65
65 or older
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$4,370
$6,700
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| Head of household |
Under 65
65 or older
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$4,370
$6,700
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Married filing jointly with your spouse Both under 65 $8,740 One spouse 65 or older $11,070 B
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Both under 65
One spouse 65 or older
Both spouses 65 or older
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$8,740
$11,070
$13,400
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You are entitled to an additional exemption if you are blind or your spouse is blind. Increase your federal gross income by $2,330 to determine if you are required to file.