Rule 42.15.110 - TAXATION OF PART-YEAR RESIDENTS AND NONRESIDENTS(1) Part-year residents and nonresidents are subject to the same filing requirements as residents unless otherwise expressly exempted in statute.(2) Part-year residents and nonresidents must include all Montana source income on Schedule IV of Form 2. Montana source income is defined in 15-30-2101, MCA.(3) Part-year residents and nonresidents compute their tax liability by multiplying the ratio of their Montana source income to income from all sources by the tax determined as if they were a resident for the entire tax year. They must complete Schedule IV, Nonresident/Part-Year Resident Tax, to determine this ratio.(4) Part-year resident and nonresident estates and trusts are subject to the same filing requirements set forth in (1) through (3) unless otherwise expressly exempted in statute.Mont. Admin. r. 42.15.110
NEW, 2004 MAR p. 3153, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10; AMD, 2013 MAR p. 178, Eff. 2/1/13; AMD, 2014 MAR p. 2976, Eff. 12/12/14.15-30-2104, MCA; IMP, 15-30-2101, 15-30-2103, 15-30-2104, 15-30-2110, 15-30-2111, 15-30-2114, 15-30-2131, 15-30-2132, 15-30-2151, 15-30-2152, 15-30-2153, 15-30-2154, MCA;