M M D D 2 0 Y Y M M D D 2 0 2 3 M M D D 2 0 Y Y M M D D 2 0 Y Y *23CE0101* *23CE0101* 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 No Staples Office Use Only Date Received Form 2 Page 1 For the year Jan 1 – Dec 31, 2023, or the tax year beginning and ending

Mark if this is an amended return. First name and initial Last name Social Security Number Deceased? Date of death Spouse’s first name and initial Last name Spouse’s Social Security Number Deceased? Date of death Current mailing address City State ZIP Code + 4 (See page 2) Dependents First name Last name Social Security Number Relationship Mark if disabled Column A Column B (for spouse when filing separately using filing status 2a) Exemptions a X Yourself 65 or older Blind Enter number marked a b Spouse 65 or older Blind Enter number marked b c Enter the total number of dependents. If more than 3 dependents, see instructions. c d Add lines a through c. This is your total number of exemptions. d Federal Income 1 Wages, salaries, tips, etc. Include federal Form(s) W-2 1 2a 2b 3a 3b 4a 4b 5a 5b 6a 6b 7 Capital gain or (loss). Attach Schedule D if required. If not required, mark here 7 8 Other income from Schedule 1, line 10 (See page 3) 8 9 Add lines 1, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income. 9 10 Adjustments to income from Schedule 1, line 25 (See page 3) 10 11 Subtract line 10 from line 9. This is your Federal Adjusted Gross Income. 11 Taxable Income 12 Montana additions (See page 4) 12 13 Montana subtractions (See page 5) 13 14 Montana Adjusted Gross Income. Add lines 11 and 12, then subtract line 13. 14 15 Standard or itemized deductions. Mark this box and include page 7 if you elect to itemize. 15 16 Exemptions. Multiply $2,960 by your total number of exemptions. 16 17 Taxable income. Subtract lines 15 and 16 from line 14. If zero or less, enter 0. 17 Tax, Credits and Payments 18 Tax liability before credits (See instructions) 18 19 Nonrefundable credits (see page 9). Do not enter an amount larger than line 18. 19 20 Tax after nonrefundable credits. Subtract line 19 from line 18. 20 21 Montana tax withheld on Forms W-2 and 1099 21 22 Other payments and refundable credits (See page 11) 22 23a Earned Income Tax Credit Enter your federal EITC 23a 23b Multiply line 23a by 3% (0.03) and enter the result (Status 2a filers: See instructions) 23b 24 Contributions, penalties, and interest (See page 11) 24 25 Total payments. Add lines 21, 22, and 23b, then subtract line 24. 25 26 If line 25 is less than line 20, subtract line 25 from line 20. This is your TAX DUE ► 26 Pay online at https://tap.dor.mt.gov or make checks payable to Montana Department of Revenue 27 If line 25 is more than line 20, subtract line 20 from line 25. This is your TAX OVERPAID ►27 Filing Status 1 Single 3 Head of household 4 Married filing jointly Residency Status Mark only one box. 1 Resident full-year ND reciprocity 2a Married filing separately on the same form 2 Nonresident full-year (See instructions) 2b Married filing separately on separate forms If using 2b or 2c, enter your spouse’s SSN below. 3 Resident part-year Military Spouse 2c Married filing separately and spouse not filing Go to Page 2 to complete your return and claim any refund. Tax-exempt interest 2a 2bTaxable interest Qualified dividends 3a 3bOrdinary dividends IRA distributions 4a 4bTaxable amount Pensions and annuities 5a 5bTaxable amount Social Security benefits 6a 6bTaxable amount 2023v3 11/2023 2023 Montana Individual Income Tax Return Clear Form

*23CE0201* *23CE0201* M M D D Y Y Y Y M M D D Y Y Y Y 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Form 2–Page 2–2023 Social Security Number Amended Return Information Mark the appropriate box. In the table below, indicate the reasons for the changes you made to your Montana tax return. a NOL carryback Form or Schedule Line or Box Reason b Federal audit c Amended federal return d Filing status e Other Filing Status 2a Payment Schedule If your filing status is 2a, you must complete this schedule only if there is an amount on page 1, line 26, and on page 1, line 27. Under filing status 2a, your overpayment is applied to the amount owed by your spouse before you can claim the net overpayment on the Refund Schedule. 1 Enter the amount from line 26, tax due 1 2 Enter the amount from line 27, tax overpaid 2 3 Subtract line 2 from line 1, enter the result but not less than zero This is your net amount due. 3 4 Subtract line 1 from line 2, enter the result but not less than zero This is your net overpayment. 4 The amount on line 4 (above) must be entered on Refund Schedule, line 1 (below), and in the column of the spouse with an overpayment on page 1, line 27. Refund Schedule A B 1 Enter your overpayment from page 1, line 27 or from the Filing Status 2a Payment Schedule, line 4 1 2 Amount from line 1 you want applied to your 2024 estimated tax 2 3 Amount from line 1 you want deposited into a 529 or 529A account (See below) 3 4 Subtract lines 2 and 3 from line 1. This is your REFUND ► 4 If you are filing a return in Montana for the first time, direct deposit is not available. Stop here and sign your return below. If the direct deposit option is available and you wish to use it, provide your bank account information, and sign your return below. Farming business net operating loss carryback waiver. Mark this box if you do not want to carry back your 2023 farming business net operating loss. Mark the box if paid preparer is also a Third-Party Designee. Mark the box if you want to allow another person (other than a paid preparer) to discuss this return with us. Name Phone number REQUIRED – Signature, Paid Preparer, and Third-Party Designee Under penalties of false swearing, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete.

Taxpayer Signature

X

Date

Phone

Spouse Signature

X

Date

Phone

Paid Preparer Signature PTIN FEIN Phone Direct Deposit Information 1 If using direct deposit, you are required to mark one box Checking Savings RTN# ACCT# If this deposit is going to an account located outside of the United States or its territories, mark this box 529/529A deposit amount 529/529A Direct Deposit Information 2 Account Type 529 Qualified Tuition Program 529A Achieving a Better Life Experience RTN# ACCT# 3 Account Type 529 Qualified Tuition Program 529A Achieving a Better Life Experience RTN# ACCT#

*23CE0301* *23CE0301* M M D D Y Y Y Y M M D D Y Y Y Y 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Form 2–Page 3–2023 Social Security Number Montana Medical Savings Account (MSA) Schedule If you have an MSA, you must report your beginning and ending balance each year. A B Subtraction 1 Beginning balance. If this is a new account, enter 0. 1 2 Total contributions for the year (up to $4,500 per taxpayer) 2 3 Earnings from the account: interest, dividends, capital gains, etc. 3 4 Add lines 2 and 3. Enter the total on Subtractions Schedule, line 15. (See page 5) 4 5 Ending balance. Enter your ending balance as shown on your year-end account statement. 5 Nonqualified Withdrawal and Penalty 1 Total withdrawals made during the year 1 2 Withdrawals for eligible expenses (See instructions) 2 3 Nonqualified withdrawals. Subtract line 2 from line 1. Enter the total on Additions Schedule, line 6. 3 4 Nonqualified withdrawals not subject to the 10% (0.10) penalty (See instructions) 4 5 Nonqualified withdrawals subject to penalty. Subtract line 4 from line 3. 5 6 Penalty. Multiply line 5 by 10% (0.10) and include the total on Contributions, Penalties, and Interest Schedule, line 5 (See page 11)

6 Schedule 1 (federal Form 1040 or 1040-SR) Additional Income and Adjustments to Income Enter your additional income and adjustments to income from Form 1040, Schedule 1 A B Additional Income 1 Taxable refunds, credits, or offsets of state and local income taxes 1 2a Alimony received 2a 2b Date of original divorce or separation agreement 3 Business income or (loss). Include federal Schedule C. 3 4 Other gains or (losses). Include federal Form 4797. 4 5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Include federal Schedule E. 5 6 Farm income or (loss). Include federal Schedule F. 6 7 Unemployment compensation 7 8 Other income. 8a Net operating loss 8a 8b Gambling income 8b 8c Cancellation of debt 8c 8d Foreign earned income exclusion from Form 2555 8d 8p Section 461(l) excess business loss adjustment 8p 8x Other income from Form 1040, Schedule 1 lines 8e through 8o, 8q through 8u, and 8z 8x 9 Total other income. Add lines 8a through 8x. 9 10 Combine lines 1 through 7 and 9. Enter here and on page 1, line 8. 10 Adjustments to Income 11 Educator expenses 11 12 Certain business expenses of reservists, performing artists, and fee-basis government officials. Include federal Form 2106.

12 13 Health savings account deduction. Include federal Form 8889. 13 14 Moving expenses for members of the Armed Forces. Include federal Form 3903. 14 15 Deductible part of self-employment tax. Include federal Schedule SE. 15 16 Self-employed SEP, SIMPLE, and qualified plans 16 17 Self-employed health insurance deduction 17 18 Penalty on early withdrawal of savings 18 19a Alimony paid 19a 19b Recipient’s SSN 19b 19c Date of original divorce or separation agreement 19c 20 IRA deduction 20 21 Student loan interest deduction 21 22 Reserved for future use 22 23 Archer MSA deduction 23 24 Other adjustments. List types and total amount. 24 25 Add lines 11 through 24. Enter the total on page 1, line 10. 25 2b

*23CE0401* *23CE0401* 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Form 2–Page 4–2023 Social Security Number Recovery of Federal Income Tax Deducted in 2022 If you chose the standard deduction in 2022, your refund is not taxable. Do not complete this worksheet. A B 1 Enter your total federal taxes paid in 2022 as reported on your 2022 Form 2, Itemized Deductions Schedule, lines 4a through 4d

1 2 Enter the federal income tax refund you received in 2023 2 3 Enter any refundable credits claimed on your 2022 federal Form 1040 3 4 Subtract line 3 from line 2. This is the portion of your federal refund that is a result of taxes you paid. 4 If the result is zero or less, stop here. Your federal refund is not taxable. 5 Enter the amount reported on your 2022 Form 2, Itemized Deductions Schedule, line 4 5 6 Enter the federal income taxes included on line 16 of your 2022 federal Form 1040 6 7 Subtract line 4 from line 1 and enter the result here, but not less than zero 7 8 Subtract line 7 from line 5 8 9 Subtract line 6 from line 5 9 10 Enter the lesser of line 9 or line 8. This is the amount of taxes you deducted that were refunded to you. 10 If the result is zero or less, stop here. Your federal refund is not taxable. 11 Enter the amount reported on your 2022 Form 2, Itemized Deductions Schedule, line 19 11 12 Enter your Montana Adjusted Gross Income from 2022 Form 2, page 1, line 14 12 13

Calculate the 2022 standard deduction: • If your filing status was single or married filing separately, enter 20% (0.20) of line 12, but not less than $2,260 or more than $5,090. • If your filing status was married filing jointly or head of household, enter 20% (0.20) of line 12, but not less than $4,520 or more than $10,180.

13 14 Subtract line 13 from line 11 14 If the result is zero or less, stop here. Your federal refund is not taxable. 15

If your 2022 taxable income was less than zero, enter your 2022 taxable income as a negative number. Otherwise enter 0.

15 16

Add line 15 to the smaller of line 10 or line 14. If the result is less than zero, enter 0. Enter here and on the Additions Schedule, line 1. This is your recovery of federal income tax deducted in 2022.

16 Montana Additions Schedule Enter your additions to Federal Adjusted Gross Income on the corresponding lines. A B General Additions 1 Recovery of federal income tax deducted in 2022 (See worksheet below) 1 2 Other recoveries of amounts deducted in earlier years that reduced Montana taxable income 2 3 Interest and mutual fund dividends from state, county, or municipal bonds from other states 3 4 Dividends not included in Federal Adjusted Gross Income 4 5 Adjustment for smaller federal estate and trust taxable distributions 5 Savings Accounts 6 Montana medical savings account nonqualified withdrawals (See page 3) 6 7 First-time home buyer savings account nonqualified withdrawals 7 Business Additions 8 Allocation of compensation to spouse in sole proprietorship 8 9 Federal net operating loss deduction 9 10 Expenses used to claim a Montana tax credit 10 11 Farm and ranch risk management account taxable distributions 11 12 Enter your total additions from Montana Schedules K-1 (PTE), part 3, column I, line 1 12 13 Title plant depreciation and amortization 13 14 State income tax deduction included in Federal Adjusted Gross Income 14 15 Other additions. Specify: 15 Retirement 16 Subtotal to figure taxable Social Security benefits. Combine lines 1 through 15. 16 17 Addition to taxable Social Security benefits (See page 6) 17 Total 18 Add lines 16 and 17, and enter the total on page 1, line 12

This is your total Montana Additions to Federal Adjusted Gross Income.

18 Worksheet

*23CE0501* *23CE0501* 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Form 2–Page 5–2023 Social Security Number Montana Subtractions Schedule Enter your subtractions from Federal Adjusted Gross Income on the corresponding lines. A B General Subtractions 1 State income tax refunds included on Schedule 1, line 1 (See page 3) 1 2 Interest and mutual fund dividends from federal bonds, notes, and obligations 2 3 Partial interest exemption for taxpayers 65 and older 3 4 Adjustment for larger federal estate and trust taxable distribution 4 5 Exemption for certain income of child taxed to parent 5 6 Recoveries of amounts deducted in earlier years that did not reduce Montana income tax 6 Employment 7 Unemployment compensation 7 8 Exempt tribal income. Include Form ETM. 8 9 Certain taxed tips and gratuities 9 10 Workers’ compensation benefits 10 11 Certain health insurance premiums taxed to employee 11 12a Student loan repayments for health care professional included in gross income 12a 12b Student loan repayments for educator included in gross income 12b Military 13 Military salary of active duty servicemembers 13 14 Life insurance premiums reimbursement or death benefits for National Guard and Reservist 14 Savings Accounts 15 Montana medical savings account deposits and earnings (See page 3) 15 16 First-time home buyer savings account deposits and earnings. Include Form FTB. 16 17 Family education savings account (529) deposits (up to $3,000 per taxpayer) 17 18 Achieving a Better Life Experience Act (ABLE) account deposits (up to $3,000 per taxpayer)

18 Status 19 Carryover of capital losses incurred prior to 2007 19 20 Carryover of passive losses incurred prior to 2007 20 Business Subtractions 21 Allocation of compensation to spouse in sole proprietorship 21 22 Montana net operating loss carryover from Form NOL 22 23 Business-related expenses for purchasing recycled material. Include Form RCYL. 23 24 Business expenses not included on page 1, line 11, due to an existing federal credit taken. (Do not include depreciation deductions)

24 25 Certain expenses incurred by marijuana businesses (See instructions) 25 26 Sales of land to beginning farmers 26 27 Capital gains and dividends from small business investment companies 27 28 Certain gains recognized by liquidating corporation 28 29 Farm and ranch risk management account deposits. Include Form FRM. 29 30 Capital gain on eligible sale of mobile home park 30 31 Total subtractions from Montana Schedules K-1 (PTE), part 3, column I, line 2 31 Retirement 32 Partial retirement disability income exemption for taxpayers under age 65 32 33 Federal taxable Tier II Railroad Retirement benefits entered on page 1, line 5b (see instructions) 33 34 Partial pension, annuity, and IRA income exemption (See page 6) 34 35 Subtotal to figure taxable Social Security benefits. Combine lines 1 through 34. 35 36 Subtraction from federal taxable Social Security benefits (see page 6) 36 37 Tier I Railroad Retirement benefits entered on page 1, line 6b 37 Total 38 Add lines 35 through 37, and enter the total on page 1, line 13.

This is your total subtractions from Federal Adjusted Gross Income.

38

*23CE0601* *23CE0601* 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Form 2–Page 6–2023 Social Security Number Partial Pension, Annuity, and IRA Income Exemption If you are married filing jointly, complete lines 1 through 3a in Columns A and B separately for each spouse. A B 1 Maximum exclusion amount 1 5060 5060 2 Pension, annuity, and IRA income. Enter the sum of page 1, line 4b and line 5b, reduced by any amount reported on Subtractions Schedule, line 33.

2 3a Enter the smaller of line 1 or line 2. 3a 3b If you are married filing jointly, add line 3a in Column A and line 3a in Column B and enter the total here in Column A

3b 4 Enter your Federal Adjusted Gross Income from page 1, line 11 4 5 Federal Adjusted Gross Income limitation amount 5 42140 42140 6 Subtract line 5 from line 4 and multiply the result by 2 (x 2). If less than zero, enter 0. 6 7

Partial pension, annuity, and IRA income exemption. If single, head of household, or married filing separately, subtract line 6 from line 3a. If married filing jointly, subtract line 6 from line 3b. If less than zero, enter 0. Enter the result on Subtractions Schedule, line 34 (See page 5).

This is your partial pension, annuity, and IRA income exemption.

7 Taxable Social Security Benefits The taxable amount of your Social Security benefits for Montana may be different than for federal purposes. Complete this schedule to figure how much you must enter on either the Additions or Subtractions Schedule.

A

B Modified Income 1 Total amount from box 5 of all your federal Forms SSA-1099 1 2 Multiply line 1 by 50% (0.50) 2 3 Subtract page 1, line 6b, from page 1, line 9, and enter the result here. (See instructions) 3 4 Subtract Additions Schedule, line 3, from Additions Schedule, line 16 (See page 4) 4 5 Enter the amount, if any, from page 1, line 2a 5 6 Combine lines 2, 3, 4, and 5 6 7 Enter Schedule 1, line 25 (See page 3.) Do not include student loan interest deduction. 7 8 Add the amounts on Subtractions Schedule, line 35 (See page 5) and line 7. 8 If the amount on line 8 is greater than on line 6, none of your Social Security benefits are taxable. Stop here, enter 0 on line 20, and go to line 21. 9 Subtract line 8 from line 6 9 Taxable Social Security Benefits 10

Enter the amount that corresponds to your filing status. If your filing status is: • Married filing jointly, enter $32,000 in column A; • Single or head of household, enter $25,000 in column A; • Married filing separately, enter $16,000 in columns A and B.

10 If the amount on line 10 is greater than on line 9, none of your Social Security benefits are taxable. Stop here, enter 0 on line 20, and go to line 21. 11 Subtract line 10 from line 9 11 12

Enter the amount that corresponds to your filing status. If your filing status is: • Married filing jointly, enter $12,000 in column A; • Single or head of household, enter $9,000 in column A; • Married filing separately, enter $6,000 in columns A and B.

12 13 Subtract line 12 from line 11. If less than zero, enter 0. 13 14 Enter the smaller of line 11 or line 12 14 15 Multiply line 14 by 50% (0.50) 15 16 Enter here the smaller of line 2 or line 15 16 17 Multiply line 13 by 85% (0.85). If line 13 is zero, enter 0. 17 18 Add lines 16 and 17 18 19 Multiply line 1 by 85% (0.85) 19 20 Enter the smaller of line 18 or 19. This is your Montana taxable Social Security benefits. 20 Adjustments 21 Enter the federal taxable amount of Social Security benefits that you entered on page 1, line 6b 21 22 If line 21 equals line 20, the amount of the federal taxable Social Security benefits that you entered on page 1, line 6b, is the same amount that is taxed by Montana. No additions or subtractions are necessary.

22 23 If line 21 is less than line 20, subtract line 21 from line 20. Enter the result on Additions Schedule, line 16. (See page 4.) This is your additional amount of taxable Social Security benefits.

23 24 If line 21 is greater than line 20, subtract line 20 from line 21. Enter the result on Subtractions Schedule, line 36. (See page 5.) This is your reduction in taxable Social Security benefits.

24 Worksheet Worksheet

*23CE0701* *23CE0701* 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Form 2–Page 7–2023 Social Security Number Itemized Deductions Schedule If you choose to itemize your deductions, mark the box on page 1, line 15. Medical and Dental Expenses 1

Medical and dental expenses 1a

1 Enter the amount from page 1, line 14 1b Multiply line 1b by 7.5% (0.075) 1c A B Subtract line 1c from line 1a and enter the total here, but not less than zero.

This is your deductible medical and dental expenses subject

to a percentage of Montana Adjusted Gross Income. 2 Medical insurance premiums not deducted elsewhere on your return 2 3 Long-term care insurance premiums not deducted elsewhere on your return 3 Federal Tax Paid/Withheld in 2023 4

Federal income tax withheld 4a

4 Federal estimated tax payments 4b 2022 federal income taxes paid 4c Other back year federal income taxes 4d Add lines 4a through 4d and enter the total here, but not more than $5,000 if you are single, head of household, or married filing separately; or $10,000 if you are married filing jointly.

This is your federal income tax deduction. State and Local Taxes Limited to $10,000 5

General state and local sales taxes 5a

5 Local income taxes 5b Real estate taxes paid 5c Value-based personal property taxes 5d Add lines 5a through 5d, enter the total here, but not more than $10,000 if your status is single, head of household or married filing jointly; or $5,000 if you are married filing separately.

This is your state and local tax deduction. Other State Taxes 6 Montana light vehicle registration fees 6 7 Per capita livestock fees 7 8 Other deductible taxes paid. List type and amount:

8 Interest 9 Home mortgage interest and points. If paid to the person from whom you bought the house, provide their name, Social Security Number, and address 9 10 Investment interest. Include federal Form 4952. 10 Gifts to Charity 11 Charitable contributions made by cash or check 11 12 Charitable contributions made by other than cash or check 12 13 Charitable contribution carryover from the previous year 13 Miscellaneous Deductions 14 Child and dependent care expenses. Include Montana Form 2441-M. 14 15 Casualty and theft losses. Include federal Form 4684. 15 16 Political contributions, limited to $100 per taxpayer 16 17 Gambling losses allowed under federal law 17 18 Other miscellaneous deductions. List type and amount:

18 Total 19 Add lines 1 through 18, and enter the total on page 1, line 15.

This is your total itemized deductions.

19 Standard Deduction When filing separately on the same form, each spouse must figure their own deduction. A B Maximum 1 Enter your Montana Adjusted Gross Income from page 1, line 14 1 2 Multiply the amount on line 1 by 20% (0.20) 2 3 If you are single or married filing separately, enter $5,540. If you are married filing jointly or head of household, enter $11,080.

3 4 Enter the amount from line 2 or line 3, whichever is smaller 4 Minimum 5 If you are single or married filing separately, enter $2,460. If you are married filing jointly or head of household, enter $4,920.

5 Total 6 Enter the amount from line 4 or line 5, whichever is larger, here and on page 1, line 15.

This is your standard deduction.

6 Worksheet

. . M M D D 2 0 Y Y *23CE0801* *23CE0801* 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Form 2–Page 8–2023 Social Security Number Nonresident / Part-Year Resident Ratio Schedule Enter your Montana source income that is included in Montana Adjusted Gross Income on page 1, line 14. A B Montana Source Income 1 Wages, salaries, tips, etc. 1 2 Interest 2 3 Ordinary dividends 3 4 Refunds, credits, or offsets of local income taxes 4 5 Alimony received 5 6 Business income or (loss) 6 7 Capital gain or (loss) 7 8 Other gains or (losses) 8 9 IRAs, pensions, and annuities 9 10 Rental real estate, royalties, partnerships, S corporations, trusts, etc.

Mark this box if Montana source losses are carried over to next year. (See instructions)

10 11 Farm income or (loss) 11 12 Social Security benefits 12 13 Other income and adjustments to income (See instructions) 13 14 Montana source additions to income (See instructions) 14 15 Montana source net operating loss (See instructions) 15 16 Montana source income. Add lines 1 through 15. 16 MT AGI 17 Enter your Montana Adjusted Gross Income from page 1, line 14 17 Ratio 18

Divide the amount on line 16 by the amount on line 17. Round to 6 decimal places and do not enter more than 1.000000.

This is your nonresident or part-year resident ratio.

18 Resident Part-Year Required Information Date of Change State moved to State moved from 2023 Montana Individual Income Tax Rates If your taxable income (page 1, line 17) is: More than But not more than Then your tax rate is Less $0 $3,600 1% of taxable income $0 $3,600 $6,300 2% of taxable income $36 $6,300 $9,700 3% of taxable income $99 $9,700 $13,000 4% of taxable income $196 $13,000 $16,800 5% of taxable income $326 $16,800 $21,600 6% of taxable income $494 More than $21,600 6.75% of taxable income $656 Tax Liability Schedule Full-year residents must skip lines 3a, 3b, and 5. Nonresidents calculate their tax on lines 2 and 3a or compute the tax on their volume of sales on line 3b when eligible.

A

B Tax Liability 1 Tax from the tax table below 1 2 Recapture taxes (See instructions) Code Code 2 3a Nonresident tax. Multiply line 1 by the nonresident ratio above and add line 2. Enter the total on page 1, line 18.

3a 3b Alternative tax method for certain nonresidents (See instructions) 3b 4 Tax on lump-sum distributions. Include federal Form 4972. 4 5 Part-year resident tax. Multiply line 1 by the part-year resident ratio above, and add lines 2 and 4. Enter the total on page 1, line 18.

5 6 Resident tax. Add lines 1, 2 and 4, and enter the total on page 1, line 18. 6 Example: Your taxable income is $25,000. $25,000 x 6.75% (0.0675) = $1,688

$1,688 - $656 = $1,032 tax

C G R . . *23CE0901* *23CE0901* . . - - - - - - - - - - - - 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Form 2–Page 9–2023 Social Security Number Credit for Income Tax Paid to Another State or Country Schedule You may have paid income tax on income sourced to another state while a MT resident. Use this schedule to calculate this credit. You cannot claim this credit if a foreign tax credit is claimed for federal tax purposes.

A

B Credit for Taxes Paid to Another State or Country 1 Enter your income sourced and taxable to another state or country that is included in your Montana Adjusted Gross Income or in your Montana source income if a part-year resident. (See instructions)

1 2 Enter all income sourced and taxable to the other state or country. Enter state’s abbreviation.

2 3

Enter your income sourced and taxable to Montana. If a full-year resident, enter page 1, line 14. If a part-year resident, enter Nonresident/Part-Year Resident Ratio Schedule, line 16. (See page 8)

3 4 Enter your total income tax liability paid to the other state or country (See instructions) 4 5 Enter your Montana tax liability (See instructions) 5 6 Divide line 1 by line 2. Enter the percentage here, but not more than 100%. 6 7 Multiply line 4 by line 6 7 8 Divide line 1 by line 3. Enter the percentage here, but not more than 100%. 8 9 Multiply line 5 by line 8. (If you have capital gains included on line 1, see instructions.) 9 10 Enter the smaller of the amounts on lines 4, 7, or 9 here and on Nonrefundable Credits Schedule, line 3 (See above.) This is your credit for income tax paid to another state or country.

10 Nonrefundable Credits Schedule Enter your nonrefundable credits, including any carryover credits that may be available from 2022. A B Nonrefundable 1 Resident capital gains credit. 2% of capital gain entered on page 1, line 7. 1 2 Nonresident/part-year resident capital gains credit. 2% of capital gain entered on Nonresident/Part-Year Resident Ratio Schedule, line 7. (See page 8)

2 3 Credit for an income tax liability paid to another state or country (See schedule below) 3 4 Qualified endowment credit. Include Form QEC. 4 5 Recycle credit. Include Form RCYL. 5 6 Apprenticeship credit 6 7 Trades education and training credit. Include Form TETC 7 Nonrefundable credits with carryover provision 8

Innovative educational program credit Credit confirmation code Credit confirmation code Credit confirmation code

8 9

Student scholarship organization credit Credit confirmation code Credit confirmation code Credit confirmation code

9 10 Contractor’s gross receipts tax credit. If multiple CGR accounts, mark here CGR Account ID

10 11 Historic property preservation credit. Include federal Form 3468 11 12 Infrastructure users fee credit. Include Form IUFC 12 13

Media credit. Include Form MEDIA-CLAIM UCRN UCRN

13 14 Jobs growth incentive credit. Include Form JGI. Credit certificate number

14 15 Carryforward amount from a repealed tax credit 15 15aTax credit code 15a 15bTax credit code 15b 15cTax credit code 15c Total 16 Add lines 1 through 14 and 15a through 15c and enter the total on page 1, line 19 This is your total nonrefundable credits

16

. . *23CE1001* *23CE1001* 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Form 2–Page 10–2023 Social Security Number When you claim this credit, you attest that: • You are 62 or older as of December 31, 2023. • Your gross household income of ALL HOUSEHOLD MEMBERS is less than $45,000 for the tax year. • You have lived in Montana for at least nine months during the tax year; and, • You occupied a Montana residence as a renter, owner, or lessee for at least six months during the tax year. Elderly Homeowner/Renter Credit Schedule Enter physical address of Montana residence (if different than mailing address entered on Form 2) Address City Net Household Income 11 Your standard exclusion is entered here for you. 11 1 2 6 0 0 12 Subtract line 11 from line 10 and enter the result here, but not less than zero 12 13 Enter your multiplier rate from the Household Income Reduction Table (See table below) 13 14 Multiply line 12 by line 13. This is your net household income. 14 Credit Computation 15 Enter the property tax that you were billed for your Montana residence and up to one acre in 2023 15 16 Enter the rent that you paid in 2023 for your Montana residence 16 17 Multiply line 16 by 15% (0.15) 17 18 Add lines 15 and 17 18 19 Subtract line 14 from line 18 and enter the result here, but not less than zero 19 20 Enter the lesser of line 19 or $1,150 20 21 Enter the percentage from the Credit Multiplier Table that corresponds to your gross household income (See table below) 21 22 Multiply line 20 by the percentage on line 21 and enter the total here and on Other Payments and Refundable Credits Schedule, line 7. (See page 11.) This is your elderly homeowner/renter credit.

22 For lines 1-7 and 9, use the amounts reported on Forms 2, page 1, for ALL members of the household. (See instructions) Household Gross Household Income

1 Enter the Federal Adjusted Gross Income from line 11 1 2 Enter the tax-exempt interest from line 2a 2 3 Enter any IRA distributions reported on line 4a not included on line 4b. Do not include rollovers. 3 4 Enter any pensions and annuities reported on line 5a not included on line 5b. Do not include rollovers. 4 5 Subtract the taxable Social Security benefits reported on line 6b from the amount on line 6a 5 6 Social Security payments not reported, except when paid directly to a nursing home 6 7 Refundable credits received, including the elderly homeowner/renter credit received in 2023 7 8 Other income not included above (See instructions) 8 9 Enter all losses included in the Federal Adjusted Gross Income on line 11 (See instructions) 9 10 Add lines 1 through 9. This is your gross household income. 10 Credit Multiplier Table If line 10 is: Multiplier Less than $35,000 1.00 (100%) $35,000 to $37,500 0.40 (40%) $37,501 to $40,000 0.30 (30%) $40,001 to $42,500 0.20 (20%) $42,501 to $44,999 0.10 (10%) $45,000 and greater 0.00 (0%) Household Income Reduction Table – If your household income on line 12 is: At least But not more than Multiplier At least But not more than Multiplier $0 $1,999 0 $7,000 $7,999 0.035 $2,000 $2,999 0.006 $8,000 $8,999 0.039 $3,000 $3,999 0.016 $9,000 $9,999 0.042 $4,000 $4,999 0.024 $10,000 $10,999 0.045 $5,000 $5,999 0.028 $11,000 $11,999 0.048 $6,000 $6,999 0.032 $12,000 and greater 0.05 Long-Term Care Facility Rent Calculation LTC Rent 1 Total payment to the facility 1 2 If you received board services (meals, housekeeping, laundry, transportation), multiply line 1 by 20% (0.20) 2 3 If you received care (nursing care, assisted living care, memory care), multiply line 1 by 30% (0.30) 3 4 Subtract lines 2 and 3 from line 1. This is your rent. Enter here and on line 16 of the schedule above.

4 Worksheet To claim the Elderly Homeowner/Renter Credit, you must include pages 1, 2, 10, 11, and any other pages used to complete your return.

*23CE1101* *23CE1101* 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Form 2–Page 11–2023 Social Security Number Calculation of Interest on Underpayment of Estimated Taxes - Short Method If you are filing separately on the same form, combine column A and B for each of the calculations. $500 Threshold 1 Total tax due reported on page 1, line 20 1 2 Montana tax withheld on Forms W-2 and 1099 reported on page 1, line 21 2 3 Combine the amounts on Other Payments and Refundable Credits Schedule, lines 2 through 8 (See schedule above) 3 4 Add lines 2 and 3 4 5 Subtract line 4 from line 1 5 If your result is $500 or less, stop here; you do not owe interest on your underpayment. Underpayment for 2023 6 Multiply line 1 by 90% (0.90) 6 7 Income tax liability that you entered on your 2022 Form 2, page 1, line 20 7 8 Enter the smaller of line 6 or line 7 8 9 Add the amount on line 4 above and Other Payments and Refundable Credits Schedule, line 1 (See schedule above) 9 10 Subtract line 9 from line 8. This is your total underpayment for 2023. 10 If the result is zero or less, stop here; you do not owe interest on your underpayment. Interest 11 Multiply line 10 by 0.046800 11 12 If you paid the amount on line 10 on or after April 15, 2024, enter 0. If you paid the amount on line 10 before April 15, multiply the amount on line 10 by the number of days you paid before April 15 and then by 0.0001918.

12 13 Subtract line 12 from line 11, and enter on Contributions, Penalties, and Interest Schedule, line 3. (See schedule above)

This is your interest on the underpayment of estimated taxes.

13 Contributions, Penalties, and Interest Schedule Enter any voluntary contributions to check-off programs, penalties, and interest on the corresponding lines. Contributions A B Total voluntary contributions 1 Amend 2 If filing an amended return, enter overpayments already refunded or applied to 2024 2 Penalties and Interest 3 Interest on underpayment of estimated taxes (See worksheet below) 3 If applicable, mark the appropriate box 2/3 farming gross income Estimated payments were made using the annualization method 4 Late file penalty, late payment penalty and interest (See instructions) 4 5 Other penalties (See instructions) 5 Total 6 Add lines 1 through 5, and enter the total on page 1, line 24.

This is your contributions, penalties, and interest.

6 Nongame Wildlife Program a $5 $10 $20 other amount a $5 $10 $20 other amount Child Abuse Prevention b $5 $10 $20 other amount b $5 $10 $20 other amount Agriculture Literacy in MT Schools c $5 $10 $20 other amount c $5 $10 $20 other amount MT Military Family Relief Fund d $5 $10 $20 other amount d $5 $10 $20 other amount Worksheet 1 Voluntary Contributions A B Other Payments and Refundable Credits Schedule Withholding reported on Forms W-2 and 1099 must be entered on page 1, line 21. A B Other Payments and Refundable Credits 1 2023 estimated tax payments 1 2 Overpayment applied from 2022 return 2 3 Total withholding from Montana Schedules K-1 3 4 Pass-through entity tax from Montana Schedules K-1 4 5 Loan-out withholding from Form LOWCERT 5 6 Unlocking public lands credit 6 7 Elderly homeowner/renter credit (See schedule on page 10, line 22) 7 8 Adoption credit. Attach Form ADPT 8 9 Extension payment 9 10 If filing an amended return, payments made with original return. 10 Total 11 Add lines 1 through 10, enter on page 1, line 22.

This is your other payments and refundable credits.

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