Filing Statuses
Under the new law, taxpayers must use the same filing status used on the federal tax return. These filing statuses include married filing jointly, qualifying surviving spouse, head of household, single, and married filing separately. When filing the Montana Form 2, each of these filing statuses is considered the same as the federal filing status. Married taxpayers can no longer file separately from their spouses unless they are filing separately for federal purposes. Capital losses, passive losses, and excess business losses will no longer be allocated by spouse and will be treated the same as they are for federal purposes.