Montana Individual Income Tax Return (Form 2) Instructions
February 03, 2025This booklet addresses most tax filing situations.
If you have a tax situation not represented in this booklet, see Title 15 of the Montana Code Annotated.
Updated Form 2 Instructions for Itemized Deductions
The Department of Revenue has updated the Form 2 instructions to help taxpayers affected by the state and local income tax cap (SALT cap). The updated guidance explains how to report adjusted deductions on Form 2, line 2.