Montana Tax Rebates – June Update

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As news of the new Montana income tax and property tax rebates spreads throughout the state, some questions have emerged and we would like to share what we have learned along the way and provide greater clarity on those questions.

Can married taxpayers amend their 2021 Montana tax returns to qualify for a larger rebate?

To best illustrate this question, we offer this example:

Tim & Mary’s 2021 Montana income tax return shows them as Married Filing Separately. Tim has a tax liability of $3,500, and Mary has a tax liability of $0. Tim qualifies for a tax rebate of $1,250 since his tax liability is larger than $0. Mary does not qualify for the tax rebate since her tax liability is equal to $0.

Tim & Mary ask: “Could we amend the 2021 Montana tax return to change our filing status to Married Filing Jointly, making the total tax liability equal $3,500, allowing us to receive the $2,500 tax rebate for Married Filing Joint taxpayers?”

Unfortunately, no.

The Department of Revenue recently stated that all 2021 Montana tax returns that were filed as of 5/1/2023 will be used to determine the income tax rebate amounts.

To learn more about the Montana income tax and property tax rebates, please read our article announcing the new tax rebate

Please make sure to contact your CPA if you have any further questions on these tax rebates, including whether you qualify for them.

* This article is not a complete listing of all the details related to this business / accounting topic and you should contact your CPA for a more detailed discussion regarding these items and how they may apply to your specific situation.

Photo credit: Giorgio Trovato,