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Category: Montana

Montana Itemized Deductions

Your Itemized Deductions will be listed on the Montana state return, Schedule III, which will be found as part of your state return.

Political Contributions

When you compute your net income, you can take a deduction for political contributions that you made during the year. These contributions are limited to a total of $100 for yourself and, if married, a total of $100 for your spouse. To qualify for this deduction, your contribution of money has to be made to:

  • an individual who is a candidate for nomination or election to any federal, state or local public office in a primary, general or special election;
  • a committee, association or organization set up to campaign for the nomination or election to any federal, state or local public office in a primary, general or special election;
  • a national committee or a national political party;
  • a state committee of a national political party, or
  • a local committee of a national political party.

Long-Term Care Premiums Included on Federal Schedule A, Line 1

You may be eligible to deduct 100% of the long-term care insurance premiums that you paid. You have to meet the following criteria:

  • Your payments have to be for long-term care policies that provide coverage primarily for any qualified long-term care service that provides for the necessary diagnostic, preventive, therapeutic, curing, treating, mitigating and rehabilitative service and personal care that is required for a chronically ill individual who is under the prescribed care of a licensed health care practitioner.
  • The long-term care policies have to be for the benefit of you, your dependents, your parents or your grandparents.
  • Your premiums cannot have been deducted elsewhere on your tax return when you determined your Montana adjusted gross income.
  • Your premiums cannot have been included as qualified elderly care expose when you claimed the elderly care credit that your reported on Schedule V, line 7.

2010 Federal Income Taxes Paid in 2013

Enter the balance of the total amount of the 2012 federal income tax that you paid in 2013.

Additional Back Year Federal Income Taxes Paid in 2013

Enter the total amount of additional back year federal income taxes that you paid in 2013. For example, you may have paid additional 2008 federal taxes this year.

Local Income Taxes Paid

Enter any local income taxes that you paid in 2013. No city in Montana imposes a local income tax so a Montana resident would be unlikely to take this deduction.

General State and Local Sales Taxes Paid

Enter the amount you claimed on your federal Schedule A as a deduction for state and local sales taxes. If you were not required to file a federal return or claimed the standard deduction on your federal return and you saved your receipts throughout the year, you can add up the total amount of sales taxes you actually paid and claim that amount. If you did not save your receipts, you can fill out the worksheet and use the optional general sales tax tables in the instructions for federal Schedule A (Form 1040) or use the Sales Tax Deduction Calculator available on the Internal Revenue Service's website. If you claimed your state income taxes as an itemized deduction on your federal return, you cannot claim the deduction for sales taxes on your Montana return. Also, none of the resort, accommodations or similar taxes collected in Montana qualify as a general sales tax under the federal definitions, so they cannot be deducted.