Nonresident Montana income

[Jesse]

I have a Wisconsin resident that worked in Montana and had income of $300 and had w/holding of $2.00.

Is this nonresident required to file for any reason other than to receive the two bucks because I would have to charge more than tha,t so I'm thinking I'll do myself a favor and save some time and also do the client a favor by saving him some money?

[David1980]

Montana filing requirements are based on the presence of Montana source income and federal gross income. So if his federal income is above the requirement he'll be required to file a Montana return.

[Gretel]

I disagree. MT filing requirement starts at $3,730 depending on filing status.

[Jesse]

The $3730 is what I read for filing requirements but I did not know if I would need to prorate that amount based on his total income from nonresident and resident sources or if I'm save not to file?

[David1980]

I disagree. MT filing requirement starts at $3,730 depending on filing status.

Yes, it does.

$3,730 federal gross income. This is a separate question of the MT source income. So if the $300 amount was Montana source and they had federal gross of $200,000 are they required to file a Montana return?

http://mt.gov/revenue/formsandresources/07forms/2007_2_Booklet.pdf

The table for filing requirements is on page 2.

[Gretel]

Yes, it goes by total Federal income and then will be prorated. Keep in mind that unemployment income is not taxable in Montana and will not be taken into account for the filing requirement.

[Jesse]

Thanks! More work to do now - darn.