{
  "batch": "683-montana-creator-tax-treatment",
  "articles": [
    {
      "id": "learn_r683_montana_creator_tax_treatment_mt_mca_15_30_2103_income_tax_exists",
      "category": "Business",
      "title": "[Unverified - being checked] Montana: individual income tax existence",
      "summary": "[Unverified - being checked] Montana imposes an individual income tax, levied on the Montana taxable income of each taxpayer subject to Title 15 Chapter 30.",
      "body": "Montana imposes an individual income tax, levied on the Montana taxable income of each taxpayer subject to Title 15 Chapter 30.\n\nWhat Montana State Legislature actually says:\n\n“15-30-2103. (Temporary) Rate of tax -- net long-term capital gains -- definitions. (1) Except as provided in subsection (2), there must be levied, collected, and paid for each tax year on the Montana taxable income of each taxpayer subject to this chapter a tax on the brackets of taxable income as follows:”\n\nNote: Temporary version terminates December 31, 2026; effective January 1, 2027 version also shown on same page. Federal IRS thresholds named in notes only, never as Montana facts.",
      "source_type": "official",
      "source_link": "https://archive.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0030/0150-0300-0210-0030.html",
      "last_verified": "2026-10-16",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Montana State Legislature",
      "evidence_quote": "15-30-2103. (Temporary) Rate of tax -- net long-term capital gains -- definitions. (1) Except as provided in subsection (2), there must be levied, collected, and paid for each tax year on the Montana taxable income of each taxpayer subject to this chapter a tax on the brackets of taxable income as follows:",
      "volatility": "low",
      "from_batch": "683-montana-creator-tax-treatment",
      "subject": "Montana",
      "topic": "individual income tax existence",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-mt"
        ],
        "platform": "any",
        "topic": [
          "money.tax",
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r683_montana_creator_tax_treatment_mt_mca_15_30_2103_rate_brackets",
      "category": "Business",
      "title": "[Unverified - being checked] Montana: individual income tax rate brackets",
      "summary": "[Unverified - being checked] Montana's individual income tax (temporary version through Dec 31, 2026) uses two brackets: 4.7% on the first $47,500 of Montana taxable income for single/non-joint filers, and 5.65% on income in excess of $47,500; top marginal rate is 5.65%.",
      "body": "Montana's individual income tax (temporary version through Dec 31, 2026) uses two brackets: 4.7% on the first $47,500 of Montana taxable income for single/non-joint filers, and 5.65% on income in excess of $47,500; top marginal rate is 5.65%.\n\nWhat Montana State Legislature actually says:\n\n“(c) for every individual other than a surviving spouse or head of household who is not a married individual:\n(i) on the first $47,500 of Montana taxable income or any part of that income, 4.7%;\n(ii) on any Montana taxable income in excess of $47,500 or any part of that income, 5.65%;”\n\nNote: Married joint filers: first $95,000 at 4.7%, excess at 5.65%. Head of household: first $71,250 at 4.7%, excess at 5.65%. Net long-term capital gains taxed separately at 3.0%/4.1%. Effective Jan 1, 2027 brackets change to 4.7%/5.4% with higher thresholds. Federal IRS rates and brackets are federal facts, named in notes only.",
      "source_type": "official",
      "source_link": "https://archive.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0030/0150-0300-0210-0030.html",
      "last_verified": "2026-10-16",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Montana State Legislature",
      "evidence_quote": "(c) for every individual other than a surviving spouse or head of household who is not a married individual:\n(i) on the first $47,500 of Montana taxable income or any part of that income, 4.7%;\n(ii) on any Montana taxable income in excess of $47,500 or any part of that income, 5.65%;",
      "volatility": "medium",
      "from_batch": "683-montana-creator-tax-treatment",
      "subject": "Montana",
      "topic": "individual income tax rate brackets",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-mt"
        ],
        "platform": "any",
        "topic": [
          "money.tax",
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r683_montana_creator_tax_treatment_mt_mca_15_30_2512_estimated_tax_requirement",
      "category": "Business",
      "title": "Montana: estimated tax payment obligation",
      "summary": "Montana requires each individual subject to income tax (except farmers or ranchers) to pay estimated tax in four installments unless the combined tax liability after credits and withholding is less than $500, in which case payment is not required.",
      "body": "Montana requires each individual subject to income tax (except farmers or ranchers) to pay estimated tax in four installments unless the combined tax liability after credits and withholding is less than $500, in which case payment is not required.\n\nWhat Montana State Legislature actually says:\n\n“(1) (a) Each individual subject to tax under this chapter, except farmers or ranchers as defined in subsection (6), shall pay for the tax year, through employer withholding, as provided in [15-30-2502](../section_0020/0150-0300-0250-0020.html), through payment of estimated tax in four installments, as provided in subsection (2) of this section, or through a combination of employer withholding and estimated tax payments, at least:\n(i) 90% of the tax for the current tax year, less tax credits and withholding allowed the taxpayer; or\n(ii) an amount equal to 100% of the individual's tax liability for the preceding tax year, if the preceding tax year was a period of 12 months and if the individual filed a return for the tax year.\n(b) Payment of estimated taxes under this section is not required if:\n(i) the combined tax liability of employer withholding and estimated tax for the current year is less than $500 after reductions for credits and withholding;”\n\nNote: Four installments due April 15, June 15, September 15, and January 15 of the following year for calendar-year taxpayers. IRS federal estimated tax thresholds are federal facts, named in notes only.",
      "source_type": "official",
      "source_link": "https://archive.legmt.gov/bills/mca/title_0150/chapter_0300/part_0250/section_0120/0150-0300-0250-0120.html",
      "last_verified": "2026-10-16",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Montana State Legislature",
      "evidence_quote": "(1) (a) Each individual subject to tax under this chapter, except farmers or ranchers as defined in subsection (6), shall pay for the tax year, through employer withholding, as provided in [15-30-2502](../section_0020/0150-0300-0250-0020.html), through payment of estimated tax in four installments, as provided in subsection (2) of this section, or through a combination of employer withholding and estimated tax payments, at least:\n(i) 90% of the tax for the current tax year, less tax credits and withholding allowed the taxpayer; or\n(ii) an amount equal to 100% of the individual's tax liability for the preceding tax year, if the preceding tax year was a period of 12 months and if the individual filed a return for the tax year.\n(b) Payment of estimated taxes under this section is not required if:\n(i) the combined tax liability of employer withholding and estimated tax for the current year is less than $500 after reductions for credits and withholding;",
      "volatility": "low",
      "from_batch": "683-montana-creator-tax-treatment",
      "subject": "Montana",
      "topic": "estimated tax payment obligation",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-mt"
        ],
        "platform": "any",
        "topic": [
          "money.tax",
          "money.payout"
        ],
        "explicitness": "any"
      }
    }
  ]
}