{
  "$comment": "Montana 2026: two brackets (4.7% / 5.65%) on Montana taxable income = federal taxable income ± Montana adjustments (none for wages).",
  "country": "us",
  "jurisdiction": "us-mt",
  "taxYear": "2026",
  "period": {
    "start": "2026-01-01",
    "end": "2026-12-31",
    "tz": "America/Denver"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "federalTaxableIncome",
      "addBackFederal": {
        "tips": false,
        "overtime": false,
        "seniors": false
      },
      "brackets": {
        "single": [
          {
            "upTo": "47500",
            "rate": "0.047"
          },
          {
            "upTo": null,
            "rate": "0.0565"
          }
        ],
        "mfj": [
          {
            "upTo": "95000",
            "rate": "0.047"
          },
          {
            "upTo": null,
            "rate": "0.0565"
          }
        ],
        "mfs": [
          {
            "upTo": "47500",
            "rate": "0.047"
          },
          {
            "upTo": null,
            "rate": "0.0565"
          }
        ],
        "hoh": [
          {
            "upTo": "71250",
            "rate": "0.047"
          },
          {
            "upTo": null,
            "rate": "0.0565"
          }
        ]
      },
      "deductions": [],
      "credits": []
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": []
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Subtraction for taxpayers 65 and older; federal QBI deduction add-back",
    "Montana EITC (20% of federal from 2026) and other credits",
    "Net long-term capital gains rates (3.0% / 4.1%)"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://revenue.mt.gov/news/recent-news/HB-337",
      "title": "Montana 2026 individual income tax — calendar year",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.kind",
      "url": "https://revenue.mt.gov/news/recent-news/HB-337",
      "title": "Montana DOR — state income tax on wages computed from a rate schedule",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://revenue.mt.gov/news/recent-news/HB-337",
      "title": "Montana DOR — HB 337: 2026 rates 4.7% on taxable income to $47,500 single/MFS, $95,000 MFJ, $71,250 HoH; 5.65% above",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://revenue.mt.gov/files/forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf",
      "title": "2025 Montana Form 2 Instructions — 2026 Tax Tables (same thresholds and rates)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.incomeBase",
      "url": "https://revenue.mt.gov/files/forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf",
      "title": "Form 2 Instructions lines 1–7 — Montana taxable income = federal AGI − federal standard/itemized deduction (Form 1040 lines 12e and 13b) ± Montana adjustments",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.addBackFederal",
      "url": "https://revenue.mt.gov/files/forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf",
      "title": "Form 2 Instructions — Schedule 1-A deductions for qualified tips, overtime, car loan interest and the enhanced senior deduction are included in the calculation of Montana taxable income (no add-back); only the QBI deduction is excluded",
      "retrieved": "2026-10-07",
      "note": "Assumed unchanged for 2026 (no decoupling enacted)."
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://revenue.mt.gov/files/forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf",
      "title": "Form 2 — no separate Montana standard deduction or exemption (federal deduction already used)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://revenue.mt.gov/files/forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf",
      "title": "Form 2 Schedule III — no general personal credit",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://revenue.mt.gov/files/forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf",
      "title": "Form 2 starts from federal AGI and federal deductions, so 401(k)/403(b)/457(b), HSA and cafeteria-plan exclusions follow federal treatment",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://uid.dli.mt.gov/employers",
      "title": "Montana Department of Labor & Industry — unemployment insurance tax is employer-paid; no employee-paid SDI/PFML",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://revenue.mt.gov/news/recent-news/HB-337",
      "title": "MoneyOtter rounds the annual liability to the cent",
      "retrieved": "2026-10-07"
    }
  ]
}