Form 2 - Montana Individual Income Tax Return - 2013 Page 5

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Form 2, Page 5 – 2013

Social Security Number:

Schedule II – Montana Subtractions from Federal Adjusted Gross Income

Column A (for single,

Column B (for spouse

Enter your subtractions from federal adjusted gross income on the corresponding line.

joint, separate, or head

when ﬁ ling separately

File Schedule II with your Montana Form 2.

of household)

using ﬁ ling status 3a)

1 Exempt interest and mutual fund dividends from federal bonds, notes and obligations ................................

15-30-2110(2)(a)

42.15.216

2 Exempt tribal income. Include Form ETM .....................................................................................................

15-30-2110(2)(a)

42.15.220

3 Exempt unemployment compensation ..........................................................................................................

15-30-2101(10)

4 Exempt workers’ compensation beneﬁ ts .......................................................................................................

15-30-2110(2)(g)

5 Exempt capital gains and dividends from small business investment companies .........................................

15-33-106

42.23.108-110

6 State income tax refunds included on Form 2, line 10 ..................................................................................

15-30-2110(2)(d)

7 Recoveries of amounts deducted in earlier years that did not reduce Montana income tax .........................

15-30-2110(2)(m)

8 Exempt military salary of residents on active duty .........................................................................................

15-30-2117

42.15.214

9 Exempt income of nonresident military servicepersons ................................................................................

15-30-2101(18)(b)(i)

42.15.112

10 Exempt life insurance premiums reimbursement for National Guard and Reservist .....................................

15-30-2117(3)

11 Partial pension and annuity income exemption. Report Tier II Railroad Retirement on

42.15.219

15-30-2110(2)(c)

line 23 below. Complete Worksheet IV ..........................................................................................................

42.15.222

12 Partial interest exemption for taxpayers 65 and older ...................................................................................

15-30-2110(2)(b)

42.15.215

13 Partial retirement disability income exemption for taxpayers under age 65. Include Form DS-1 ..................

15-30-2110(10)

42.15.217

14 Exemption for certain taxed tips and gratuities ..............................................................................................

15-30-2110(2)(f)

15 Exemption for certain income of child taxed to parent ...................................................................................

15-30-2110(2)(p)

42.15.221

16 Exemption for certain health insurance premiums taxed to employee ..........................................................

15-30-2110(2)(h)

17 Exemption for student loan repayments taxed to health care professional ...................................................

15-30-2110(12)

18 Exempt medical care savings account deposits and earnings. Include Form MSA ......................................

15-61-202

15-30-2110(2)(j)

42.15.602

19 Exempt ﬁ rst-time home buyer savings account deposits and earnings. Include Form FTB ..........................

15-63-202

15-30-2110(2)(k)

42.15.906

withdrawal

20 Exempt family education savings account deposits ......................................................................................

15-62-207

15-30-2110(11)

42.15.802

15-30-2110(2)(l)

21 Exempt farm and ranch risk management account deposits. Include Form FRM .........................................

15-30-2110(2)(o)

22 Subtraction from federal taxable social security beneﬁ ts/Tier I Railroad Retirement reported on

MFS 15-30-2110(5)

15-30-2110(2)(c)

42.15.222

Form 2, line 20b. Complete Worksheet VIII ..................................................................................................

23 Subtraction for federal taxable Tier II Railroad Retirement beneﬁ ts reported on Form 2, line 16b ................

42.15.222

24 Passive loss adjustment ................................................................................................................................

MFS 15-30-2110(7)

42.15.206(2)(b)

25 Capital loss adjustment .................................................................................................................................

MFS 15-30-2110(6)

42.15.206(2)(a)

26 Subtraction of sole proprietor for allocation of compensation to spouse .......................................................

42.15.322(5)

NOL Refund Int

27 Montana net operating loss carryover from Montana Form NOL, Schedule B ..............................................

15-30-2609(4)(a)(ii)

15-30-2119

42.15.318

28 40% capital gain exclusion for pre-1987 installment sales. Complete Worksheet III ....................................

15-30-2110(13)

42.15.218