Instructions For Form 2m - Individual Income Tax Forms And Instructions (Includes Form 2ec) - 2011 Page 6
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35Page 2
Instructions for fi ling Montana Form 2M
spouse on Form 2M or 2EZ, or fi le separately using
include a separate list of these additional dependents and
Form 2.
then include these additional dependents in the total on
line 5c.
Box 2 – Married Filing Jointly
A person who meets the following requirements is
You can claim this fi ling status if:
considered your dependent for Montana income tax
purposes. Since some of Montana’s dependency
● you were married as of December 31, 2011, even if you
requirements are different from the federal dependency
did not live with your spouse at the end of 2011, or
requirements, you will need to meet all the following
● your spouse died in 2011 and you did not remarry in
requirements in order to claim a dependent on your
2011, or
Montana tax return.
● you were married as of December 31, 2011 and your
Your dependent is an individual:
spouse died in 2012 before fi ling a 2011 tax return.
● for whom you have provided more than half his or her
You and your spouse can fi le a joint tax return even though
support during the tax year, and
one of you has no income or deductions, but please note
● who does not have gross income of more than $2,190,
that both spouses have to sign the tax return.
○ unless the dependent is a “qualifying child”
Box 3 – Head of Household
according to the federal rules, and
You qualify to fi le as head of household on your Montana
● who is not fi ling a joint tax return with his or her spouse
tax return if you qualify for fi ling head of household for
during the same tax year.
federal income tax purposes. When you use this fi ling
In addition to the requirements above, your dependent has
status, include your federal Form 1040 or 1040A, pages 1
to be:
and 2, with your Montana tax return.
● a relative to you (or your spouse if you are fi ling a joint
return) in one of the following ways:
Box 4 – Full Year Resident
You can fi le this form if you (and your spouse, if you are
Child
Mother
Aunt
married) were a resident of Montana for the entire year. To
Stepchild
Grandparent
Son-in-law
determine your residency status, refer to FAQ
e
on page
Grandchild
Stepfather
Daughter-in-law
18.
Brother
Stepmother
Father-in-law
Step 2. Exemptions (Lines 5a-5d)
Sister
Nephew
Mother-in-law
Stepbrother
Niece
Brother-in-law
► Are you ready?
Stepsister
Uncle
Sister-in-law
● Get the social security number(s) of your
Father
dependent(s).
or
● an individual who for the tax year has shared your
home as his or her principal home, and has been
Line 5a – Yourself
considered a member of your household, or
Since you are allowed one exemption for yourself, we have
● a cousin (or other descendant of your uncle or aunt)
placed an “X” in the fi rst box on line 5a for you. Even if you
who is receiving institutional care as a result of a
are claimed as a dependent on another person’s tax return,
physical or mental disability, and was a member of your
you are still entitled to your one personal exemption. You
household before receiving the institutional care.
are also entitled to an additional exemption if you are age
65 or older at the end of the tax year, and an additional
Note: When the terms nephew, niece, uncle or aunt are
exemption if you are blind.
used, they mean a direct relative of yours. For example,
you cannot claim your spouse’s uncle (mother or father’s
Line 5b – Spouse
brother) as a dependent, only your spouse can. Similarly,
your spouse cannot claim his or her uncle’s spouse.
If you are married and are fi ling jointly with your spouse,
your spouse is entitled to one exemption. Your spouse is
A child who is under age 19 at the end of the year (or age
also entitled to an additional exemption if he or she is age
24 and a full-time student) and lived with you for more than
65 or older at the end of the tax year, and an additional
half the year can be considered a dependent even if they
exemption if he or she is blind.
have more income than is otherwise allowed.
Line 5c – Dependents
Disabled Dependent Child Exemption
You can claim a dependent exemption for each person who
In addition to the dependent exemption, you are entitled to
qualifi es as your dependent. Please complete the table
another exemption for a child who is disabled. If your child
on line 5c, listing each dependent’s fi rst name, last name,
is disabled and you qualify for this additional exemption,
social security number and his or her relationship to you.
place an “X” in the “disabled” column in the row that you
If you have more than four dependents, you will need to
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