Calculating property tax in Montana can be complicated. While this is often true for real property, this can be especially true for personal property, which has a lot more definitions, exceptions, and exemptions which may or may not apply, often turning on very nuanced factual circumstances. Since Montana imposes a property tax on the value…
Read MoreI am at times approached by taxpayers who “want to go to court” to challenge their federal income tax[liability. Such taxpayers may be chagrined to learn that while the ability to have a court hear their tax case definitely can lay in their future, there are typically multiple steps that taxpayers must follow before ending…
Read MoreTaxpayer can seek legal fees at Tax Court. A taxpayer has the right to request from the Tax Court an award of attorney fees and costs spent in successful tax appeals against the IRS. See 26 U.S.C. § 7430(a). However, there are multiple prerequisites that the taxpayer must meet before being entitled to an award…
Read More5 Ways a Small Business Owner Can Prepare for A Possible Income Tax Audit at Tax Time
Read MoreFor a worker fleeing the big city in the face of the COVID-19 pandemic or just looking to live the good life in Montana, remote working-at-home in Montana has some great lifestyle benefits. However, there are state income tax ramifications for both the worker and the employer. The remote worker is often subject to Montana…
Read MoreIf there is any question about how serious the Montana Department of Revenue takes the Montana income taxation of residents working remotely in Montana, look no further than the recent commercial starring Director Brendan Beatty of the Montana Department of Revenue. https://www.youtube.com/watch?v=_Xl23WMUA5Q In the video, Director Beatty states: If you worked while you were in…
Read MoreRecently, the Director of the Montana Department of Revenue, Brendan Beatty, spoke to the Taxation Committee of the Montana State Bar, of which I am the Chairman. Director Beatty previously served for over 20 years as legal counsel for the Montana Department of Revenue and was appointed in 2021 as DOR Director by Governor Greg…
Read MoreFor workers have come to Montana to work remotely but have retained their residence in another state and have not become Montana residents, the question is whether any part of the remote worker’s income is taxable in Montana. The answer is yes. For non-resident or part-year residents working in Montana, the worker is subject to…
Read MoreCOVID-19 sent many workers back to the house to work remotely. Some of those workers moved to Montana seeking to escape the city and work in a rural environment. The question becomes, what are the Montana income tax obligations of workers who now work remotely from Montana. For the worker who is unquestionably a resident…
Read MoreIn a marriage dissolution (divorce) and property settlement, one of the spouses may be assigned to pay the outstanding tax liability of the divorcing couple or even the separate tax liability of the other spouse. If the spouse not obligated to the IRS for the tax becomes obligated under the divorce decree to pay the…
Read More