If 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 Montana in the last year through things like tele-working and earned any income, you need to file a Montana income tax return. It’s the law, we have to enforce it, and it’s the neighborly thing to do to help pay the bills around here . . . Welcome to the Last, Best Place.
Practice Point. People working in Montana remotely are subject to Montana income taxes. However, taxpayers and CPAs with questions about Montana taxation of remote workings should contact Jared Le Fevre to discuss the tax issues for remote workers.
About the Author. Jared M. Le Fevre is a Partner in the Tax, Trusts and Estates Practice Group of Crowley Fleck PLLP. Mr. Le Fevre represents taxpayers before the IRS, IRS Independent Office of Appeals, Tax Court, Federal District Court and state tax agencies throughout Montana, Wyoming, North Dakota, Idaho, and Utah. Mr. Le Fevre is involved in federal, state and local tax audits, appeals, and tax resolution throughout these western states. Mr. Le Fevre also advises clients on the tax effects of business and real estate transactions.