Montana DOR: Remote Workers Subject to State Income Tax

Dated Feb. 17, 2021

SUMMARY BY TAX ANALYSTS

The Montana Department of Revenue reminded taxpayers that income received from remote work performed in the state at any time in 2020 is subject to state income tax; this applies to employees who temporarily relocated because of COVID-19, even if their work is normally performed in another state.

The Montana Department of Revenue has a reminder for anyone who lived in Montana for any time in 2020 and worked at their jobs remotely, including those who temporarily relocated due to the COVID-19 pandemic:

You must pay Montana state income tax on any wages received for work performed while in Montana, even if your job is normally based in another state.

Please contact your tax professional for further details.

Learn more about Montana Residency or see The Montana Idividual income Tax Return Instructions for more information.

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Montana DOR: Remote Workers Subject to State Income Tax