Source: https://revenue.mt.gov/files/forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf#page=47
2025 Montana Form 2 instructions, Schedule 2EC. Page 47, text extracted with pdftotext 4.00 (Xpdf), reading order.

If your property tax bill is on property that you held in a revocable trust and if you are the grantor(s) of that property, or your property taxes are billed to your living trust or life estate, you can qualify for this credit.
If the property occupied by you is in a name other than your own, the property taxes billed for that property can qualify as rent only.
Line 24 – Rent equivalent paid. Your rent is only the amount of money that you paid to occupy your home.
Do not use rent you pay for an apartment or a facility that is exempt from property tax because the credit is not allowed in these situations. Verify with your landlord or facility that the property is subject to property taxes beyond assessments such as sewer and garbage fees. You may also contact us for assistance in determining if the property is exempt from property tax. Items that also should not be included as rent equivalent paid on line 24 are as follows (this list is not all-inclusive):
● Mortgage payments, including mortgage interest
● Nursing home costs that are paid directly from Social Security to the facility
● Rent paid for you by a rental assistance program (this amount should also not be included in your gross household income)
If you live in a healthcare, long-term care, personal care, or residential care facility, the rent allowed is the actual out-of-pocket rent that you paid. It does not include services provided by staff, such as board expenses including meals, housekeeping, transportation, and medical or paramedical expenses such as nursing care, assisted living care, and memory care. The out-of-pocket rent can be determined using a facility statement providing the breakdown between rent and these amenities. If you do not receive a statement from your facility, use Worksheet D, Long-Term Care Facility Rent Calculation Worksheet to determine the amount of what would be considered board for purposes of calculating the credit.

Worksheet C – Long-Term Care

Facility Rent Calculation

1 Total payment to the facility 1

2 If you received board services

(meals, housekeeping,

laundry, transportation),

multiply line 1 by 20% (0.20) 2

3 If you received care (nursing

care, assisted living care,

memory care), multiply line 1

by 30% (0.30)

3

4 Subtract lines 2 and 3 from

line 1. Enter here and on

Schedule 2EC, line 24.

This is your rent. 4

Line 29 – Credit Multiplier Table

Credit Multiplier Table

If line 18 is

Multiplier

Less than $35,000

1.00 (100%)

$35,000 to $37,500

0.40 (40%)

$37,501 to $40,000

0.30 (30%)

$40,001 to $42,500

0.20 (20%)

$42,501 to $44,999

0.10 (10%)

$45,000 and greater

0.00 (0%)

2025 Montana Form 2 Instructions

Page 41 of 42
