Does Montana provide any exemptions for military personnel, either on active duty or retired from the military?
If you are a Montana resident receiving military compensation and if this compensation is included in your federal adjusted gross income, you can subtract from your federal adjusted gross income your basic, special and incentive pay that you receive from: • serving on active duty as a member of the regular armed forces; • being a member of a reserve component of the armed forces or as a member of the National Guard serving on active duty in a “contingent operation” as it is defined in 10 USC 101, and • being a member of the National Guard and assigned to active service authorized by the President of the United States or the Secretary of Defense for a period of more than 30 consecutive days for the purpose of responding to a national emergency declared by the president and supported by federal funds.
If you are a Montana resident receiving military compensation and if this compensation is included in your federal adjusted gross income, you can subtract from your federal adjusted gross income your basic, special and incentive pay that you receive from: • serving on active duty as a member of the regular armed forces; • being a member of a reserve component of the armed forces or as a member of the National Guard serving on active duty in a “contingent operation” as it is defined in 10 USC 101, and • being a member of the National Guard and assigned to active service authorized by the President of the United States or the Secretary of Defense for a period of more than 30 consecutive days for the purpose of responding to a national emergency declared by the president and supported by federal funds. Military compensation that you have received from the following activities cannot be subtracted from your federal adjusted gross income: • salaries that you received for annual training and
