Residents of Montana (Full-Year)
You must file a 2005 Montana individual income tax return if you have federal gross income (less unemployment compensation) equal to or greater than the minimum filing requirements outlined in the table above. You are taxed on all income earned in 2005 regardless of whether it was earned inside or outside of Montana.

If you have a Montana net operating loss or carryovers, you must file even if you do not meet the minimum filing requirements in order to perfect the losses.

Part-year Residents and Nonresidents
You must file a 2005 Montana individual income tax return if you have federal gross income (less unemployment compensation) from all sources, both inside and outside of Montana, equal to or greater than the minimum filing requirements outlined in the table above. To determine if you are a part-year resident or a nonresident, refer to the instructions on part-year and nonresident returns below.

Residency Definitions
If you claim Montana residency for any one purpose you are considered a resident for all other purposes. For example if you claim residency for the purpose of obtaining a resident hunting licenses or in-state tuition, you are considered a resident for income tax purposes.

• Full-Year Resident
  Include income from all sources, both inside and outside of Montana. You are a Montana resident if you live in Montana or if you maintain a permanent home in Montana. You do not lose your residency when you leave the state temporarily. If you have two or more residences, you cannot choose make your home in one place for the general purposes of life and in another for tax purposes. Your legal residence is usually the place where you maintain your most important family, social, economic, political and religious ties. A change of legal residence will not be accomplished by a temporary or prolonged absence from a place; you must have the intention not to return. You lose your Montana residency only when you establish permanent residency outside of Montana with no intention of returning.

• Full-Year Nonresident
  You are a nonresident of Montana if you did not consider Montana to be your home at any time during the tax year, although you may have been temporarily living here. Examples are students going to school in Montana and military personnel stationed in Montana.

• Part-Year Resident
  You are a Part-Year resident if you permanently established or ended your Montana residency during the tax year.You will need to give the date you changed your residency and the state of residency.

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