mt-income-taxSourced from the law Montana individual income tax on Form 2 for 2026 and 2025: federal taxable income start (no QBI), HB 337 rates and brackets, capital gains rates, 65-and-older subtraction, elderly homeowner/renter credit, EITC, residency, Schedule II for part-year and nonresident filers, estimates, extension, penalties and OBBBA conformity.