Rule Subchapter: 42.15.4
	Subchapter Title: Personal and Dependent Exemptions

42: REVENUE			Add to Favorites
	42.15: INCOME TAX
		42.15.4: Personal and Dependent Exemptions

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Rule No Rule Title Latest Version Effective Date 42.15.401 DEFINITIONS 12/24/2010 42.15.402 PERSONAL EXEMPTIONS 4/30/2010 42.15.403 EXEMPTIONS FOR DEPENDENTS 4/28/2018 42.15.404 ADDITIONAL EXEMPTION FOR SENIOR CITIZENS REP 12/17/2004 42.15.405 ADDITIONAL EXEMPTION FOR BLINDNESS REP 12/17/2004 42.15.406 DEDUCTION FOR HEALTH INSURANCE PREMIUMS REP 2/1/2008 42.15.407 PERSONAL EXEMPTION FOR ESTATES AND TRUSTS REP 1/9/2016 Rules 42.15.408 through 42.15.410 reserved 42.15.411 EXEMPTIONS FOR NONRESIDENTS REP 8/20/2004 42.15.412 DEDUCTIONS FROM NET INCOME REP 8/20/2004 42.15.413 NONRESIDENT AND PART YEAR RESIDENT DEDUCTIONS FOR KEOGH AND I.R.A. PLANS REP 8/20/2004 42.15.414 DEDUCTIONS FOR SMALL BUSINESS DONATIONS OF COMPUTER EQUIPMENT TO SCHOOLS 4/30/2010 42.15.415 DEDUCTIONS FOR SALE OF LAND TO A BEGINNING FARMER 3/1/1984 42.15.416 ADDITIONAL DEDUCTION FOR PURCHASE OF RECYCLED MATERIAL TRANS 8/20/2004 Rules 42.15.417 through 42.15.420 reserved 42.15.421 STANDARD DEDUCTION TRANS 12/17/2004 42.15.422 TREATMENT OF INCOME TAXES PAID TO OTHER STATES OR COUNTRIES TRANS 8/20/2004 42.15.423 DEDUCTIONS WHEN MARRIED COUPLE FILE SEPARATELY TRANS 12/17/2004 42.15.424 DEDUCTIONS FOR EXPENSES TO ALLOW TAXPAYER TO BE EMPLOYED REP 11/1/1985 42.15.425 CONFORMANCE TO FEDERAL FILING STATUS REQUIRED IN CERTAIN CASES REP 12/17/2004 42.15.426 MONTANA ADJUSTED GROSS INCOME TO BE USED WHEN CALCULATING ITEMIZED DEDUCTIONS TRANS 12/17/2004 42.15.427 DEDUCTION FOR HOUSEHOLD AND DEPENDENT CARE EXPENSES 4/30/2010 42.15.428 PASSIVE ACTIVITY TREATMENT REP 8/20/2004 42.15.429 RECOVERY OF A TAX CREDIT REP 12/17/2004 Rule 42.15.430 reserved 42.15.431 CREDIT FOR INVESTMENT FOR ENERGY CONSERVATION TRANS 12/27/2002 42.15.432 DETERMINATION OF CAPITAL INVESTMENT FOR ENERGYCONSERVATION TRANS 12/27/2002 42.15.433 DEFINITIONS REP 8/20/2004 42.15.434 CONDITIONS FOR EXEMPTION FOR DIVIDENDS REP 12/17/2004 42.15.435 REPORTING REQUIREMENTS REP 12/17/2004 42.15.436 DETERMINATION OF QUALIFIED INVESTMENTS REP 12/17/2004