Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.1 - General Provisions › Rule 42.15.109 - RESIDENCY

Current through Register Vol. 13, July 5, 2024
(1) As provided in
				15-30-2101, MCA, an individual may
				be a resident for Montana individual income tax purposes if the individual is
				domiciled in the state or maintains a permanent place of abode in the state.
				Section 1-1-215, MCA, sets forth rules for
				determining residency, and "domiciled" is defined in ARM
				42.2.304. Whether an individual is
				a Montana resident for Montana income tax purposes is determined in light of
				all facts and circumstances for the tax year in question. Residency in one
				state is not abandoned until it can be demonstrated by the union of act and
				intent that it has been established in another state. An individual's intent is
				determined by analyzing objective factors regarding the individual's conduct
				and declarations. In determining residency, more weight is given to an
				individual's actions than is given to the individual's subjective declaration
				of intent.
(2) Some, but not all,
				of the factors that may be considered when determining residency for Montana
				income tax purposes are provided below. No one factor will automatically
				determine residency and the order of appearance in the list below does not
				indicate a level of importance. Residency does not depend upon any one fact or
				combination of circumstances, but upon the whole, taken together, and the
				weight to be given to the various facts and circumstances indicative or
				presumptive of residency depends upon the unique evidence in each case. Factors
				that may be considered to determine a residency include, but are not limited
				to:
(a) an individual's residency status for
				tax purposes in prior years;
(b)
				where an individual votes or is registered to vote (although casting an illegal
				vote does not establish residency for income tax purposes);
(c) where an individual holds a valid
				driver's license;
(d) an
				individual's residency status evidenced by hunting or fishing
				licenses;
(e) whether a homestead
				declaration has been filed on a residential dwelling owned by the
				taxpayer;
(f) residency status of
				the individual's spouse and minor children;
(g) whether an individual claimed residency
				when applying for admission or financial aid at an educational
				institution;
(h) where important
				and valuable possessions and documents are kept;
(i) primary address used for important
				mail;
(j) jurisdiction from which
				any professional licenses were issued;
(k) location of the place of worship where an
				individual is a member;
(l)
				location of any social, fraternal, athletic organizations, clubs, or lodges in
				which the individual is a member;
(m) location of the individual bank accounts
				or any other transactions the individual conducts with financial
				institutions;
(n) location where
				the individual obtains professional services including, but not limited to,
				lawyers, accountants, dentists, primary care physicians, or other
				doctors;
(o) oral or written
				declarations of residency evidenced by documents including, but not limited to:
(i) tax returns;
(ii) wills;
(iii) automotive insurance;
(iv) deeds;
(v) other insurance policies;
(vi) mortgages;
(vii) leases; and
(viii) contracts;
(p) location where an individual primarily
				exercises the individual's civil and political rights;
(q) location of an individual's business(es),
				profession(s), or occupation(s); and
(r) any additional fact or circumstances
				applicable to the specific situation.