Montana Working Military Retirement and Survivor Benefit Exemption - Form WMRE

Form WMRE is used to calculate the amount of military retirement income or survivor benefits a taxpayer may exclude from Montana taxable income under section 15-30-2120(3)(n), MCA. This exemption applies to qualifying military retirees and beneficiaries who meet specific residency and service criteria.

Eligible military retirees can exempt up to 50% of their military retirement income, but only if they also have Montana source income from wages, business, or farming. The exemption amount is the lesser of 50% of their military retirement income or their total qualifying Montana income. Beneficiaries receiving military survivor benefits can exempt 50% of those benefits regardless of their other income.

This exemption is available to military retirees, and beneficiaries receiving military survivors benefits, who became Montana residents after June 30, 2023; or were residents before July 1, 2023, and began receiving military retirement income or survivor benefits while a Montana resident.

You must include Form WMRE with your Montana Form 2 to claim the exemption.

Download Form WMRE (PDF, 229 KB)