HELP Integrity Fee (HIF)
Overview
The HELP Integrity Fee (HIF) is a monthly fee that certain participants of the Montana Health and Economic Livelihood Partnership (HELP) program must pay in addition to their insurance premiums. The HIF is used to cover the costs of the Montana HELP Program. The Department of Revenue is required by law to assess and collect the HIF.
The HIF is calculated based on the value of a participant's specified assets. Participants that receive a letter from the Department of Revenue must complete the Asset Tests. You can complete your Asset Tests and pay the HIF online at Integrityfee.mt.gov.
Monthly Fee
The HIF is $100 a month plus:
- $4 for every $1,000 above the thresholds in Tests 1 and 2, plus
- $4 for every $100 above the threshold in Test 3.
Completing the Asset Tests
- When completing your Asset Tests, for joint ownership where two names are recorded on a title, the participant can report 50% of the property value and 50% of mortgage debt.
- The participant can report 50% of MSRP on vehicles and 50% of amount owed, not including interest.
- The participant can report 50% of the taxable value of the agricultural land. Remember this only pertains to land, not to buildings on the agricultural land.
If your equity in real property and/or improvements to real property exceed the homestead exemption limit by $5,000 or more, you must complete Asset Test 1 and pay the HIF. See the table below for the exemption threshold for HIF.
Homestead Exemption Limit
The homestead exemption limit is set in section 70-32-104, MCA for 2021 at $350,000 and increases by 4% for each subsequent calendar year. The exemption limit for 2025 is $414,450 ($409,450 + $5,000).
Determining Asset Value
Enter the total market value of real property and improvements you own on your HELP Integrity Fee Assessment. Find the market value of your real property online or on your last property tax bill.
Determining Mortgage Debt
You will also need the total amount of principal owed on your mortgage debt. This amount can be found on the federal Form(s) 1098 or in a statement from your current lender.
Only report the current market value of your home less what you actually owe that is secured by the home through either a mortgage and/or a home equity loan. Home equity loans reduce your equity in your home by the amount of the principal owed like any other mortgage loans but only for the amount drawn from the line of credit, not the amount of the loan.
If you own more than one light vehicle (operational or not), with a combined depreciated value of the MSRP of $20,000 or more, and your total equity in these vehicles exceeds the combined depreciated value by $5,000, you must complete Asset Test 2 and pay the HIF.
Definition of a Light Motor Vehicle
A light motor vehicle, defined in section 61-1-101(31), MCA, is a motor vehicle commonly referred to as an automobile, van, sport utility vehicle, or truck having a manufacturer's rated capacity of 1 ton or less.
Light motor vehicles do not include motorcycles, RVs, or ATVs.
Business vs. Personal Use
Vehicles driven for business use are not included in the Asset Test.
If the vehicle is driven for both business and personal use, the percentage driven for personal use will be used to calculate the fee.
Multiply the value of the vehicle by the percentage of personal use to get the amount used to calculate the HIF.
Finding the MSRP
You can find the MSRP of your light motor vehicle on your last Motor Vehicle Division (MVD) bill or at your County Treasurer Office.
If your registration is permanent, you can use Kelly Blue Book, National Auto Dealership Association (NADA), or any other similar website to find the MSRP of your light motor vehicle. You will need your VIN number, make/model, and year of the vehicle.
Paying your HIF
You can pay your HIF when you submit your Asset Tests at Integrityfee.mt.gov.
If you cannot pay your HIF when you submit your Asset Tests, we will send you a bill 30 days after you submit your test. You can contact the Collections Bureau at 406-444-6964 to set up a payment plan.
Failure to pay your HIF will not result in a loss of coverage.
The HIF is not subject to any late payment penalties or interest.
Sale of Assets
If you sell any of the assets that qualify you for the HIF, submit a new test after the sale is complete at Integrityfee.mt.gov.
End of Coverage
If you end your participation in the HELP program, notify the Montana Department of Revenue by updating your information at Integrityfee.mt.gov.
Contact DPPHS for information about ending your participation in the HELP program.
Questions?
If you need assistance in completing your Asset Test, please contact the Department’s Withholding Tax Unit.
Montana Department of Revenue – Withholding Tax UnitPhone: (406) 444-6937
Email: MTDORWithholding@mt.gov