Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.15 - INCOME TAX
Subchapter 42.15.4 - Personal and Dependent Exemptions
Rule 42.15.427 - DEDUCTION FOR HOUSEHOLD AND DEPENDENT CARE EXPENSES
Universal Citation: MT Admin Rules 42.15.427
Current through Register Vol. 18, September 20, 2024
(1) For a married couple to claim a deduction for qualified employment related household and dependent care expenses, both spouses must be gainfully employed. For the purpose of his deduction gainful employment means:
(a) full-time, part-time or
temporary employment where both of the spouses are employed at the same
time.
(b) full-time, part-time or
temporary employment where one of the spouses is employed and the other is
unable to care for himself/herself because of physical or mental
illness.
(2) Household and dependent care expenses are employment related expenses for the periods of time in a day a taxpayer is gainfully employed.
15-30-2620, MCA; IMP, 15-30-2131, MCA;
Disclaimer: These regulations may not be the most recent version. Montana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
