Live in Idaho, work in Montana
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State income tax: $4,289 a year
Living in Idaho and working in Montana, you'd pay about $4,289 in state income tax on $100,000 of wages, $97 more than if you worked in Idaho.
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State tax at different salaries
| Wages | To MT | To ID | Total | If you worked in ID |
|---|---|---|---|---|
| $50,000 | $1,593 | $0 | $1,593 | $1,542 |
| $75,000 | $2,877 | $0 | $2,877 | $2,867 |
| $100,000 | $4,289 | $0 | $4,289 | $4,192 |
| $150,000 | $7,114 | $0 | $7,114 | $6,842 |
| $250,000 | $12,764 | $0 | $12,764 | $12,142 |
Single filer, all wages earned in Montana, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold Montana tax. If Idaho's tax is higher, withhold the difference for Idaho too (or make estimated payments) to avoid an underpayment penalty.
- File the Montana nonresident return first, then claim the credit for taxes paid to another state on your Idaho resident return.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Frequently asked questions
Do I pay Montana income tax if I live in Idaho?
Yes. Montana taxes wages earned there by nonresidents. On $100,000 that's about $4,289.
Do I have to file taxes in both Idaho and Montana?
Usually yes: a nonresident return in Montana and a resident return in Idaho, where you claim a credit for the tax paid to Montana. File the Montana return first.
Will I be taxed twice?
Not on the same state-level wages. Idaho credits the tax you pay Montana, so your total is about $4,289 on $100,000, compared with $4,192 if you also worked in Idaho. Local city or county taxes may still apply.
Related
- Live in Montana, work in Idaho
- Moving from Idaho to Montana
- Moving from Montana to Idaho
- Live in Idaho, work in Nevada
- Live in Idaho, work in Oregon
- Live in Idaho, work in Utah
- Live in Idaho, work in Washington
- Live in Idaho, work in Wyoming
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.