Live in Montana, work 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 income tax: $4,289 a year
Living in Montana and working in Idaho, you'd pay about $4,289 in state income tax on $100,000 of wages.
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 ID | To MT | Total | If you worked in MT |
|---|---|---|---|---|
| $50,000 | $1,542 | $52 | $1,593 | $1,593 |
| $75,000 | $2,867 | $10 | $2,877 | $2,877 |
| $100,000 | $4,192 | $97 | $4,289 | $4,289 |
| $150,000 | $6,842 | $272 | $7,114 | $7,114 |
| $250,000 | $12,142 | $622 | $12,764 | $12,764 |
Single filer, all wages earned in Idaho, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold Idaho tax. If Montana's tax is higher, withhold the difference for Montana too (or make estimated payments) to avoid an underpayment penalty.
- File the Idaho nonresident return first, then claim the credit for taxes paid to another state on your Montana 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 Idaho income tax if I live in Montana?
Yes. Idaho taxes wages earned there by nonresidents. On $100,000 that's about $4,192.
Do I have to file taxes in both Montana and Idaho?
Usually yes: a nonresident return in Idaho and a resident return in Montana, where you claim a credit for the tax paid to Idaho. File the Idaho return first.
Will I be taxed twice?
Not on the same state-level wages. Montana credits the tax you pay Idaho, so your total is about $4,289 on $100,000, compared with $4,289 if you also worked in Montana. Local city or county taxes may still apply.
Related
- Live in Idaho, work in Montana
- Moving from Montana to Idaho
- Moving from Idaho to Montana
- Live in Montana, work in North Dakota
- Live in Montana, work in South Dakota
- Live in Montana, 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.