ETM: Enrolled Tribal Member Exempt Income Certification and Return (Form ETM) (2024)

Montana · Montana DOR · Used for tax years 2024

Montana Form ETM certifies an enrolled tribal member’s income that is exempt from Montana income tax. It records tribal membership, residence, and the sources, types, locations, and dates of exempt income, but not income amounts. It can serve as your return when all your income i

Who files this form

Form ETM certifies income that is exempt from Montana income tax for an enrolled tribal member. The instructions say all these requirements must be met:

  • You are an enrolled member of the governing tribe of a reservation.
  • You resided and worked on that reservation.
  • You earned the income by working on that reservation.

If all your income is exempt, Form ETM serves as your return. File it with a copy of your federal Form 1040. You do not have to file Montana Form 2.

If you have both exempt and nonexempt income, the line 2 instructions let you check the first box when your nonexempt income does not exceed the filing threshold for your age and filing status. If your nonexempt income exceeds the applicable threshold, you must include Form ETM with Form 2. You also need Form 2 to claim a refund.

If you had no federal filing requirement but have any Montana additions or subtractions, you must file Form 2 even if your Montana taxable income is zero or less. Federal filing requirement rules for dependents also apply to Montana.

What you'll need

Have these records and details ready:

  • Your Social Security number, mailing address, physical addresses, and dates you lived at each address.
  • Your Montana tribe’s name and your tribal enrollment number.
  • Each employer’s name or other source of exempt income. If self-employed, use your business name.
  • Your employer’s FEIN if you are not self-employed. Wage earners can find this on Form W-2.
  • The physical locations where you earned wages or provided services, the dates you worked, and the type of exempt income.

Include these documents when applicable:

  • A copy of federal Form 1040 when all your income is exempt and Form ETM serves as your return.
  • Montana Form 2 when required or when claiming a refund.
  • A separate sheet listing locations and dates if you lived at more than two addresses during the year.
  • An additional sheet if you need more room to list exempt income sources.

How to file

Complete your personal and tribal information, answer lines 1 and 2, and fill out the exempt income table on line 3. Sign the form. Include Form 2 or a copy of federal Form 1040 as required by your situation.

Online: File Form ETM for free through the Montana TransAction Portal (TAP) at https://tap.dor.mt.gov. Click “File A Return.” Filing electronically serves as your declaration that you are the identified taxpayer and that the information is true, correct, and complete.

By mail: Send Form ETM to:

Montana Department of Revenue

PO Box 6577

Helena, MT 59604-6577

Common mistakes

  • Photocopying the form: The form says, “Do not photocopy.”
  • Leaving the form unsigned: A paper certification or return is not valid unless you sign it.
  • Checking “Yes” on line 1 after living off the reservation: Check “Yes” only if you lived on the reservation where you are enrolled for the entire year. Check “No” if you lived off that reservation at any time during the year.
  • Checking both statements on line 2: Check only one.
  • Entering income amounts on line 3: Enter the type of exempt income, not the amount.
  • Using a PO box for a physical address: Provide the requested physical addresses, not PO boxes.
  • Leaving third-party authorization incomplete: To allow someone else to discuss the form with the department, complete the authorization and provide the person’s printed name and phone number.

Questions people ask

Is income from work outside my reservation exempt?

No. The instructions say income earned from working outside the reservation where you are an enrolled member is not exempt, including income earned in another state. Income earned while you are not residing on that reservation is also not exempt.

What if I work on another tribe’s reservation?

Income earned from working on a reservation where you are not an enrolled member of the governing tribe is not exempt from Montana income tax.

Can spouses use one Form ETM?

If you are married filing jointly and both qualify to exempt all your income, complete separate forms. If you file a joint federal return and only part of your joint federal taxable income is exempt, complete a form for each spouse claiming exempt income and include the forms with Montana Form 2.

How do I claim a refund of Montana tax withheld or payments I made?

Include Form ETM with Montana Form 2. The line 2 instructions say to check the first box if all your income is exempt, or if you have both exempt and nonexempt income but the nonexempt amount does not exceed the applicable filing threshold, and submit it with Form 2 to request a refund.

Where can I get help?

Visit MTRevenue.gov or call (406) 444-6900. Montana Relay is available at 711 for people with hearing impairments.

Official sources

All versions of ETM