ETM: Enrolled Tribal Member Exempt Income Certification and Return (Form ETM) (2025)

Montana · Montana DOR · Used for tax years 2025

Montana Form ETM certifies an enrolled tribal member’s exempt income and can serve as a return when all income is exempt from Montana income tax. It records tribal membership, reservation residency, and the sources, types, locations, and dates of exempt income, but not income amo

Who files this form

Use Form ETM to certify income exempt from Montana income tax as an enrolled tribal member. The form lists these requirements for exempt income:

  • You are an enrolled member of the governing tribe of a reservation.
  • You lived 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. You do not need Montana Form 2, but you must include a copy of your federal Form 1040.

If you have both exempt and nonexempt income, the line 2 instructions allow you to 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, include Form ETM with Montana Form 2. You also need Form 2 to request a refund of Montana tax withheld or payments you made.

If you had no federal filing requirement but have 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 apply to the Montana filing requirement.

What you'll need

Have these documents and details ready:

  • Your federal Form 1040, if Form ETM will serve as your return because all your income is exempt.
  • Your completed Montana Form 2, if required or if you are claiming a refund.
  • Your Social Security number, Montana tribe name, and tribal enrollment number.
  • Your mailing address, physical addresses, and dates you lived at each address. Include a separate sheet if you lived at more than two addresses during the year.
  • 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 their federal Form W-2.
  • The physical locations where you earned wages or provided services, work dates, and types of exempt income. Attach a sheet if you need space for additional exempt income sources.

How to file

  1. Enter your personal, address, and tribal enrollment information.
  2. On line 1, 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.
  3. On line 2, check only the statement that applies to you.
  4. Complete the exempt income table on line 3. Enter the income type, not the amount.
  5. Sign the form and include the required return or attachments.

File online: Form ETM can be filed free through the TransAction Portal (TAP). Select “File A Return.” Filing electronically serves as your declaration that you are the identified taxpayer and that the claim is true, correct, and complete.

File 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.”
  • Using a post office box for a physical address: The form requires physical addresses, not PO boxes, in those fields.
  • Checking both statements on line 2: Check only one.
  • Entering income amounts on line 3: Enter the type of exempt income, not the amount.
  • Leaving the form unsigned: An unsigned form is not a valid certification or return. Electronic filing serves as the declaration described in the instructions.
  • Leaving third-party authorization incomplete: To let someone discuss the form with the department, complete the authorization section, including the designee's printed name and phone number. The department cannot discuss the form with a third party if this section is incomplete.

Questions people ask

Do married couples complete one Form ETM or two?

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

Is income from working on another tribe's reservation exempt?

No. 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.

Is income from work outside my reservation exempt?

No. Income earned from working outside the reservation where you are enrolled is not exempt, including income earned in another state. Income earned while you are not living on your reservation is also not exempt.

How do I request a refund if my income is exempt?

The line 2 instructions say to check the first box and submit Form ETM with Form 2 to request a refund of Montana tax withheld or payments you made.

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