JGI: Jobs Growth Incentive Credit (2025)
Montana · Montana DOR · Used for tax years 2025
Montana Form JGI calculates the Jobs Growth Incentive Credit claimed on your 2025 tax return. It reports approved credit amounts, credit carryforwards used against your tax liability, and remaining balances available for future years.
Who files this form
Eligible employers use Form JGI to claim the Jobs Growth Incentive Credit on their Montana tax return. To claim a new credit, you must apply with the Montana Department of Labor and Industry (DLI) and receive a Credit Certificate.
Taxpayers with a credit carryforward from a previous tax year complete Part I.
Partnerships and S corporations do not complete Form JGI. They report the certified credit on Form PTE, Schedule II, and pass it through to partners or shareholders on Montana Schedule K-1 (PTE).
What you'll need
- DLI Credit Certificate: Attach a copy to your tax return along with Form JGI when claiming a new credit. A certificate is not required when claiming only a carryforward.
- Previous year's Form JGI: Use its Carryforward Table to find unused credit from earlier years.
- Your 2025 tax liability: The instructions identify Form 2, line 8, for individuals; Form FID-3, page 3, line 15, for estates and trusts; and Form CIT, line 10, for C corporations.
- Identification information: Provide your name as shown on your Montana tax return and your FEIN or SSN.
- Pass-through information, if applicable: Provide the entity's name as shown on Montana Schedule K-1 and its FEIN.
How to file
Attach Form JGI and a copy of your DLI Credit Certificate to your Montana tax return when claiming a new credit. A certificate is not required for a carryforward claim.
Report the credit on the appropriate return:
- Individuals: Form 2, Schedule III, Tax Credits.
- Estates and trusts: Form FID-3, page 2.
- Corporations: Form CIT, Schedule C.
- Partnerships and S corporations: Do not complete Form JGI. Report the certified amount on Form PTE, Schedule II, and each partner's or shareholder's share on Montana Schedule K-1 (PTE).
The supplied text does not give a mailing address or e-filing instructions.
Common mistakes
- Using new credit before carryforwards: For tax year 2025, use remaining carryforwards before calculating your 2025 credit. Use the oldest credit first.
- Skipping another available carryforward: If tax liability remains and you have a carryforward from another year, complete Part I again for the next available year.
- Combining credit years in your records: Calculate and track each year's available credit separately in Part III.
- Claiming both current-year credits: You may not claim both the Apprenticeship Credit and the Jobs Growth Incentive Credit in the same year. You may, however, use a Jobs Growth Incentive Credit carryforward from a previous year while claiming the Apprenticeship Credit.
- Missing the certificate: DLI must issue a Credit Certificate for every year you claim a new credit. Attach a copy with Form JGI and your return.
Questions people ask
How much is the credit?
The credit equals half of an eligible employer's Federal Insurance Contributions Act (FICA) taxes paid for qualifying new employees. Enter the approved amount from your DLI Credit Certificate.
Is the credit refundable?
No. It is nonrefundable, but unused credit may be carried forward for up to 10 years. It must be carried forward to the earliest tax year, using the oldest available credit first.
How many years can I claim the credit?
The credit may only be claimed for seven years. It is available beginning in tax year 2022 and expires in tax year 2028.
Where can I learn about eligibility?
Visit the Montana Department of Labor and Industry at https://dli.mt.gov/jgtc to learn about qualifications for the credit.
Is the information on Form JGI confidential?
No. The Department of Revenue must disclose information provided on the form to the Montana Legislature's Revenue Interim Committee and Montana DLI.