Schedule 2EC: Schedule 2EC – Montana Elderly Homeowner/Renter Credit (2025)
Montana · Montana DOR · Used for tax years 2025
Montana Schedule 2EC calculates the 2025 Elderly Homeowner/Renter Credit. It reports household income, property taxes billed, rent paid, and the resulting credit.
Who files this form
Schedule 2EC is used to claim the 2025 Montana Elderly Homeowner/Renter Credit. The form asks you to attest that:
- You reached age 62 by December 31, 2025.
- You resided in Montana for at least nine months during 2025.
- You occupied a Montana residence as a renter, owner, or lessee for at least six months during 2025.
- Your combined gross household income was less than $45,000 for 2025.
- You are the only member of your household claiming this credit.
What you'll need
Have the following information ready to complete the form:
- Your name, Social Security number, physical address, and date of death, if applicable.
- The number of people who lived in your household during 2025.
- Income amounts for you and other household members, including wages, interest, dividends, retirement benefits, business income, government assistance, and other income listed on the schedule.
- Forms 1099-R for IRA distributions, pensions, and annuities.
- Refundable credits received in 2025, including any elderly homeowner/renter credit received that year.
- Property tax billed in 2025 for your Montana residence and up to one acre.
- Rent paid in 2025 for your Montana residence.
The form also refers to a Household Income Reduction Table and a Credit Multiplier Table in the instructions. Those tables are not included in the supplied text.
Questions people ask
Can more than one person in my household claim the credit?
The form requires you to attest that you are the only household member claiming this credit.
Does household income include income from other people who live with me?
Yes. Line 17 asks for income received by other members of your household. Line 18 adds lines 1 through 17 to calculate gross household income.
How is rent included in the credit calculation?
Enter the rent you paid in 2025 for your Montana residence on line 24. Multiply that amount by 15% on line 25, then add it to the property tax amount on line 23.
Does the form give everyone a $1,150 credit?
No. Line 28 uses the smaller of the amount on line 27 or $1,150. That amount is then multiplied by the percentage from the Credit Multiplier Table that corresponds to your gross household income.
Where do I enter the calculated credit on Form 2?
Enter the credit on Schedule 2EC, line 30, and on Form 2, page 1, line 16.