Quick answers
Does Montana have a state estate tax?
State estate tax: No. The pinned estate-tax dataset (2026.v2) has no row for Montana, so it cites no state statute; the state page records no state estate or inheritance tax.
Does Montana have an inheritance tax?
Inheritance tax: No. The pinned estate-tax dataset (2026.v2) has no row for Montana, so it cites no state statute; the state page records no state estate or inheritance tax.
Can you use a transfer-on-death deed in Montana?
Transfer-on-death deed for real estate: Available — Transfer-on-death deed (Mont. Code Ann. Title 72, Ch. 6, Pt. 4 — Uniform Real Property Transfer on Death Act; enacted 2019 (S.B. 225)).
What is the Medicaid look-back period in Montana?
Look-back period: 60 months; the period begins when an institutional or HCBS applicant requests Medicaid, or on the first day of the first retroactive month when long-term-care eligibility exists (Montana DPHHS CMA 404.1, Transfer of Resources; Revised Date July 01, 2024).
Does Montana tax Social Security benefits?
Social Security benefits: pending. Primary-source classification has not yet been completed for this income type.
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Montana, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Montana estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Montana, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Montana estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- Available — Transfer-on-death deedVerified
Source: Mont. Code Ann. Title 72, Ch. 6, Pt. 4 — Uniform Real Property Transfer on Death Act · Effective: enacted 2019 (S.B. 225) · Checked July 26, 2026
- Controlling statute
- Mont. Code Ann. §§ 72-6-401 to 72-6-418Verified
Source: Mont. Code Ann. Title 72, Ch. 6, Pt. 4 — Uniform Real Property Transfer on Death Act · Effective: enacted 2019 (S.B. 225) · Checked July 26, 2026
Full detail: Montana transfer-on-death deed page
Small-estate procedure
- Current rule
- $100,000 net probate estate; personal property after 30 daysVerified
Source: Mont. Code Ann. § 72-3-1101 · Effective: current · Checked August 23, 2026
Full detail: Montana small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- Institutional long-term-care income test
- No fixed gross-income cap; the applicant is income eligible when monthly nursing-home costs equal or exceed monthly incomeVerified
- Applies to: otherwise eligible institutionalized applicant.
Source: Montana DPHHS ABD 013, Income Standards · Effective: Effective January 1, 2026 · Checked September 5, 2026
- Applicant resource limit
- $2,000Verified
- Applies to: unmarried institutionalized person or institutionalized spouse.
Source: Montana DPHHS CMA 001, Resource Standards · Effective: Effective January 1, 2026 · Checked September 5, 2026
- Community-spouse resource allowance
- $32,532 minimum to $162,660 maximumVerified
- Applies to: institutionalized applicant with a community spouse; half-of-combined-resources calculation subject to adjustment.
Source: Montana DPHHS CMA 001, Resource Standards · Effective: Effective January 1, 2026 · Checked September 5, 2026
- Community-spouse minimum monthly maintenance-needs allowance
- $2,705 per monthVerified
- Applies to: institutionalized applicant with a community spouse; allowable shelter expenses may increase the actual allowance.
Source: CMS 2026 minimum maintenance-needs standards · Effective: Minimum maintenance-needs amounts effective July 1, 2026 · Checked September 5, 2026
- Community-spouse maximum monthly maintenance-needs allowance
- $4,067 per monthVerified
- Applies to: institutionalized applicant with a community spouse.
Source: Montana DPHHS ABD 013, Income Standards · Effective: Effective January 1, 2026 · Checked September 5, 2026
- Home-equity limit
- $752,000Verified
- Applies to: applicant without a spouse or qualifying minor or disabled child in the home.
Source: Montana DPHHS CMA 402.1, Resource Treatment · Effective: Effective January 1, 2026 · Checked September 5, 2026
Full detail: Montana Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 months; the period begins when an institutional or HCBS applicant requests Medicaid, or on the first day of the first retroactive month when long-term-care eligibility existsVerified
Source: Montana DPHHS CMA 404.1, Transfer of Resources · Effective: Revised Date July 01, 2024 · Checked September 5, 2026
- Transfer-penalty divisor
- $322.72 per day and $9,816.05 per monthVerified
Source: Montana DPHHS CMA 404.2, Transfer Penalty · Effective: Effective July 1, 2025 and ongoing · Checked September 5, 2026
- How the state administers the penalty
- The transfer review applies to all transfers during the 60-month period; penalty days are calculated using Montana's daily nursing-facility cost.Verified
Source: Montana DPHHS CMA 404.1, Transfer of Resources · Also: Montana DPHHS CMA 404.2, Transfer Penalty · Effective: Revised Date July 01, 2024 · Checked September 5, 2026
Full detail: Montana Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- Expanded recovery reaches property owned at death and property passing automatically, including probate property, joint tenancy, and tenancy in common, for covered institutional services and specified benefits paid at age 55 or older.Verified
Source: Montana DPHHS CMA 304.4, Estate Recovery and Liens · Effective: Effective July 1, 2023 · Checked September 5, 2026
- Controlling authority
- Montana DPHHS Combined Medicaid Manual section CMA 304.4Verified
Source: Montana DPHHS CMA 304.4, Estate Recovery and Liens · Effective: Effective July 1, 2023 · Checked September 5, 2026
- Exemptions and deferrals
- Recovery is restricted while a surviving spouse, child under 21, or blind or disabled child survives.Verified
Source: Montana DPHHS CMA 304.4, Estate Recovery and Liens · Effective: Effective July 1, 2023 · Checked September 5, 2026
- Hardship waiver
- The agency may consider waiver or compromise under the hardship criteria stated in CMA 304.4.Verified
Source: Montana DPHHS CMA 304.4, Estate Recovery and Liens · Effective: Effective July 1, 2023 · Checked September 5, 2026
- Lien practice
- A lien may attach to real property of a permanently institutionalized person, subject to the manual's federal and state protections.Verified
Source: Montana DPHHS CMA 304.4, Estate Recovery and Liens · Effective: Effective July 1, 2023 · Checked September 5, 2026
Full detail: Montana Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- Pending
Primary-source classification has not yet been completed for this income type.
- Public pensions
- Pending
Primary-source classification has not yet been completed for this income type.
- Private pensions
- Pending
Primary-source classification has not yet been completed for this income type.
- IRA and 401(k) distributions
- Pending
Primary-source classification has not yet been completed for this income type.
- Military retirement pay
- Pending
Primary-source classification has not yet been completed for this income type.
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.