# Mont. Code Ann. § 15-30-2112: 15-30-2112 Change from nonresident to resident or vice versa

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2112

## Section

- **Citation:** Mont. Code Ann. § 15-30-2112
- **Heading:** 15-30-2112 Change from nonresident to resident or vice versa
- **Jurisdiction:** Montana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MT Code / Title 15 / Chapter 30 / Part 21 / Section 15-30-2112

## Text

15-30-2112 . Change from nonresident to resident or vice versa. If a taxpayer changes status from that of resident to that of nonresident or from that of nonresident to that of resident during the tax year, the taxpayer shall file a return. If a resident obtains employment outside the state, income from the employment is taxable in Montana.

## Nearby sections

- [Mont. Code Ann. § 15-30-2101 15-30-2101 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2101.md)
- [Mont. Code Ann. § 15-30-2102 15-30-2102 Construction of income](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2102.md)
- [Mont. Code Ann. § 15-30-2103 15-30-2103 Rate of tax -- net long-term capital gains -- definitions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2103.md)
- [Mont. Code Ann. § 15-30-2104 15-30-2104 Tax on nonresident](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2104.md)
- [Mont. Code Ann. § 15-30-2105 15-30-2105 Tax on lump-sum distributions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2105.md)
- [Mont. Code Ann. § 15-30-2106 15-30-2106 Nonresident compensation -- exclusion](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2106.md)
- [Mont. Code Ann. § 15-30-2112 15-30-2112 Change from nonresident to resident or vice versa](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2112.md)
- [Mont. Code Ann. § 15-30-2113 15-30-2113 Determination of status -- effect of status elections](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2113.md)
- [Mont. Code Ann. § 15-30-2118 15-30-2118 Taxable liability on termination of independent liability fund](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2118.md)
- [Mont. Code Ann. § 15-30-2120 15-30-2120 Adjustments to federal taxable income to determine Montana taxable income](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2120.md)
- [Mont. Code Ann. § 15-30-2151 15-30-2151 Tax on beneficiaries or fiduciaries of estates or trusts](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2151.md)
- [Mont. Code Ann. § 15-30-2153 15-30-2153 Determination of tax of estates and trusts](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2153.md)
- [Mont. Code Ann. § 15-30-2154 15-30-2154 Estates and trusts tax remedies](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2154.md)
- [Mont. Code Ann. § 15-30-2191 15-30-2191 Terminated](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2191.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2112. Check the current official text before relying on it. Not legal advice.