Montana
Every equity-comp topic that hits differently in Montana. Written for tech employees earning RSUs, ISOs, NSOs, ESPPs, or pre-IPO stock.
Partial capital-gains credit.
Topics for Montana
- rsu taxRSU taxes: withholding, supplemental wages, and state nexus
How Montana's 5.9% top marginal rate interacts with supplemental-wage withholding on RSU vesting, and what to do when your RSUs vest after a move.
Open - iso amtISO exercises and AMT
Montana does not run a separate state AMT. Federal AMT still applies on your ISO bargain element; we walk through the interaction.
Open - capital gainsCapital gains tax: long-term vs short-term, RSU sale edge cases
Montana offers preferential treatment of long-term capital gains. We show how that interacts with RSU cost basis and ISO qualifying dispositions.
Open - qsbsQSBS: federal Section 1202 and state conformity
Whether Montana honors the federal QSBS gain exclusion on Section 1202 stock — and what it means for founders and early employees selling after five years.
Open - moving with-equityMoving to or from Montana with unvested equity: trailing nexus rules
How Montana sources RSU, ISO, and NSO income when vesting straddles your move. Covers workday-allocation, grant-to-vest rules, and what to tell your payroll team.
Open - rsu vestingRSU vesting schedules: cadence, withholding, and annual tax cycle
A quarter-by-quarter guide to managing RSU vests as a Montana resident: 5.9% state marginal rate, workday sourcing after moves, and the three withholding events every year.
Open - espp stateESPP taxation: ordinary income, qualifying dispositions, and payroll
How Montana taxes the ESPP discount (ordinary income at purchase) plus capital gains on the sale side, layered with the federal qualifying-disposition rules.
Open - nso stateNSO exercises and state tax
NSO spread is ordinary wage income at exercise; Montana takes 5.9% of that at the top bracket, plus its share of any later capital gain on sale.
Open - 401k state-tax401(k) and retirement accounts: state deduction and Roth considerations
Traditional 401(k) contributions reduce Montana taxable income today at 5.9% marginal. Roth 401(k) reverses the math. For equity earners, the state-tax dimension often flips the right answer.
Open - moving outLeaving Montana: how to cleanly break residency before a liquidity event
Montana residency audits are real, especially in the year of a large equity sale. Domicile factors, workday sourcing for trailing grants, and the minimum-stay counter-claim from your destination state.
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