gov revenue formsandresources forms CC_fill-in

This document provides instructions for claiming the Montana College Contribution Credit tax credit. Taxpayers who make charitable contributions to Montana public or private college foundations can claim a credit worth 10% of their contributions, up to $500. The credit must be claimed in the year the contribution was made and any unused amount cannot be carried over to other years. The document outlines who is eligible to claim the credit and how partnerships or S corporations can pass the credit through to owners.