(1) Part-year residents and nonresidents are subject to the same filing requirements as residents unless otherwise expressly exempted in statute.

(2) Part-year residents and nonresidents must include all Montana source income on Schedule IV of Form 2. Montana source income is defined in 15-30-2101, MCA.

(3) Part-year residents and nonresidents must complete Schedule IV and compute their tax liability by the tax determined as if they were a resident by the ratio of their Montana source income to income from all sources.

(4) Part-year resident and nonresident estates and trusts are subject to the same filing requirements set forth in (1) through (3) unless otherwise expressly exempted in statute.