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20 Exempt family education savings account deposits. 21 Exempt Montana Achieving a Better Life Experience Act ABLE account deposits. 22 Exempt farm and ranch risk management account deposits. Include Form FRM. 23 Subtraction from federal taxable social security benefits/Tier I Railroad Retirement reported on Form 2 line 20b. Complete Worksheet VIII on page 48. 25 Passive loss adjustment. 26 Capital loss adjustment. 28 Montana net operating loss carryover from Montana Form NOL see...

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