Montana Recap Sheet Instructions are an official document used by the Montana Department of Revenue for filing taxes. The instructions provide individuals and businesses with a step-by-step guide to complete the Montana Recap Sheet (Form 2), which is used to report income and other taxes due. The instructions are divided into two sections: "General Information" and "Montana Recap Sheet". The General Information section explains the purpose of the Recap Sheet, who must file a Recap Sheet, when to file a Recap Sheet, and other useful information. The Montana Recap Sheet section explains how to complete the Recap Sheet, including line-by-line instructions for each field, a sample completed Recap Sheet, and information on where to send the completed Recap Sheet. The instructions are available in both English and Spanish and can be found on the Montana Department of Revenue website. There are currently two types of Recap Sheet Instructions: Individual (for individual taxpayers) and Business (for businesses).