The Montana Department of Revenue will conclude the distribution of an income tax rebate of up to $2,500 to eligible taxpayers in two days.

The rebates being sent out by the state are based on the 2021 tax returns of individual filers and couples and have been going out since July. The state is scheduled to complete the distribution of the payment by Dec. 31.

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To qualify for the rebate, a Montana taxpayer must have been a resident of the state for the entire 2021 tax year, filed tax returns for 2020 and 2021 on time, not been claimed as a dependent on someone else's tax forms, and had a figure greater than zero on line 20 of his or her Montana 2021 income tax form.

The rebate offers a maximum value of $2,500 for married joint filers and up to $1,250 for individual filers. The exact amount an eligible Montana resident will receive from the one-time rebate is equal to the maximum amount based on his or her filing status or the amount on line 20 of his or her Montana 2021 income tax form, whichever is less.

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"Montanans overpaid their taxes, and we're giving it back," Gov. Greg Gianforte (R-MT) said in a statement about the rebate earlier this year. "I look forward to getting this money back into Montanans' pockets, where it belongs."

Taxpayers eligible for the rebate will receive the payment automatically and do not need to file any additional paperwork to get the check, according to the state.