Phyl (22) is single and has been a student at Notre Dame University in South Bend, Indiana, since September 2022. He is a Montana resident and is claimed as a dependent on his mother's tax return. His only income for the tax year is $5,485 in wages and tips from the Tippecanoe Place Restaurant in South Bend, Indiana, and $125 in taxable interest income. What is Phyl’s Montana filing requirement for 2023?