Maine Apportionment for nonresidents and part-year residents
Extracted from PDF file 2019-maine-schedule-nr.pdf, last modified October 2019
Apportionment for nonresidents and part-year residentsPrint Clear SCHEDULE NR FORM 1040ME 2019 Attachment Sequence No. 10 SCHEDULE for CALCULATING the NONRESIDENT CREDIT PART-YEAR RESIDENTS, NONRESIDENTS and “SAFE HARBOR” RESIDENTS ONLY This schedule must be enclosed with your completed Form 1040ME. If part-year resident, enter dates you were a Maine Resident from _________________ to _________________ . Name(s) as shown on Form 1040ME Your Social Security Number - - WHO MUST FILE SCHEDULE NR? Part-year resident, nonresident and “Safe Harbor” resident individuals who are required to ﬁle a Maine return, but have income not taxable by Maine and use the same ﬁling status on the Maine return as used on the federal return. See reverse side for instructions. DO NOT FILE SCHEDULE NR IF: All your income is taxable by Maine or if your federal ﬁling status is “Married ﬁling jointly” and you elect to ﬁle “Single” on the Maine return (use Schedule NRH available at www.maine.gov/revenue/forms or by calling 624-7894). YOU MUST ENCLOSE A COMPLETE COPY OF YOUR FEDERAL TAX RETURN, including all schedules and worksheets. Enclose copies of W-2 forms from other states or temporary duty (TDY) papers to support your entry in Box C. IMPORTANT: If required, complete Worksheets A and B available at www.maine.gov/revenue/forms before completing Schedule NR. 1 INCOME — (If required, complete and attach Worksheets A and B available at www.maine.gov/revenue/forms): Box A - From Worksheet B, line 15, column A Box B - From Worksheet B, line 15, column B plus column E Box C - From Worksheet B, line 15, column D minus column E ..... $ Box A FEDERAL Box C NON-MAINE Box B MAINE $ $ 2 RATIO OF INCOME: Divide line 1, Box C by line 1, Box A and enter the result here. Except, if non-Maine source income (line 1, Box C) is negative, enter 0.0000 or if line 1, Box C is positive and Maine source income (line 1, Box B) is negative, enter 1.0000 ................................................................___ . ___ ___ ___ ___ COMPLETE THIS SECTION ONLY IF YOU HAVE FEDERAL INCOME ADJUSTMENTS 3 FEDERAL INCOME ADJUSTMENTS — NON-MAINE-SOURCE ONLY: Multiply amount on federal Schedule 1, line 22 by the percentage listed on line 2. Enter result here .................................................... ___________________ 4 FEDERAL ADJUSTED GROSS INCOME — NON-MAINE-SOURCE ONLY: Subtract line 3 from Line 1, Box C................................................................................................................................................. ___________________ COMPLETE THIS SECTION ONLY IF YOU HAVE INCOME MODIFICATIONS (Form 1040ME, line 15) 5 INCOME MODIFICATIONS — NON-MAINE-SOURCE ONLY. Enter only amounts attributable to your non-resident period. See instructions. a Additions — Specify ___________________________ ................................. __________________ b Subtractions — Specify ________________________ ................................. __________________ c Total Modiﬁcations: line 5a minus line 5b (may be a negative amount)................................................... ___________________ 6 NON-MAINE ADJUSTED GROSS INCOME: Add or, if negative, subtract line 5c to or from line 4 ............ ___________________ 7 RATIO OF MAINE ADJUSTED GROSS INCOME: Divide line 6 by the amount from Form 1040ME, line 16 and enter result here. Except, if line 6 is negative, enter 0.0000 or if line 6 is greater than the amount on Form 1040ME, line 16, enter 1.0000.............................................................................................. ___ . ___ ___ ___ ___ 8 MAINE INCOME TAX: Enter from Form 1040ME, line 20 ....................................................................... ___________________ 9 NONRESIDENT CREDIT: Multiply amount on line 8 by line 7. Enter result here and on Form 1040ME, line 21 ........................................................................................... ___________________ PART-YEAR RESIDENT, NONRESIDENT AND “SAFE HARBOR” RESIDENT INSTRUCTIONS Enclose Schedule NR and Worksheets A and B (and Worksheet C, if used) with your Maine return, Form 1040ME. Include a COMPLETE copy of your federal tax return, including all schedules and worksheets. Enclose W-2 forms from other states and temporary duty (TDY) papers to support your entry in Box C. Nonresident individuals, including individuals who were nonresidents for only part of the year and “Safe Harbor” resident individuals, who have Maine-source income may owe a Maine income tax. See page 3 of the individual income tax booklet for residency information. MILITARY SERVICE MEMBER SPOUSE: The income of a military spouse for the performance of services in Maine will not be treated as Maine-source income subject to Maine income taxation if the military spouse is not a resident or domiciliary of Maine (or elects to retain residency in another state under the federal Military Spouse Residency Relief Act), the military spouse is located in Maine solely to be with the service member, the service member is located in Maine in compliance with military orders, and the service member and the spouse have the same state of residency or domicile. The Maine tax is determined by ﬁrst calculating a tax amount as if the part-year resident, nonresident or “Safe Harbor” resident were a Maine resident for the entire year and then reducing that amount by a “nonresident credit.” The Maine tax is calculated on the basis of the nonresident’s or “Safe Harbor” resident’s entire federal adjusted gross income and the Maine income modiﬁcations, itemized or standard deduction, personal exemption amount and credits. The nonresident credit is based on the amount of non-Maine source income. The nonresident credit is calculated on Schedule NR or Schedule NRH and entered on Form 1040ME, line 21. NOTE: Nonresident minimum taxability thresholds: A nonresident individual working in Maine as an employee is not required to pay a Maine tax or ﬁle a Maine return on income from personal services unless that individual works in Maine for more than 12 days and earns or derives income from all Maine sources totaling more than $3,000. Up to 24 days performing certain personal services, such as training and site inspections, are not counted against the 12-day threshold. Also, generally, a nonresident individual present in Maine for business for no more than 12 days and earning no more than $3,000 from business activity in Maine is not required to pay a Maine tax or ﬁle a Maine income tax return on that income. Compensation or income directly related to a declared state disaster or emergency is exempt from Maine tax if the taxpayer’s only presence in Maine is for the sole purpose of providing disaster relief. For more information, see Maine Revenue Services Rule 806 and 36 M.R.S. §§ 5142(8-B) and 5220(2) available on the MRS website at www.maine.gov/revenue (select Laws and Rules). INCOME SUBJECT TO MAINE INCOME TAX: A part-year resident is subject to Maine income tax on all income received while a resident of Maine, plus any income derived from Maine sources during the period of nonresidence. A nonresident or “Safe Harbor” resident is subject to Maine income tax on taxable income derived from sources within Maine. For a description of Maine source income, see Maine Revenue Services Rule 806 available at www. maine.gov/revenue (select Laws and Rules) or the Instructional Pamphlets for Schedule NR or NRH at www.maine.gov/revenue (select forms). SHOULD I FILE SCHEDULE NR OR SCHEDULE NRH? You must ﬁle Schedule NR if you are a part-year resident, a nonresident or a “Safe Harbor” resident individual required to ﬁle a Maine return, have income not taxable to Maine, and are using the same ﬁling status used on your federal return. Instead of ﬁling Schedule NR, you may elect to ﬁle single on the Maine return using Schedule NRH if your ﬁling status on your federal return is married ﬁling jointly and your residency status is diﬀerent from that of your spouse or both you and your spouse are nonresidents of Maine or “Safe Harbor” residents, but only one of you has Maine-source income. The nonresident or “Safe Harbor” resident spouse with no Maine-source income does not have to ﬁle a Maine return. Do not use Schedule NRH if your ﬁling status on your federal return is single, head-of-household, or married ﬁling separately. STEP 1 — If required, complete Worksheets A and B available at www.maine.gov/revenue/forms before completing Schedule NR. STEP 2 — Complete Form 1040ME, lines 1 through 20a. Find the amount of Maine income tax as if you were a full-year Maine resident. To do this, complete Form 1040ME, lines 1 through 20a. Use your total federal adjusted gross income on line 14. STEP 3 — Complete Schedule NR to compute your Nonresident Credit. Line 1. Enter your income from Worksheet B on line 1. List your total federal income in Box A. In Box B, list only your Mainesource income. List your non-Maine-source income in Box C. Line 2. RATIO OF INCOME. Divide your total non-Maine-source income on line 1, Box C, by your total federal income on line 1, Box A. Except, if non-Maine-source income (line 1, Box C) is negative, enter 0.0000 or if line 1, Box C is positive and Maine-source income (line 1, Box B) is negative, enter 1.0000. Line 3. FEDERAL INCOME ADJUSTMENTS — NON-MAINE-SOURCE ONLY. Complete this section only if you have federal income adjustments from non-Maine sources on federal Schedule 1, line 22. Enter the total federal income adjustments from non-Maine sources; otherwise, multiply your total federal income adjustments by the percentage listed on line 2 of Schedule NR. Line 4. FEDERAL ADJUSTED GROSS INCOME — NON-MAINE-SOURCE ONLY. Subtract line 3 from line 1, Box C. Line 5. MODIFICATIONS — NON-MAINE-SOURCE ONLY. Use this section only if you have income modiﬁcations entered on Form 1040ME, line 15. Enter your modiﬁcations to income from non-Maine sources received while you were a nonresident of Maine. For details on these modiﬁcations, see the instructions for Schedule 1 on pages 5 and 6 of the individual income tax booklet. Do not include taxable refunds of state and local taxes. Prorate the pension deduction (Form 1040ME, Schedule 1, line 2d) based on the percentage of qualiﬁed pension income received as a nonresident or a “Safe Harbor” resident. Line 6. NON-MAINE ADJUSTED GROSS INCOME. Add or subtract your total modiﬁcations, line 5c, to or from line 4. Line 7. RATIO OF MAINE ADJUSTED GROSS INCOME. Divide the amount of your non-Maine adjusted gross income, line 6, by your total Maine adjusted gross income from Form 1040ME, line 16. Except, if line 6 is negative, enter 0.0000 or if line 6 is greater than the amount on Form 1040ME, line 16, enter 1.0000. Line 8. MAINE INCOME TAX. Enter the Maine income tax from Form 1040ME, line 20. Line 9. NONRESIDENT CREDIT. Multiply the amount on line 8 by the percentage on line 7. This is your Nonresident Credit. Enter the result here and on Form 1040ME, line 21.
More about the Maine Schedule NR Individual Income Tax Nonresident TY 2019
We last updated the Apportionment for nonresidents and part-year residents in March 2020, so this is the latest version of Schedule NR, fully updated for tax year 2019. You can download or print current or past-year PDFs of Schedule NR directly from TaxFormFinder. You can print other Maine tax forms here.
Related Maine Individual Income Tax Forms:
|Form Code||Form Name|
|Schedule NRH||Apportionment for married person electing to file single|
Maine usually releases forms for the current tax year between January and April. We last updated Maine Schedule NR from the Revenue Services in March 2020.
Schedule NR is a Maine Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Maine Schedule NR
We have a total of six past-year versions of Schedule NR in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
15_1040 sched nr.indd
14_1040 sched nr.indd
While we do our best to keep our list of Maine Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.