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Maine Free Printable 2019_sch_nrh.indd for 2020 Maine Apportionment for married person electing to file single

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Apportionment for married person electing to file single
2019_sch_nrh.indd

Clear SCHEDULE NRH FORM 1040ME 2019 Attachment Sequence No. 11 Print SCHEDULE for APPORTIONMENT and for CALCULATING the NONRESIDENT CREDIT for MARRIED PERSON ELECTING TO FILE SINGLE This schedule must be enclosed with your completed Form 1040ME. Also attach a COMPLETE copy of your federal return including all schedules and worksheets. Nonresident or “Safe Harbor” resident spouses with no Maine-source income do not have to file a Maine return. Name(s) as shown on Form 1040ME Your Social Security Number - - IMPORTANT: If required, complete Worksheet A available at www.maine.gov/revenue/forms before completing Schedule NRH. If part-year resident, enter dates you were a Maine Resident from _______________ to _______________ . 1 A Total for Both Spouses from the Federal Return B Your Share of Column A C Nonresident/Part-year Resident Non-Maine Source Portion of Column B TOTAL INCOME - (If required, complete and attach Worksheet A available at www.maine.gov/revenue/forms): a. Wages, salaries, other employee compensation ....................................... 1a b. Taxable interest and dividends .................................................................. 1b c. Taxable IRA distributions ........................................................................... 1c d. Taxable amount of pensions and annuities ............................................... 1d e. Taxable amount of social security benefits ................................................ 1e f. Capital gain or loss ..................................................................................... 1f g. Business and farm income or loss ............................................................ 1g h. Rental real estate, royalties, partnerships, S corporations, trusts, etc.. .... 1h i. Other income, gains, or loss (except state income tax refunds) ................ 1i j. Total income (add lines 1a through 1i) ....................................................... 1j 2 RATIO OF INCOME: Column B: Divide line 1j, column B by line 1j, column A Column C: Divide line 1j, column C by line 1j, column B................................... 2 3 FEDERAL INCOME ADJUSTMENTS: Column A: Federal Schedule 1, line 22 Column B: Multiply column A by line 2, column B Column C: Multiply column B by line 2, column C............................................. 3 4 FEDERAL ADJUSTED GROSS INCOME: Subtract line 3 from line 1j. Enter amount in column B on Form 1040ME, line 14........................................ 4 5 INCOME MODIFICATIONS: a. Additions — Specify ____________________ ..................................... 5a b. Deductions — Specify ___________________ ..................................... 5b . __ __ __ __ . __ __ __ __ c. Total Modifications: Line 5a minus line 5b — indicate a negative amount with a minus sign. Enter amount in column B on Form 1040ME, line 15 .. 5c 6 MAINE ADJUSTED GROSS INCOME: Line 4 plus or minus line 5c. Enter amount in column B on Form 1040ME, line 16........................................ 6 7 RATIO OF MAINE ADJUSTED GROSS INCOME: Column B: Divide line 6, column B by line 6, column A Column C: Divide line 6, column C by line 6, column B .................................... 7 8 MAINE STANDARD or ITEMIZED DEDUCTIONS: See instructions. Column B: See instructions. Enter the allowable amount from column B on Form 1040ME, line 17 ....................................................................................... 8 9 EXEMPTION: See instructions ......................................................................... 9 10 MAINE INCOME TAX: Enter Form 1040ME, line 20 .................................... 10 11 NONRESIDENT CREDIT: Multiply line 10 by line 7, column C. Enter result here and on Form 1040ME, line 21 ............................................. 11 . __ __ __ __ . __ __ __ __ SCHEDULE NRH INSTRUCTIONS • Enclose Schedule NRH and Worksheet A (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 Column C. STEP 1. If required, complete Worksheet A available at www.maine.gov/revenue/forms before completing Schedule NRH. STEP 2. Complete column A. List Your Joint Income As Reported On Your Joint Federal Return. Lines 1a through 1i — Total Income. Enter income of both spouses as reported on your joint federal return (see federal Form 1040, lines 1 through 7 or Form 1040-SR, lines 1 through 7). Include all income listed on the federal return except taxable refunds. Line 5 — Income Modifications/Pension Income Deduction. Complete lines 5a through 5c if you have Maine income modifications. See the instructions for Form 1040ME, Schedule 1 and the Worksheet for Pension Income Deduction for details explaining these modifications. Do not include taxable refunds of state and local income tax. STEP 3. Complete column B. List Your Income. Lines 1a through 1i. Enter only your income in column B. Attribute earned income to the spouse who earned it. Unless it is attributable to one spouse, divide unearned income (interest, dividends, capital gains, etc.) equally between you and your spouse. Line 3 — Federal Income Adjustments. Enter your share of the adjustments shown on your federal Schedule 1, line 22. Line 5 — Income Modifications. Enter your share of the income modifications listed in column A. Line 8 — Deductions. If you itemized deductions on your joint federal return, complete Form 1040ME, Schedule 2, then complete the worksheet below to calculate your share of the itemized deductions. Schedule NRH - Itemized Deduction Worksheet a) b) c) d) Multiply Schedule 2, line 2d by Schedule NRH, column B, line 7. ......................................... Multiply Schedule 2, line 4 by Schedule NRH, column B, line 7. ........................................... Enter the smaller of line b or $29,550. ................................................................................... Add line a and line c. Enter the result here and on Schedule NRH, column B, line 8. .......... Except, if line d is less than the Maine standard deduction for single individuals, use the standard deduction for single individuals. ______________ ______________ ______________ ______________ If you use the standard deduction on your joint federal return, use the “single” standard deduction on your Maine return. The Maine standard deduction amount is equal to the federal standard deduction amount. For 2019, the standard deduction for a single individual is $12,200. If you are age 65 or over or blind, increase the standard deduction amount by $1,650. If age 65 or over and blind, increase it by $3,300. Caution: Your standard or itemized deduction may be limited. If the amount on Schedule NRH, line 6, column B is more than $81,450, you must complete the Worksheet for Standard / Itemized Deductions (for Form 1040ME, line 17) available at www.maine. gov/revenue/forms to calculate the reduced deduction amount. Enter your deduction amount (itemized or standard, whichever is greater) on line 8, column B. Line 9 — Exemptions. You are entitled to claim a personal exemption for yourself on your Maine return. Generally, the allowable 2019 exemption amount is $4,200 except that if your income on Schedule NRH, line 6, column B is more than $271,650, you must complete the Worksheet for Phaseout of Personal Exemption Deduction Amount (for Form 1040ME, line 18) available at www.maine. gov/revenue/forms to calculate the amount to enter on line 9. If Schedule NRH, line 6, column B is not more than $271,650 enter $4,200. Tax Credits. See Form 1040ME, Schedule A for tax credits. Personal credits on Form 1040ME, Schedule A, lines 1, 2, 3, 4, 8, 9, 10, 11, 12, and 14 are limited to the Maine residency period or prorated based on the ratio of Maine-source income to total income using the applicable worksheets available at www.maine.gov/revenue/forms. You may claim 100% of your ownership share of the business credits on Maine Schedule A, lines 5, 6, 13 and 15 through 20. STEP 4. Complete Form 1040ME. Complete Form 1040ME lines 1-20a, 30 and 30a using the amounts listed in column B, Schedule NRH. Filing Status: Check Single. Number of Exemptions: Enter one “1” exemption for yourself. Lines 14, 15, 16, 17, 18: Enter amounts from column B of Schedule NRH. Follow the instructions on Schedule NRH. Line 20: Use the tax amount from the “Single” column in the tax table available at www.maine.gov/revenue or compute your tax based on the tax rate schedule available at www.maine.gov/revenue for your taxable income as listed on line 19. Line 30: Use Tax. Enter zero unless you are filing as a resident and have a use tax liability. STEP 5. Complete column C. List in column C the Non-Maine-Source portion of the income listed in column B. If you are filing as a Maine resident, do not complete column C. For an overall description of Maine-source and non-Maine-source income, see Maine Revenue Services Rule 806 available at www.maine.gov/revenue (select Laws and Rules). For line 5, prorate the pension deduction (Form 1040ME, Schedule 1, line 2d) based on the percentage of qualified pension income received as a nonresident or “Safe Harbor” resident. Do not include your spouse’s income in this column. Supply W-2 forms from other states or temporary duty (TDY) papers to support entries in column C. STEP 6. Compute your Nonresident Credit. If you are filing as a Maine resident, do not complete lines 10 and 11. Line 10. Maine Income Tax. Enter the Maine income tax from Form 1040ME, line 20. Line 11. Nonresident Credit. Find your nonresident credit by multiplying the amount on line 10 by line 7, column C. Enter the result here and on Form 1040ME, line 21. This is your nonresident credit. STEP 7. Complete Form 1040ME. Calculate your balance due or refund by completing the remaining lines on Form 1040ME. Follow the instructions for Form 1040ME.
Extracted from PDF file 2019-maine-schedule-nrh.pdf, last modified October 2019

More about the Maine Schedule NRH Individual Income Tax TY 2019

We last updated the Apportionment for married person electing to file single in March 2020, so this is the latest version of Schedule NRH, fully updated for tax year 2019. You can download or print current or past-year PDFs of Schedule NRH directly from TaxFormFinder. You can print other Maine tax forms here.

Other Maine Individual Income Tax Forms:

TaxFormFinder has an additional 61 Maine income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Income Tax Instructions Form 1040-ME Instructions
Form 1040ME 1040ME Income Tax Return
Schedule PTFC Schedule PTFC property tax fairness credit
Schedule 1 Income Modifications / Pension Income Deduction Worksheet
Schedule A Adjustments to tax

Download all ME tax forms View all 62 Maine Income Tax Forms


Form Sources:

Maine usually releases forms for the current tax year between January and April. We last updated Maine Schedule NRH from the Revenue Services in March 2020.

Show Sources >

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 NRH

We have a total of six past-year versions of Schedule NRH in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Schedule NRH

2019_sch_nrh.indd

2018 Schedule NRH

2018_sch nrh.indd

2017 Schedule NRH

2017_sch nrh.indd

2016 Schedule NRH

2016_sch nrh.indd

Apportionment for married person electing to file single 2015 Schedule NRH

15_1040 sched nrh.indd

Apportionment for married person electing to file single 2014 Schedule NRH

14_1040 sched nrh.indd


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