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SCHEDULE NRC INSTRUCTIONS

WHO MUST FILE THIS SCHEDULE?

Partnerships/S

Entity Name/Federal Employer ID number. Enter the

corporations that have elected to ﬁ le a composite return on

Federal Employer ID number and name of the entity. The

behalf of participating eligible persons must complete this

Federal Employer ID number and name entered in these

schedule.

boxes must match the Federal Employer ID number and

name entered on Schedule 1040C-ME.

•

An “eligible person” is a nonresident

individual for the entire taxable year who

Partner/shareholder information. Enter only one partner/

elects to participate in the composite ﬁ ling

shareholder per box. Married individuals with joint ownership

and who has no Maine-source income other

interest must be listed separately with entity income divided

than entity income.

Resident partners/

evenly.

shareholders may not participate in a

Name. For individuals, enter name as it appears on the

composite ﬁ ling. Also, an individual may

social security card. For entities, enter name as it appears

not participate in a composite ﬁ ling if he or

on the Federal Employer ID documentation provided by the

she ﬁ les married joint for federal income

IRS. Grantor trusts that do not have a Federal Employer ID

tax purposes and the individual’s spouse

number must list the trust in the name and social security

has Maine-source income unrelated to

number of the beneﬁ ciary reporting the income on their

the entity. A nonresident Electing Small

Federal income tax return.

Business Trust (ESBT) or grantor trust may

also be an eligible person if the trust has

Address. Enter the current address for each partner/

no other Maine-source income other than

shareholder.

entity income.

Distributive Share Percentage. Enter each partner’s/

A partnership/S corporation may elect to report and pay

shareholder’s distributive share in the entity. For example, if

Maine income taxes on behalf of participating eligible

distributive share is 25%, enter 25.00%.

persons on a composite (block-ﬁ ling) basis. This method

Partner/Shareholder Maine Income. Enter the dollar

relieves participating eligible persons of the obligation to ﬁ le

amount of the partner’s/shareholder’s Maine income.

Maine income tax returns based solely on the entity income

Generally, this amount is equal to the distributive share

of the partnership/S corporation. For more information or

percentage multiplied by Form 1040C-ME, line 5. The

to download the composite return, visit

partner/shareholder Maine income line must be completed

revenue.

even if the income is a negative amount. Show negative

Enter the appropriate information for each partner or

amounts with a minus sign in the box to the left of the

shareholder included in the composite return. Enter

number. If zero, enter zero. The total Maine income for all

the ownership percentage and Maine income for each

partners/shareholders should equal Schedule 1040C-ME,

partner or shareholder listed. The total Maine income

line 5.

for

all

participating

partners/shareholders

should

equal Form 1040C-ME, line 5. Additional forms are

ALL PAGES OF THIS SCHEDULE MUST BE INCLUDED

available

revenue/forms

(select

WITH SCHEDULE 1040C-ME AND FORM 1040ME. Place

Partnership/S Corporation) or by calling 207-624-7894.

the return in the following order:

(1) Schedule(s) NRC;

SPECIFIC INSTRUCTIONS

(2) Schedule 1040C-ME;

Pages. Indicate the total number of Schedule NRC pages

(3) Form 1040ME; and

being ﬁ led with Schedule 1040C-ME.

(4) Supporting documentation.

Tax Period. Enter the same tax period as shown on

Returns not placed in this order may not be processed

Schedule 1040C-ME.

correctly.

Mail to:

Maine Revenue Services, P.O. Box 1067, Augusta, ME 04332-1067.

Schedule Nrc - Income Of Nonresident Partners Or Shareholders Included In Composite Return - 2008 Page 2

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