Instructions For Worksheet C - Employee Apportionment Worksheet printable pdf download

INSTRUCTIONS for WORKSHEET C - Employee Apportionment Worksheet

Use only if necessary for completing line 1 of Worksheet B.

The following nonresident individuals must apportion their

If your employer requires you to work both inside and outside

income in accordance with Rule 806:

Maine and you do not know the actual amount of income

1) Salespersons whose compensation depends upon

you earned in Maine, you must apportion your income so

sales, at least some of which take place outside of

that only the amount attributable to Maine will be taxed by

Maine;

Maine. Do not complete this worksheet if you know the actual

2) Self-employed nonresidents carrying on a trade or

amount of income earned in and outside Maine. If you have

business in Maine and elsewhere;

more than one job requiring the use of the worksheet,

3) Nonresident Professional Athletes for events held in

complete a separate worksheet for each job. Note: Part-year

Maine; or

residents may not apportion income earned while a resident

4) Nonresident Entertainers with Maine-source

of Maine. Use Worksheet C only for the period you were

entertainment income.

a nonresident of Maine.

Line 1. Wages, Salaries, Tips, Other Compensation. Enter

Lines 3a - 3f. Non-working days. Enter your non-working

only compensation that needs to be apportioned earned both

days. Your non-working days are days you were not required

inside and outside Maine. If you have more than one job

to work, such as Saturdays, Sundays, holidays, sick days,

requiring the use of the worksheet, complete a separate

vacation, and leave with or without pay. Part-year residents,

worksheet for each job. Part-year residents, enter only

enter only non-working days during the period you were a

income earned while a nonresident of Maine.

nonresident of Maine.

Line 2. Total days Employed. Enter total number of days

Line 6. Working Days Inside Maine. Enter the number of

employed during the year related to the compensation shown

days you worked in Maine. Working days do not include days

on line 1. Include Saturdays, Sundays, holidays, vacation

you were not required to work, such as holidays, sick days,

and sick days, and days worked. For example, if, for the

vacations, and paid or unpaid leave. If you spent a working

compensation shown on line 1, you worked for Company A

day partly in Maine and partly outside Maine, treat the day

from August 1 through December 31, enter “153” on line 2.

as having been spent one-half in Maine.

Part-year residents, enter only the number of days employed

Line 8. Maine-source Compensation. Multiply line 1 by line

while a nonresident of Maine.

7. Enter the result here and include on Worksheet B, line 1,

Column E.

Instructions For Worksheet C - Employee Apportionment Worksheet

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