Schedule A (Form 1040me) - Other Tax Credits Worksheet

CREDIT for INCOME TAX PAID to

OTHER JURISDICTION

WORKSHEET INSTRUCTIONS

Residents (excluding “Safe Harbor” residents) may claim a credit against Maine income tax for income tax paid to another

jurisdiction if all the following conditions are met:

1) the other jurisdiction is another state, a political subdivision thereof, the District of Columbia, Canadian Province or any

political subdivision of a foreign country that is analogous to a state of the United States;

2) the tax paid to the other jurisdiction is directly related to the income received during the tax year covered by this return

(tax payments made to other taxing jurisdictions for prior year tax liabilities cannot be considered when computing this

credit); and,

3) the income taxed by the other jurisdiction is derived from sources in that jurisdiction.

Part-year residents may claim a credit for tax paid to another jurisdiction on income earned during the period of Maine

residency only (excluding period of “Safe Harbor” residency) if all the above conditions are met. Part-year residents who

qualify for both the credit for tax paid to another jurisdiction and the nonresident credit must follow the special

instructions below. For more information, see the Guidance Document for Credit for Income Tax Paid to Other

Jurisdictions available at (click on Income Tax Guidance Documents).

Income sourced to another state must be determined in the same way that a Maine nonresident calculates Maine-source

income for purposes of Schedule NR or Schedule NRH. For a description of Maine-source income, see 36 M.R.S. § 5142 and

Maine Rule 806. The income considered taxed by the other jurisdiction is income, after deductions, that is analogous to Maine

adjusted gross income (federal adjusted gross income plus or minus income modiﬁ cations).

• Individuals who are considered to be residents of both Maine (excluding “Safe Harbor” residents) and another state for

income tax purposes may qualify for a dual resident credit under 36 M.R.S. § 5128. For more information, see www.

maine.gov/revenue/forms or call (207) 626-8475.

Special instructions for PART-YEAR RESIDENTS

For more information, see the Guidance Document for Credit for Tax Paid to Other Jurisdictions

available at (click on Income Tax Guidance Documents).

Line 1

Enter the Maine adjusted gross income while a Maine resident, excluding period of “Safe Harbor” residency (Form

1040ME, line 16, minus Schedule NR, line 6 or Schedule NRH, line 6, column C).

Line 2

Enter income included on line 1 (based on income entered on Maine Worksheet B, column C) that is sourced to,

and that was taxed by, the other jurisdiction while a Maine resident. Do not include any income that was earned

while a nonresident or a “Safe Harbor” resident of Maine.

Line 4a

Enter the Maine tax related to the Maine adjusted gross income shown on line 1 (Form 1040ME, line 20 minus

Form 1040ME, line 23), multiplied by the ratio on line 3.

Line 4b Enter the amount of income tax actually paid to the other jurisdiction on the income shown on line 2. This is the

tax liability on the income shown on line 2 minus any tax credits (except withholding and estimated tax payments).

If income taxes were paid to the other jurisdiction on income received while both a resident and a nonresident of

Maine, prorate the amount of the income taxes paid to that jurisdiction minus any tax credits (except withholding

and estimated tax payments) based on the percentage of the income that was received while a Maine resident.

Do not report income taxes withheld on this line.

Schedule A (Form 1040me) - Other Tax Credits Worksheet - 2014 Page 5