Schedule Nr (Form 1041me) - Income Schedule For Nonresident Estates And Trusts Or Resident Estates And Trusts With Nonresident Or "Safe Harbor" Resident Beneficiaries - 2015 Page 2
Download a blank fillable Schedule Nr (Form 1041me) - Income Schedule For Nonresident Estates And Trusts Or Resident Estates And Trusts With Nonresident Or "Safe Harbor" Resident Beneficiaries - 2015 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Schedule Nr (Form 1041me) - Income Schedule For Nonresident Estates And Trusts Or Resident Estates And Trusts With Nonresident Or "Safe Harbor" Resident Beneficiaries - 2015 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2SCHEDULE NR INSTRUCTIONS
A nonresident estate/trust is subject to Maine income tax only on
of the partnership preceding the year of sale by the total sales
income derived from sources within Maine. See 36 M.R.S. § 5142
for that same year. Multiply the result by the gain or loss on the
(nonresident taxable income) and MRS Rule No. 806 (nonresident
sale of the partnership interest reported on the federal return.
individual income tax). This includes the following:
“Sales” for purposes of computing the sales factor are defi ned
in Rule No. 801.06; and
1. Salaries and wages earned working in Maine, including
all taxable benefi ts such as annual and sick leave except
6. Maine State Lottery or Tri-State Lottery winnings from tickets
for certain salaries and wages earned by the spouse of a
purchased within Maine on or after July 13, 1993, including
nonresident military servicemember;
payments received from third parties for the transfer of rights
to future proceeds related to Maine State Lottery or Tri-state
2. Distributive share of income (loss) from partnerships and S
Lotto tickets purchased in Maine plus all other income from
Corporations operating in Maine;
gambling activity conducted in Maine on or after June 29, 2005.
3. Shares of estate and trust income derived from Maine sources;
Except for #5 above, income from intangible sources, such as
interest, dividends, pensions, annuities, gains or losses attributable
4. Income (loss) attributed to the ownership or disposition of real
to intangible personal property, is not Maine-source income unless it
or tangible personal property in Maine;
is attributable to a business, trade, profession or occupation carried
on in Maine.
5. Maine-source gain (or loss) from sale of a partnership interest.
NOTE: To determine the gain or loss from the sale of a
NOTE: Resident estates or trusts with nonresident or “Safe Harbor”
partnership interest attributable to Maine, divide the original
resident benefi ciaries must complete a pro forma Schedule NR (as
cost of all tangible property of the partnership located in Maine
if the estate or trust were a nonresident estate or trust) in order to
by tangible property everywhere. Tangible property includes
complete Column 6 of Schedule 2. Enter on Schedule 2, line g,
real estate, inventory and equipment. If you don’t know
Column 6 the amount from Schedule NR, line 4, Column B. Attach
these amounts, contact the partnership. If more than 50%
a copy of the pro forma Schedule NR to the Maine income tax return
of the partnership’s assets consist of intangibles, the gain (or
for the estate or trust.
loss) is allocated to Maine based on the sales factor of the
partnership. Divide the sales in Maine for the last full tax year
ADVERTISEMENT
0 votes
Related Articles
Related forms
Schedule Nr (form 1041me) - Income Schedule For Nonresident Estates And Trusts Or Resident Estates And Trusts With Nonresident Or "safe Harbor" Resident Beneficiaries - 2014
Financial
Schedule Nr (form 1041me) - Income Schedule For Nonresident Estates And Trusts Or Resident Estates And Trusts With Nonresident Or "safe Harbor" Resident Beneficiaries - 2012
Financial
Schedule Nr (form 1041me) - Income Schedule For Nonresident Estates And Trusts Or Resident Estates And Trusts With Nonresident Or "safe Harbor" Resident Beneficiaries - 2012
Financial
Schedule Nr (form 1041me) - Income Schedule For Nonresident Estates And Trusts Or Resident Estates And Trusts With Nonresident Or "safe Harbor" Resident Beneficiaries - 2011
Financial
Related Categories
Parent category: Financial