Schedule Nr (Form 1040me) - Schedule For Calculating The Nonresident Credit Part-Year Residents, Nonresidents And "Safe Harbor" Residents Only - 2015 Page 2
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1
2PART-YEAR RESIDENT, NONRESIDENT AND “SAFE HARBOR” RESIDENT INSTRUCTIONS
Enclose Schedule NR and Worksheets A and B (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 Box C.
Nonresident individuals, including individuals who were nonresidents for only part of the year and “Safe Harbor” resident individuals, who
have Maine-source income may owe a Maine income tax. See page 2 for residency information. MILITARY SERVICEMEMBER SPOUSE:
The income of a military spouse for the performance of services in Maine will not be treated as Maine-source income subject to Maine
income taxation if the military spouse is not a resident or domiciliary of Maine, the military spouse is located in Maine solely to be with the
servicemember, the servicemember is located in Maine in compliance with military orders, and the servicemember and the spouse have
the same state of residency or domicile.
The Maine tax is determined by fi rst calculating a tax amount as if the part-year resident, nonresident or “Safe Harbor” resident were a
Maine resident for the entire year and then reducing that amount by a “nonresident credit.” The Maine tax is calculated on the basis of the
nonresident’s or “Safe Harbor” resident’s entire federal adjusted gross income and the Maine income modifi cations, itemized or standard
deduction, personal exemption amount and credits. The nonresident credit is based on the amount of non-Maine source income. The
nonresident credit is calculated on Schedule NR or Schedule NRH and entered on Form 1040ME, line 23. NOTE: Nonresident minimum
taxability thresholds: A nonresident individual working in Maine as an employee is not required to pay a Maine tax or fi le a Maine return
on income from personal services unless that individual works in Maine for more than 12 days and earns or derives income from all Maine
sources totaling more than $3,000. Up to 24 days performing certain personal services, such as training and site inspections, are not
counted against the 12-day threshold. Also, generally, a nonresident individual present in Maine for business for no more than 12 days
and earning no more than $3,000 from business activity in Maine is not required to pay a Maine tax or fi le a Maine income tax return on
that income. Compensation or income directly related to a declared state disaster or emergency is exempt from Maine tax if the taxpayer‘s
only presence in Maine is for the sole purpose of providing disaster
relief.
For more information, see Maine Revenue Services Rule 806
and 36 M.R.S. §§ 5142(8-B) and 5220(2) available on the MRS website at
(select Laws and Rules).
INCOME SUBJECT TO MAINE INCOME TAX:
A part-year resident is subject to Maine income tax on all income received while a resident of Maine, plus any income derived from Maine
sources during the period of nonresidence. A nonresident or “Safe Harbor” resident is subject to Maine income tax on taxable income
derived from sources within Maine. For a description of Maine source income, see Maine Revenue Services Rule 806 available at
www.
maine.gov/revenue
(select Laws and Rules) or the Instructional Pamphlets for Schedule NR or NRH at
(select forms).
SHOULD I FILE SCHEDULE NR OR SCHEDULE NRH?
You must fi le Schedule NR if you are a part-year resident, a nonresident or a “Safe Harbor” resident individual required to fi le a Maine return,
have income not taxable to Maine, and are using the same fi ling status used on your federal return.
Instead of fi ling Schedule NR, you may elect to fi le single on the Maine return using Schedule NRH if your fi ling status on your federal
return is married fi ling jointly and your residency status is different from that of your spouse or both you and your spouse are nonresidents
of Maine or “Safe Harbor” residents, but only one of you has Maine-source income. The nonresident or “Safe Harbor” resident spouse
with no Maine-source income does not have to fi le a Maine return. Do not use Schedule NRH if your fi ling status on your federal return is
single, head-of-household, or married separate.
STEP 1 — Complete Worksheets A and B before completing Schedule NR.
STEP 2 — Complete Form 1040ME, lines 1 through 22.
Find the amount of Maine income tax as if you were a full-year Maine resident. To do this, complete Form 1040ME, lines 1
through 22. Use your total federal adjusted gross income on line 14.
STEP 3 — Complete Schedule NR to compute your Nonresident Credit.
Line 1. Enter your income from Worksheet B on line 1. List your total federal income in Box A. In Box B, list only your Maine-
source income. List your non-Maine-source income in Box C.
Line 2. RATIO OF INCOME. Divide your total non-Maine-source income on line 1, Box C, by your total federal income on line 1,
Box A. Except, if non-Maine-source income (line 1, Box C) is negative, enter 0.0000 or if line 1, Box C is positive and Maine-source
income (line 1, Box B) is negative, enter 1.0000.
Line 3. FEDERAL INCOME ADJUSTMENTS — NON-MAINE-SOURCE ONLY. Complete this section only if you have federal
income adjustments from non-Maine sources on federal Form 1040, line 36, or federal Form 1040A, line 20. Enter the total federal
income adjustments from non-Maine sources; otherwise, multiply your total federal income adjustments by the percentage listed
on line 2 of Schedule NR.
Line 4. FEDERAL ADJUSTED GROSS INCOME — NON-MAINE-SOURCE ONLY. Subtract line 3 from line 1, Box C.
Line 5. MODIFICATIONS — NON-MAINE-SOURCE ONLY. Use this section only if you have income modifi cations entered on
Form 1040ME, line 15. Enter your modifi cations to income from non-Maine sources. For details on these modifi cations, see the
instructions for Schedule 1 on pages 3 and 4. Do not include taxable refunds of state and local taxes. Prorate the pension deduction
(Form 1040ME, Schedule 1, line 2d) and the subtraction for premiums for Long-Term Care Insurance (Form 1040ME, Schedule 1,
line 2f) based on the percentage of qualifi ed pension income received or premiums paid as a nonresident or a “Safe Harbor” resident.
Line 6. NON-MAINE ADJUSTED GROSS INCOME. Add or subtract your total modifi cations, line 5c, to or from line 4.
Line 7. RATIO OF MAINE ADJUSTED GROSS INCOME. Divide the amount of your non-Maine adjusted gross income, line 6, by your
total Maine adjusted gross income from Form 1040ME, line 16. Except, if line 6 is negative, enter 0.0000 or if line 6 is greater than the
amount on Form 1040ME, line 16, enter 1.0000.
Line 8. TAX SUBTOTAL. Enter your tax subtotal. This is from Form 1040ME, line 20, minus Maine Schedule A, lines 6 and 8.
Line 9. NONRESIDENT CREDIT. Multiply the amount on line 8 by the percentage on line 7. This is your Nonresident Credit.
Enter the result here and on Form 1040ME, line 23.
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