INCOME SCHEDULE
FOR
2012
NONRESIDENT ESTATES
TRUSTS
RESIDENT
AND
OR
SCHEDULE NR
ESTATES
TRUSTS
NONRESIDENT
“SAFE
AND
WITH
OR
FORM 1041ME
HARBOR” RESIDENT BENEFICIARIES
A copy of federal Form 1041 must be attached to this Schedule
Name as shown on Form 1041ME
Estate/Trust EIN
-
A
B
FEDERAL
MAINE-SOURCE
1.
DISTRIBUTABLE NET INCOME (DNI):
Column A: Federal Form 1041, Schedule B, line 7. ............................................ 1
Column B: Enter the net amount of the Maine-source portion of income and
deductions included in Column A.
2.
ESTATE/TRUST PORTION OF DNI:
Column A and Column B: Form 1041ME, Schedule 2, Column 3, line f.
__ . __ __ __ __
__ . __ __ __ __
(Note: If less than zero, enter 0.0000. If greater than 100, enter 1.0000) ........... 2
3.
Multiply line 1 by line 2. ...................................................................................... 3
4.
BENEFICIARY PORTION OF DNI:
Subtract line 3 from line 1 (enter the result from Column B on Schedule
2, Column 6, line g). ............................................................................................ 4
5.
NON-DISTRIBUTABLE NET INCOME:
Column A: Subtract federal Form 1041, line 19 and federal Form 1041,
Schedule B, line 7 from federal Form 1041, line 17.
Column B: Enter the net amount of the Maine-source portion of income and de-
ductions included in Column A...(NOTE: Column B may be larger than the amount
shown in column A). ............................................................................................ 5
6.
Add line 3 and line 5. ........................................................................................... 6
7.
FIDUCIARY ADJUSTMENT:
Column A: Enter fi duciary portion of Form 1041ME, Schedule 1, line 3.
Column B: Maine-source portion of amount in Column A.. ................................. 7
8.
EXEMPTION:
Column B: Federal Form 1041, line 20. ............................................................. 8
9.
MAINE TAXABLE INCOME:
Line 6 plus or minus line 7 minus line 8.
Also enter this amount on Form 1041ME, line 3. ................................................. 9
SPECIFIC INSTRUCTIONS for Form 1041ME, Schedule NR
(see back for more information)
Schedule NR is used to determine the Maine taxable income of a nonresident estate or trust and the taxable income of nonresident and
“safe harbor” resident benefi ciaries of a resident estate or trust. Generally, Maine taxable income of a nonresident estate or trust is the
Maine-source portion of its federal taxable income. The nonresident or “safe harbor” resident benefi ciaries are taxed on their share of the
Maine-source distributable net income. Resident benefi ciaries are taxed on their entire share of the estate or trust income as though the
estate or trust was a resident estate or trust.
Step 1. Complete Schedules 1 and 2 on Form 1041ME, page 2.
Step 2. Complete Schedule NR, lines 1-6. For lines 1 and 5, Column B, attach a schedule showing the calculation of Maine-source
income.
Step 3. Complete Schedule NR, lines 7 through 9. Include on line 7, Column B, the net amount of Maine-source additions included
on Schedule 1, line 1g and subtractions included on Schedule 1, line 2h that are related to the income shown on Schedule
NR, line 6, Column B.
Step 4. Complete Form 1041ME, page 1.