Schedule Nr (Form 1041me) - Income Schedule For Nonresident Estates And Trusts Or Resident Estates And Trusts With Nonresident Or "Safe Harbor" Resident Beneficiaries - 2012 Page 2
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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.A. § 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
6. Maine State Lottery or Tri-State Lottery winnings from tickets
all taxable benefi ts such as annual and sick leave except
purchased within Maine on or after July 13, 1993, including
for certain salaries and wages earned by the spouse of a
payments received from third parties for the transfer of rights to
nonresident military servicemember;
future proceeds related to Maine State Lottery or Tri-state Lotto
2. Distributive share of income (loss) from partnerships and S
tickets purchased in Maine plus all other income from gambling
Corporations operating in Maine;
activity conducted in Maine on or after June 29, 2005.
3. Shares of estate and trust income derived from Maine
Except for #5 above, income from intangible sources, such as
sources;
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
5. Maine-source gain (or loss) from sale of a partnership interest.
on in Maine.
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
if the estate or trust were a nonresident estate or trust) in order to
Maine by tangible property everywhere. Tangible property
complete Column 6 of Schedule 2. Enter on Schedule 2, line g,
includes real estate, inventory and equipment. If you don’t
Column 6 the amount from Schedule NR, line 4, Column B. Attach
know these amounts, contact the partnership. If more than
a copy of the pro forma Schedule NR to the Maine income tax return
50% of the partnership’s assets consist of intangibles, the gain
for the estate or trust.
(or loss) is allocated to Maine based on the sales factor of the
partnership. Divide the sales in Maine for the last full tax year
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