Form 1040me - Maine Individual Income Tax Booklet - 2015 Page 2
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24GENERAL INSTRUCTIONS
return. You must fi le an amended Maine income tax return if (1) you have
fi led an amended federal income tax return that affects your Maine income
Who must fi le? A Maine income tax return must be fi led by April
tax liability; (2) the Internal Revenue Service has made a change or
19, 2016 if you are a resident of Maine who is required to fi le a federal
correction to your federal income tax return that affects your Maine income
income tax return or if you are not required to fi le a federal return, but do
tax liability; or (3) an error has been made in the fi ling of your original Maine
have income subject to Maine income tax resulting in a Maine income tax
income tax return. If you need to amend a Maine income tax return for
liability. Even if you are required to fi le a federal income tax return,
you do
a tax year prior to 2013, please use Form 1040X-ME available at
www.
not have to fi le a Maine income tax return if you have no addition income
maine.gov/revenue/forms. For more information, see the frequently asked
modifi cations (Form 1040ME, Schedule 1, line 1i) and your income subject
questions at
to Maine income tax is less than the sum of your Maine standard deduction
amount plus your personal exemption amount plus $5,200 if fi ling single
Line A. Maine Residents Property Tax Fairness Credit - Maine
or married fi ling separately, $7,850 if head-of-household or $10,450 if
residents and part-year residents only - See Schedule PTFC. Check
married fi ling
jointly. However, you must fi le a return to claim any refund
the box on line A only if you are claiming the Property Tax Fairness Credit
due to you. Generally, if you are a nonresident or a “Safe Harbor” resident
on line 25d AND you are completing Form 1040ME in accordance with the
who has income from Maine sources resulting in a Maine income tax
instructions in Step 1 of Schedule PTFC (Property Tax Fairness Credit).
liability, you must fi le a Maine income tax return. See below for more
Otherwise, leave the box blank. See the Schedule PTFC instructions
information on residency, including “Safe Harbors”. Nonresidents - see
for Step 1. NOTE: The Schedule PTFC is available at
Schedule NR instructions for minimum taxability thresholds. Also see,
revenue/forms
or call the forms line at (207) 624-7894.
36 M.R.S. § 5142(8-B) and Rule 806.
Line 1. FOR MAINE RESIDENTS ONLY. The Maine Clean Election
For additional answers to frequently asked questions (faqs), visit
Fund fi nances the election campaign of certifi ed Maine Clean Election
revenue/faq/homepage.shtml.
Act candidates. Checking this box does not increase your tax or reduce
What is my Residence Status?
your refund but reduces General Fund revenue by the same amount.
To determine your residency status for 2015, read the following.
Line 2. Check if at least two-thirds of your gross income for 2015 was from
commercial farming or fi shing as defi ned by the Internal Revenue Code.
Domicile: Domicile is the place an individual establishes as his or her
Include your spouse’s income in your calculation if you are fi ling a joint return.
permanent home and includes the place to which he or she intends to return
after any period of absence. A number of factors associated with residency
Lines 3-7. Use the fi ling status from your federal income tax return. If
are relevant in the evaluation of a claimed domicile. A domicile, once
you fi led a married-joint federal return and one spouse is a part-year
established, continues until a new, fi xed and permanent home is acquired. To
resident, nonresident or “Safe Harbor” resident, see the Guidance
change domicile, a taxpayer must exhibit actions consistent with a change.
to Residency Status brochure at
revenue/forms
for
No change of domicile results from moving to a new location if the intent is
more information. If you are fi ling married fi ling separately, be sure to
to remain only for a limited time, even if it is for a relatively long duration.
include your spouse’s name and social security number. For pass-through
entities only: check the red box below line 7 if this is a composite fi ling.
• Full-Year Resident: 1) Maine was my domicile for the entire year of
A composite return may be fi led by a pass-through entity on behalf of
2015; or 2) I maintained a permanent place of abode in Maine for the
nonresident owners. You must complete and enclose Schedule 1040C-
entire year and spent a total of more than 183 days in Maine.
ME and supporting documentation with your composite return. For more
• • “Safe Harbor" Resident (treated as a nonresident):
information on composite fi ling and forms, visit revenue.
General Safe Harbor - Maine was my domicile in 2015, I did not
Lines 8-11. See General Instructions above to determine your residency status.
maintain a permanent place of abode in Maine, I maintained a
If you check line 8a, 9, 10 or 11, enclose a copy of your federal tax return.
permanent place of abode outside Maine and I spent no more than
30 days of 2015 in Maine. Individuals qualifying under the safe harbor
Schedule NRH is available at
revenue/forms
or call
rule will be treated as a nonresident for Maine individual income tax
(207) 624-7894
to order.
purposes.
File Form 1040ME and Schedule NR or NRH.
Line 14. Enter the federal adjusted gross income shown on your federal
Foreign Safe Harbor - I spent at least 450 days in a foreign country during
return (Form 1040EZ, line 4 or 1040A, line 21 or 1040, line 37). Note: If
any 548-day period occurring partially or fully in the tax year. The taxpayer
you are fi ling Form 1040ME in accordance with the Step 1 instructions
must also meet other eligibility criteria. If you qualify for the Foreign Safe
for Schedule PTFC and check the box on line A, enter 0 on line 14.
Harbor, you will be considered a “Safe Harbor” Resident and treated as a
Line 15. You must complete this line if you have income that is taxable
nonresident for the 548-day period even though you were domiciled in Maine.
by the state but not by the federal government (additions) or income that
• • Part-Year Resident: I was domiciled in Maine for part of the year
is taxable by the federal government but not by the state (subtractions).
and was not a full-year resident as defi ned in (2) above.
File Form
Complete Maine Schedule 1 to calculate your entry for this line.
1040ME and Schedule NR or NRH.
Enter a negative amount with a minus sign in the box immediately to
•
• Nonresident: I was not a resident or part-year resident in 2015, but I do
the left of the number.
Part-year residents, Nonresidents and “Safe
have Maine-source income. Follow the federal fi ling requirements for
Harbor” residents, see Schedule NR or NRH.
Note: If you are fi ling
fi ling status, number of exemptions, federal adjusted gross income,
Form 1040ME in accordance with the Step 1 instructions for Schedule
and itemized deductions.
File Form 1040ME and Schedule NR or NRH.
PTFC and check the box on line A, enter 0 on line 15.
For additional information on determining Maine residency or if you are in
Line 17. Deduction. If your fi ling status is nonresident alien, you must use
the military, see the Maine Revenue Services Guidance to Residency
itemized deductions. If you use the standard deduction on your federal return,
Status and Guidance to Residency “Safe Harbors” brochures at
www.
you must use the Maine standard deduction listed below on your Maine return.
maine.gov/revenue/forms
or call the forms line at (207) 624-7894.
Single or Married fi ling Separately ------------------------- $6,300
S
PECIFIC INSTRUCTIONS — FORM 1040ME
Married fi ling Jointly or Qualifying Widow(er) ---------- $12,600
Head of Household --------------------------------------------- $9,250
Note: Form 1040ME is designed to comply with optical scanning
requirements. The spaces outlined in red must be completed carefully
DEPENDENTS claimed on another person’s return: the standard
in black or blue ink. Letters and numbers must be entered legibly
deduction is the greater of $1,050 or earned income plus $350 (up to the
standard deduction amount shown above for your fi ling status).
within the outline area. Letters must be in upper case only. Name,
address, etc., start on the left; dollar amounts start from the right.
Additional Maine Standard Deduction for Age and/or Blindness:
Round down to the next lower dollar any amount less than 50 cents. Round
Unmarried (single or head of household): multiply the number of
up to the next higher dollar any amount 50 cents or more. Due to scanning
boxes checked on lines 12a and 12b by $1,550. Add the result to the
requirements, only original forms and schedules may be submitted.
standard deduction for your fi ling status above.
Married (whether fi ling jointly or separately) or a qualifi ed widow(er): multiply
Print or type your name(s) and current mailing address in the spaces
provided. Social security number(s): You must enter your social
the number of boxes checked on lines 12a, 12b, 12c and 12d by $1,250.
Add the result to the standard deduction for your fi ling status above.
security number(s) in the spaces provided.
NOTE: If married fi ling separately, the additional deduction amounts
Check the red box above your social security number if this is an amended
for your spouse apply only if you can claim an exemption for him/her.
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