Worksheet C - Employee Apportionment Worksheet

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Name(s) as shown on Form 1040ME
Your Social Security Number
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WORKSHEET C
Employee Apportionment Worksheet
(Use only if necessary for completing line 1 of Worksheet B. See instructions on back.)
Enclose with your Form 1040ME
USE THIS WORKSHEET ONLY IF YOU DO NOT KNOW THE EXACT AMOUNT OF COMPENSATION EARNED IN AND OUTSIDE
MAINE. Part-year Residents/Nonresidents/“Safe Harbor” Residents: Complete this worksheet if you have compensation derived
from Maine and non-Maine sources. An allowance will be permitted for days worked outside Maine for purposes of determining
Maine-source compensation. NOTE: Part-year residents may not apportion income earned while residents of Maine.
The following individuals cannot use Worksheet C. Instead, see MRS Rule 806 for guidance on apportioning income to
Maine.

Salespersons

Self-employed individuals

Professional athletes

Entertainers
NAME OF EMPLOYER: ____________________________________________
1.
Wages, salaries, tips, other compensation. (Enter only compensation that needs to be
apportioned. Part-year residents, enter only income earned while a nonresident of Maine) ..................1.
2.
Total days in the year employed by Employer (366 or number of days during employment
period - see instructions. Part-year residents, enter only number of days employed while
a nonresident of Maine)...........................................................................................................................2.
3.
Non-working Days: (Part-year residents, enter only number
of days employed while a nonresident of Maine).
a.
Saturdays and Sundays not worked ............................................ 3a.
b.
Holidays ....................................................................................... 3b.
c.
Sick Leave ................................................................................... 3c.
d.
Vacation ...................................................................................... 3d.
e.
Other non-working days ............................................................... 3e.
f.
Total non-working days (Add lines 3a through 3e) ........................ 3f.
4.
Total days worked during the period you were a nonresident or a “Safe Harbor” resident of Maine
(Subtract line 3f from line 2) ....................................................................................................................4.
5.
Total days during nonresident or “Safe Harbor” resident period you worked outside Maine ...................5.
6.
Total days during nonresident or “Safe Harbor” resident period you worked in Maine ...........................6.
7.
Percentage of days worked in Maine ...................................................... 7.
___ . ___ ___ ___ ___
(Line 6 ÷ line 4)
8.
Maine-Source Compensation during nonresident or “Safe Harbor” resident period
(Line 1 $ __________ x line 7 __ . __ __ __ __ ) = .......................................................................8.
(Include this amount on Worksheet B, line 1, Column E)
9.
Non-Maine-Source Compensation during nonresident or “Safe Harbor” resident period
(Line 1 minus line 8). ............................................................................................................................9.

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