Form 1040me - Maine Individual Income Tax Booklet

SCHEDULE NR

SCHEDULE for CALCULATING the NONRESIDENT CREDIT

FORM 1040ME

PART-YEAR RESIDENTS, NONRESIDENTS and

2012

“SAFE HARBOR” RESIDENTS ONLY

*1202106*

This schedule must be enclosed with your completed Form 1040ME.

If part-year resident, enter dates you were a Maine Resident

Attachment Sequence No.

from _________________ to _________________ .

Name(s) as shown on Form 1040ME

Your Social Security Number

WHO MUST FILE SCHEDULE NR?

Part-year resident, nonresident and “Safe Harbor” resident individuals who are required to ﬁ le a

Maine return, but have income not taxable by Maine and use the same ﬁ ling status on the Maine return as used on the federal return.

See reverse side for instructions.

DO NOT FILE SCHEDULE NR IF:

All your income is taxable by Maine or if your federal ﬁ ling status is “Married ﬁ ling joint” and you elect

to ﬁ le “Single” on the Maine return (use Schedule NRH available at

or by calling 624-7894). You do not

have to complete Schedule NR if you qualify for the low-income tax credit (see instructions for Form 1040ME, line 22).

YOU MUST ENCLOSE A COMPLETE COPY OF YOUR FEDERAL TAX RETURN, including all schedules and worksheets.

Enclose

copies of W-2 forms from other states or temporary duty (TDY) papers to support your entry in Box C.

IMPORTANT: If required, complete Worksheets A and B on pages 17 and 18 before completing Schedule NR.

1 INCOME — (Complete and attach Worksheets A and B on pages

Box A

Box B

Box C

17 and 18):

FEDERAL

MAINE

NON-MAINE

Box A - From Worksheet B, line 15, column A

Box B - From Worksheet B, line 15, column B plus column E

Box C - From Worksheet B, line 15, column D minus column E .....

2 RATIO OF INCOME:

Divide line 1, Box C by line 1, Box A (If less than 0, enter 0.0000.

If greater than 100, enter 1.0000) ................................................................................................................. ___ . ___ ___ ___ ___

COMPLETE THIS SECTION ONLY IF YOU HAVE FEDERAL INCOME ADJUSTMENTS

3 FEDERAL INCOME ADJUSTMENTS — NON-MAINE-SOURCE ONLY:

Multiply amount on federal

Form 1040, line 36, or Form 1040A, line 20 by the percentage listed on line 2. Enter result here ..............

___________________

4 FEDERAL ADJUSTED GROSS INCOME — NON-MAINE-SOURCE ONLY:

Subtract line 3 from

Line 1, Box C.................................................................................................................................................

___________________

COMPLETE THIS SECTION ONLY IF YOU HAVE INCOME MODIFICATIONS (Form 1040ME, line 15)

5 INCOME MODIFICATIONS — NON-MAINE-SOURCE ONLY:

a Additions — Specify ___________________________ ................................. __________________

b Subtractions — Specify ________________________ ................................. __________________

c Total Modiﬁ cations: line 5a minus line 5b (may be a negative amount)...................................................

___________________

6 NON-MAINE ADJUSTED GROSS INCOME:

Add or, if negative, subtract line 5c to or from line 4 ............

___________________

7 RATIO OF MAINE ADJUSTED GROSS INCOME:

Divide amount on line 6 by amount

from Form 1040ME, line 16. (If less than 0, enter 0.0000. If greater than 100, enter 1.0000.) ..................... ___ . ___ ___ ___ ___

8 TAX SUBTOTAL:

Enter from Form 1040ME, line 20 minus line 22 minus Maine Schedule A,

lines 4 and 6 ................................................................................................................................................

___________________

9 NONRESIDENT CREDIT:

Multiply amount on line 8 by line 7.

Enter result here and on Form 1040ME, line 25 ...........................................................................................

___________________