Form 1040me - Maine Individual Income Tax Booklet

GENERAL INSTRUCTIONS

Print or type your name(s) and mailing address in the spaces provided.

Social security number(s): You must enter your social security

Who must ﬁ le? A Maine income tax return must be ﬁ led by April 16,

number(s) in the spaces provided.

2013 if you are a resident of Maine who is required to ﬁ le a federal

income tax return or if you are not required to ﬁ le a federal return, but do

Line 1. FOR MAINE RESIDENTS ONLY. The Maine Clean Election

have income subject to Maine income tax resulting in a Maine income

Fund ﬁ nances the election campaign of certiﬁ ed Maine Clean Election

tax liability.

You do not have to ﬁ le a Maine income tax return if you

Act candidates. Checking this box does not increase your tax or reduce

meet all of the following requirements: 1) your Maine taxable income

your refund but reduces General Fund revenue by the same amount.

is $2,000 or less AND 2) you claim yourself as an exemption on your

Line 2. Check if at least two-thirds of your gross income for 2012 was

return.

However, you must ﬁ le a return to claim any refund due to you.

from commercial farming or ﬁ shing as deﬁ ned by the Internal Revenue

Generally, if you are a nonresident or a “Safe Harbor” resident who has

Code. Include your spouse’s income in your calculation if you are ﬁ ling

income from Maine sources resulting in a Maine income tax liability,

a joint return.

you must ﬁ le a Maine income tax return. NOTE: Nonresident minimum

taxability thresholds: A nonresident individual working in Maine as an

Lines 3-7. Use the ﬁ ling status from your federal income tax return. If

employee is not required to pay Maine tax or ﬁ le a Maine return on

you ﬁ led a married-joint federal return and one spouse is a part-year

income from personal services unless that individual works in Maine for

resident, nonresident or “Safe Harbor” resident, see the Guidance

more than 12 days and earns or derives income from all Maine sources

to Residency Status brochure at

for

totaling more than $3,000. Up to 24 days performing certain personal

more information. If you are ﬁ ling married ﬁ ling separately, be sure to

services, such as training and site inspections, are not counted against

include your spouse’s name and social security number. For pass-through

the 12-day threshold. Also, generally, a nonresident individual present

entities only: check the red box below line 7 if this is a composite ﬁ ling.

in Maine for business for no more than 12 days and earning no more

A composite return may be ﬁ led by a pass-through entity on behalf of

than $3,000 from business activity in Maine is not required to pay Maine

nonresident owners. You must complete and enclose Schedule 1040C-

tax or ﬁ le a Maine income tax return on that income. See 36 M.R.S.A.

ME and Maine Schedules K-1 with your composite return. For more

§ 5142(8-B) and Rule 806.

information on composite ﬁ ling and forms, visit

For additional answers to frequently asked questions (faqs), visit

Lines 8-11. See General Instructions above to determine your residency

status. If you check line 8a, 9, 10 or 11, enclose a copy of your

federal tax return.

What is my Residence Status?

Schedule NRH is available at

or call

To determine your residency status for 2012, read the following.

(207) 624-7894

to order.

Domicile: Domicile is the place an individual establishes as his or her

Line 14. Enter the federal adjusted gross income shown on your

permanent home and includes the place to which he or she intends to return

federal return (Form 1040EZ, line 4 or 1040A, line 21 or 1040, line 37).

after any period of absence. A number of factors associated with residency

Line 15. You must complete this line if you have income that is taxable

are relevant in the evaluation of a claimed domicile. A domicile, once

by the state but not by the federal government (additions) or income that

established, continues until a new, ﬁ xed and permanent home is acquired. To

is taxable by the federal government but not by the state (subtractions).

change domicile, a taxpayer must exhibit actions consistent with a change.

Complete Maine Schedule 1 to calculate your entry for this line.

No change of domicile results from moving to a new location if the intent is

Enter a negative amount with a minus sign in the box immediately to

to remain only for a limited time, even if it is for a relatively long duration.

the left of the number.

Part-year residents, Nonresidents and “Safe



Full-Year Resident: 1) Maine was my domicile for the entire year

Harbor” residents, see Schedule NR or NRH.

of 2012; or 2) I maintained a permanent place of abode in Maine for

Line 17. Deduction. If your ﬁ ling status is nonresident alien, you must use

the entire year and spent a total of more than 183 days in Maine.

itemized deductions. If you use the standard deduction on your federal



“Safe Harbor" Resident (treated as a nonresident):

return, you must use the Maine standard deduction on your Maine return.

General Safe Harbor - Maine was my domicile in 2012, I did not

MAINE STANDARD DEDUCTION AMOUNTS:

maintain a permanent place of abode in Maine, I maintained a

permanent place of abode outside Maine and I spent no more than

SINGLE -----------------------------------------------------------------------------$5,950

30 days of 2012 in Maine. Individuals qualifying under the safe harbor

MARRIED FILING JOINTLY OR QUALIFYING WIDOW(ER) ------ $11,900

rule will be treated as a nonresident for Maine individual income tax

HEAD OF HOUSEHOLD -------------------------------------------------------$8,700

purposes.

File Form 1040ME and Schedule NR or NRH.

MARRIED FILING SEPARATELY --------------------------------------------$5,950

Foreign Safe Harbor - I spent at least 450 days in a foreign country during

DEPENDENTS claimed on another person’s return: the standard

any 548-day period that begins or ends during the tax year. The taxpayer

deduction is the greater of $950 or earned income plus $300 (up to

must also meet other eligibility criteria. If you qualify for the Foreign Safe

the standard deduction amount shown above for your ﬁ ling status).

Harbor, you will be considered a “Safe Harbor” Resident and treated as a

Additional Maine Standard Deduction for Age and/or Blindness:

nonresident for the 548-day period even though you were domiciled in Maine.

Unmarried (single or head of household): multiply the number of



Part-Year Resident: I was domiciled in Maine for part of the year

boxes checked on lines 12a and 12b by $1,450. Add the result to the

and was not a full-year resident as deﬁ ned in (2) above.

File Form

standard deduction for your ﬁ ling status above.

1040ME and Schedule NR or NRH.



Married (whether ﬁ ling jointly or separately) or a qualiﬁ ed widow(er):

Nonresident: I was not a resident or part-year resident in 2012, but I do

multiply the number of boxes checked on lines 12a, 12b, 12c and

have Maine-source income. Follow the federal ﬁ ling requirements for

12d by $1,150. Add the result to the standard deduction for your

ﬁ ling status, number of exemptions, federal adjusted gross income,

ﬁ ling status above.

and itemized deductions.

File Form 1040ME and Schedule NR or NRH.

NOTE: If married ﬁ ling separately, the additional deduction amounts

For additional information on determining Maine residency or if you are in

the military, see the Maine Revenue Services Guidance to Residency

for your spouse apply only if you can claim an exemption for him/her.

Status and Guidance to Residency “Safe Harbors” brochures at

www.

Line 18. Multiply the number of exemptions on line 13 by $2,850 and

maine.gov/revenue/forms

or call the forms line at (207) 624-7894.

enter the result on this line.

Caution: If you ﬁ led federal Form 1040EZ

and checked one or both boxes on line 5 of that form and line F of the

PECIFIC INSTRUCTIONS — FORM 1040ME

“Worksheet for dependents who checked one or both boxes on line 5”

Note: Form 1040ME is designed to comply with optical scanning

is zero (see reverse side of federal Form 1040EZ), enter zero on line 18

requirements. The spaces outlined in red must be completed carefully

of your Maine long form. If you checked one or both boxes on federal

in black or blue ink. Letters and numbers must be entered legibly

Form 1040EZ, line 5 and line F of the worksheet is $3,800, enter $2,850

within the outline area. Letters must be in upper case only. Name,

on line 18.

address, etc., start on the left; dollar amounts start from the right.

Round down to the next lower dollar any amount less than 50 cents. Round

up to the next higher dollar any amount 50 cents or more. Due to scanning

requirements, only original forms and schedules may be submitted.

Form 1040me - Maine Individual Income Tax Booklet - 2012 Page 2

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