Worksheet C - Employee Apportionment Worksheet Page 2
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1
2INSTRUCTIONS for WORKSHEET C - Employee Apportionment Worksheet
Use only if necessary for completing line 1 of Worksheet B.
The following nonresident and “Safe Harbor” resident
If your employer requires you to work both inside and outside
individuals must apportion their income in accordance with
Maine and you do not know the actual amount of income
Rule 806:
you earned in Maine, you must apportion your income so
that only the amount attributable to Maine will be taxed by
1) Salespersons whose compensation depends upon
Maine. Do not complete this worksheet if you know the
sales, at least some of which take place outside of
actual amount of income earned in and outside Maine. If you
Maine;
have more than one job requiring the use of the worksheet,
2) Self-employed individuals carrying on a trade or business
complete a separate worksheet for each job. Note: Part-year
in Maine and elsewhere;
residents may not apportion income earned while a resident
3) Professional athletes for events held in Maine; or
of Maine. Use Worksheet C only for the period you were
4) Entertainers with Maine-source entertainment income.
a nonresident or “Safe Harbor” resident of Maine.
Line 1. Wages, Salaries, Tips, Other Compensation. Enter
Lines 3a - 3f. Non-working days. Enter your non-working
only compensation that needs to be apportioned earned
days. Your non-working days are days you were not required
both inside and outside Maine. If you have more than one
to work, such as Saturdays, Sundays, holidays, sick days,
job requiring the use of the worksheet, complete a separate
vacation, and leave with or without pay. Part-year residents,
worksheet for each job. Part-year residents, enter only income
enter only non-working days during the period you were a
earned while a nonresident of Maine.
nonresident of Maine.
Line 2. Total days Employed. Enter total number of days
Line 6. Working Days Inside Maine. Enter the number of
employed during the year related to the compensation shown
days you worked in Maine. Working days do not include days
on line 1. Include Saturdays, Sundays, holidays, vacation
you were not required to work, such as holidays, sick days,
and sick days, and days worked. For example, if, for the
vacations, and paid or unpaid leave. If you spent a working
compensation shown on line 1, you worked for Company A
day partly in Maine and partly outside Maine, treat the day
from August 1 through December 31, enter “153” on line 2.
as having been spent one-half in Maine.
Part-year residents, enter only the number of days employed
Line 8. Maine-source Compensation. Multiply line 1 by line
while a nonresident of Maine.
7. Enter the result here and include on Worksheet B, line 1,
Column E.
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