Form 1040ME-Schd-NRH Fillable apportionment for married person electing to file single
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from to (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) *1202107* 5 is prorated on the Worksheet for Child Care Credit located in the Maine long form booklet) Enter your share on Maine Schedule a COMPLETE copy of your federal return including all schedules and worksheets A lines 8 13 and 15 18 a Maine resident do not complete column C For an overall description of Maine source and non Maine source income see Maine A to enter the results on Form 1040ME You may claim 100% of your ownership share of the business credits on Maine Schedule additions by the percentage listed on line 7 column B of Schedule NRH (NOTE: The child care credit on Maine Schedule A line Additions Specify 5a ADJUSTED MAINE INCOME TAX: Enter Form 1040ME line 20 minus amounts to enter on line 1 For line 5 prorate the pension deduction (Form 1040ME Schedule 1 line 2d) and the subtraction for and on Form 1040ME line 18 9c Attachment Sequence No 11 attributable to one spouse divide unearned income (interest dividends capital gains etc ) equally between you and your spouse available at www maine gov/revenue/forms): based on the tax rate schedule available at www maine gov/revenue for your taxable income as listed on line 19 Business and Farm Income or Loss 1c Capital Gain or Loss 1d Column A: Federal Form 1040 line 36 or 1040A line 20 Column A: From Maine Schedule 2 line 7 Column B: Divide line 1f column B by line 1f column A Column B: Divide line 6 column B by line 6 column A Column B: Multiply column A by line 2 column B Column B: Multiply line 8 column A by line 7 column B Column B: Multiply line 9a column A by line 7 column B 9a Column C: Divide line 1f column C by line 1f column B 2 Column C: Divide line 6 column C by line 6 column B 7 Column C: Multiply column B by line 2 column C 3 deduction for a single individual is $5 950 unless you claimed zero exemptions on your federal return If so the standard deduction Deductions Specify 5b DEDUCTIONS: See Instructions Dependents Column A: Multiply number of dependent Enter amount in column B on 1040ME line 14 4 Enter amount in column B on 1040ME line 16 6 Enter result here and on Form 1040ME line 17 (If less than standard use Enter result here and on Form 1040ME line 25 11 Enter your deduction amount (itemized or standard whichever is greater) on line 8 column B exemptions by $2 850 (Do not include you or your spouse) exemptions for you and your spouse Enter the result on line 9a in column A EXEMPTIONS: FEDERAL ADJUSTED GROSS INCOME: Subtract line 3 from line 1f FEDERAL INCOME ADJUSTMENTS: Filing Status: Check Single FOR MARRIED PERSON ELECTING TO FILE SINGLE Form 1040A line 20 FORM 1040ME If part year resident enter dates you were a Maine Resident If you claimed the standard deduction on your joint federal return leave line 8 column A blank Additional instructions for the If you use the standard deduction on your joint federal return use the Maine single standard deduction The Maine standard IMPORTANT: Complete Worksheets A and B available at www maine gov/revenue/forms before completing Schedule NRH INCOME MODIFICATIONS: increase the standard deduction amount by $1 450 If age 65 or over and blind increase it by $2 900 Interest and Dividends 1b is the greater of $950 or the sum of $300 plus earned income up to a maximum of $5 950 If you are age 65 or over or blind Itemized Deductions if eligible: Line 10 Adjusted Maine Income Tax Enter your adjusted Maine income tax Take this amount from Form 1040ME line 20 Line 11 Nonresident Credit Find your nonresident credit by multiplying the amount on line 10 by line 7 column C Enter the Line 20: Use the tax amount from the Single column in the tax table available at www maine gov/revenue or compute your tax line 22 minus Maine Schedule A lines 4 and 6 10 Line 3 Federal Income Adjustments Enter your share of the adjustments shown on your federal Form 1040 line 36 or federal Line 31: Use Tax Enter zero unless you are filing as a resident and have a use tax liability Line 5 Income Modifications Enter your share of the income modifications listed in column A Line 5 Income Modifications/Pension Income Deduction Complete lines 5a through 5c if you have Maine income modifications Line 8 Deductions If you itemized deductions calculate your share by multiplying the amount on line 8 column A by the Line 8 Deductions If you itemized deductions on your joint federal return complete Form 1040ME Schedule 2 to calculate Line 9 Exemptions Multiply the number of dependent exemptions claimed on your federal return by $2 850 Exclude the Line 9 Exemptions You are entitled to claim your own personal exemption plus a portion of the dependent exemptions claimed Lines 14 15 16 17 18: Enter amounts from column B of Schedule NRH Follow the instructions on Schedule NRH Lines 1a through 1f Enter only your income in column B Attribute earned income to the spouse who earned it Unless it is Lines 1a through 1f Total Income Enter income of both spouses as reported on your joint federal return Include all income listed on the federal return except taxable refunds line 10 of federal Form 1040 MAINE ADJUSTED GROSS INCOME: Line 4 plus or minus line 5c minus line 22 minus Maine Schedule A lines 4 and 6 modifications Do not include taxable refunds of state and local income tax Name(s) as shown on Form 1040ME Your Social Security Number Non Maine Source NONRESIDENT CREDIT: Multiply line 10 by line 7 column C Number of Exemptions: Enter total number of exemptions claimed on your joint federal return less the exemption for your spouse of Column A of Column B of the listed additions or individual credits (Maine Schedule A lines 4 and 6) multiply the joint amount of the individual credits or on your joint federal return Follow the instructions on Schedule NRH to complete lines 9a 9b and 9c Other Income or Loss (Except state income tax refunds) 1e percentage listed on line 7 column B If your share of the itemized deductions is less than the Maine standard deduction for single Portion premiums for Long Term Care Insurance (Form 1040ME Schedule 1 line 2f) based on the percentage of qualified pension income RATIO OF INCOME: RATIO OF MAINE ADJUSTED GROSS INCOME: received or premiums paid as a nonresident or Safe Harbor resident Do not include your spouse s income in this column Supply result here and on Form 1040ME line 25 This is your nonresident credit Revenue Services Rule 806 available at www maine gov/revenue (select Laws and Rules) Use Worksheet B to help you determine SCHEDULE SCHEDULE for CALCULATING the NONRESIDENT CREDIT SCHEDULE NRH INSTRUCTIONS SCHEDULE NRH INSTRUCTIONS See the instructions for Form 1040ME Schedule 1 and the Worksheet for Pension Income Deduction for details explaining these Share source income do not have to file a Maine return Spouses from theFederal Return standard deduction are included in step 3 below standard) 8 STEP 1 Complete Worksheets A and B available at www maine gov/revenue/forms before completing Schedule NRH STEP 2 Complete column A List Your Joint Income As Reported On Your Joint Federal Return STEP 3 Complete column B List Your Income STEP 4 Complete Form 1040ME Complete Form 1040ME lines 1 23 using the amounts listed in column B Schedule NRH STEP 5 Complete column C List in column C the Non Maine Source portion of the income listed in column B If you are fi ling as STEP 6 Compute your Nonresident Credit If you are filing as a Maine resident do not complete lines 10 and 11 STEP 7 Complete Form 1040ME Calculate your balance due or refund by completing the remaining lines on Form 1040ME Follow Tax Additions and Tax Credits Refer to Maine Form 1040ME Schedule A for tax additions and tax credits If you claim any tax credit Also nonresident or Safe Harbor resident spouses with no Maine the amount of your joint Maine itemized deductions Enter the result from Schedule 2 line 7 on this line in column A the instructions for Form 1040ME This schedule must be enclosed with your completed Form 1040ME Also attach Total Exemptions: Add lines 9a and 9b column B Enter total here Total for Both TOTAL INCOME (Complete and attach Worksheets A and B Total Income 1f Total Modifications: Line 5a minus line 5b indicate a negative amount use the Maine standard deduction for single W 2 forms from other states or temporary duty (TDY) papers to support entries in column C Wages Salaries Other Employee Compensation 1a with a minus sign Enter amount in column B on 1040ME line 15 5c You do not have to complete Schedule NRH if you qualify for the low income Yourself enter $2 850 9b