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Form 1040ME-Wkst-C Fillable employee apportionment
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)
Entertainers Professional athletes Salespersons Self employed individuals (Include this amount on Worksheet B line 1 Column E) (Line 1 $ x line 7 ) = 8 (Line 1 minus line 8) 9 (Line 6 line 4) (Subtract line 3f from line 2) 4 (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (Use only if necessary for completing line 1 of Worksheet B See instructions on back ) 1) Salespersons whose compensation depends upon 2) Self employed individuals carrying on a trade or business 3) Professional athletes for events held in Maine; or 4) Entertainers with Maine source entertainment income 7 Enter the result here and include on Worksheet B line 1 a nonresident of Maine) 2 a nonresident or Safe Harbor resident of Maine actual amount of income earned in and outside Maine If you and sick days and days worked For example if for the apportioned Part year residents enter only income earned while a nonresident of Maine) 1 as having been spent one half in Maine both inside and outside Maine If you have more than one Column E compensation shown on line 1 you worked for Company A complete a separate worksheet for each job Note: Part year day partly in Maine and partly outside Maine treat the day days you worked in Maine Working days do not include days days Your non working days are days you were not required earned while a nonresident of Maine employed during the year related to the compensation shown Employee Apportionment Worksheet Enclose with your Form 1040ME enter only non working days during the period you were a from August 1 through December 31 enter 153 on line 2 from Maine and non Maine sources An allowance will be permitted for days worked outside Maine for purposes of determining have more than one job requiring the use of the worksheet Holidays 3b If your employer requires you to work both inside and outside in Maine and elsewhere; individuals must apportion their income in accordance with INSTRUCTIONS for WORKSHEET C Employee Apportionment Worksheet INSTRUCTIONS for WORKSHEET C Employee Apportionment Worksheet job requiring the use of the worksheet complete a separate Line 1 Wages Salaries Tips Other Compensation Enter Line 2 Total days Employed Enter total number of days Line 6 Working Days Inside Maine Enter the number of Line 8 Maine source Compensation Multiply line 1 by line Lines 3a 3f Non working days Enter your non working Maine Maine and you do not know the actual amount of income Maine Do not complete this worksheet if you know the MAINE Part year Residents/Nonresidents/ Safe Harbor Residents: Complete this worksheet if you have compensation derived Maine Source Compensation during nonresident or Safe Harbor resident period Maine source compensation NOTE: Part year residents may not apportion income earned while residents of Maine Maine; NAME OF EMPLOYER: Name(s) as shown on Form 1040ME Non Maine Source Compensation during nonresident or Safe Harbor resident period Non working Days: (Part year residents enter only number nonresident of Maine of days employed while a nonresident of Maine) of Maine Use Worksheet C only for the period you were on line 1 Include Saturdays Sundays holidays vacation only compensation that needs to be apportioned earned Other non working days 3e Part year residents enter only the number of days employed Percentage of days worked in Maine 7 period see instructions Part year residents enter only number of days employed while residents may not apportion income earned while a resident Rule 806: sales at least some of which take place outside of Saturdays and Sundays not worked 3a Sick Leave 3c that only the amount attributable to Maine will be taxed by The following individuals cannot use Worksheet C Instead see MRS Rule 806 for guidance on apportioning income to The following nonresident and Safe Harbor resident to work such as Saturdays Sundays holidays sick days Total days during nonresident or Safe Harbor resident period you worked in Maine 6 Total days during nonresident or Safe Harbor resident period you worked outside Maine 5 Total days in the year employed by Employer (366 or number of days during employment Total days worked during the period you were a nonresident or a Safe Harbor resident of Maine Total non working days (Add lines 3a through 3e) 3f Use only if necessary for completing line 1 of Worksheet B USE THIS WORKSHEET ONLY IF YOU DO NOT KNOW THE EXACT AMOUNT OF COMPENSATION EARNED IN AND OUTSIDE Vacation 3d vacation and leave with or without pay Part year residents vacations and paid or unpaid leave If you spent a working Wages salaries tips other compensation (Enter only compensation that needs to be while a nonresident of Maine WORKSHEET C worksheet for each job Part year residents enter only income you earned in Maine you must apportion your income so you were not required to work such as holidays sick days Your Social Security Number