Form 1041ME-Schd-NR Fillable Nonresident apportionment
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safe harbor resident beneficiaries of a resident estate or trust Generally Maine taxable income of a nonresident estate or trust is the Sales for purposes of computing the sales factor are defined ( Row 2) ( Row 3) ( Row 3) ( Row 4) ( Row 5) ( Row 6) ( Row 7) (A FEDERAL Row 1) (A FEDERAL Row 1) (B MAINE SOURCE Row 1) (Name as shown on Form 1041ME) (nonresident taxable income) and MRS Rule No 806 (nonresident (Note: If less than zero enter 0 0000 If greater than 100 enter 1 0000) 2 (or loss) is allocated to Maine based on the sales factor of the (see back for more information) (text) 1 DISTRIBUTABLE NET INCOME (DNI): 2 Column 6 line g) 4 2 ESTATE/TRUST PORTION OF DNI: 3 Multiply line 1 by line 2 3 4 BENEFICIARY PORTION OF DNI: 5 NON DISTRIBUTABLE NET INCOME: 50% of the partnership s assets consist of intangibles the gain 6 Add line 3 and line 5 6 7 FIDUCIARY ADJUSTMENT: 8 EXEMPTION: 9 MAINE TAXABLE INCOME: A copy of federal Form 1041 must be attached to this Schedule a copy of the pro forma Schedule NR to the Maine income tax return A nonresident estate/trust is subject to Maine income tax only on activity conducted in Maine on or after June 29 2005 all taxable benefits such as annual and sick leave except Also enter this amount on Form 1041ME line 3 9 Column 6 the amount from Schedule NR line 4 Column B Attach Column A and Column B: Form 1041ME Schedule 2 Column 3 line f Column A: Enter fiduciary portion of Form 1041ME Schedule 1 line 3 Column A: Federal Form 1041 Schedule B line 7 1 Column A: Subtract federal Form 1041 line 19 and federal Form 1041 Column B: Enter the net amount of the Maine source portion of income and Column B: Enter the net amount of the Maine source portion of income and deductions Column B: Federal Form 1041 line 20 8 Column B: Maine source portion of amount in Column A 7 complete Column 6 of Schedule 2 Enter on Schedule 2 line g Corporations operating in Maine; cost of all tangible property of the partnership located in deductions included in Column A Distributive share of income (loss) from partnerships and S estate or trust was a resident estate or trust Estate/Trust EIN ESTATES AND TRUSTS WITH NONRESIDENT OR SAFE Except for #5 above income from intangible sources such as FEDERAL MAINE SOURCE for certain salaries and wages earned by the spouse of a for that same year Multiply the result by the gain or loss on the for the estate or trust FORM 1041ME future proceeds related to Maine State Lottery or Tri state Lotto HARBOR RESIDENT BENEFICIARIES if the estate or trust were a nonresident estate or trust) in order to in Rule No 801 06; and included in Column A (NOTE: Column B may be larger than the amount includes real estate inventory and equipment If you don t income Income (loss) attributed to the ownership or disposition of real income derived from sources within Maine See 36 M R S A 5142 INCOME SCHEDULE FOR individual income tax) This includes the following: interest dividends pensions annuities gains or losses attributable is attributable to a business trade profession or occupation carried know these amounts contact the partnership If more than Line 6 plus or minus line 7 minus line 8 Maine by tangible property everywhere Tangible property Maine source distributable net income Resident beneficiaries are taxed on their entire share of the estate or trust income as though the Maine source gain (or loss) from sale of a partnership interest Maine source portion of its federal taxable income The nonresident or safe harbor resident beneficiaries are taxed on their share of the Maine State Lottery or Tri State Lottery winnings from tickets Name as shown on Form 1041ME NONRESIDENT ESTATES AND TRUSTS OR RESIDENT nonresident military servicemember; NOTE: Resident estates or trusts with nonresident or Safe Harbor NOTE: To determine the gain or loss from the sale of a NR line 6 Column B of the partnership preceding the year of sale by the total sales on in Maine on Schedule 1 line 1g and subtractions included on Schedule 1 line 2h that are related to the income shown on Schedule or tangible personal property in Maine; partnership Divide the sales in Maine for the last full tax year partnership interest attributable to Maine divide the original payments received from third parties for the transfer of rights to purchased within Maine on or after July 13 1993 including resident beneficiaries must complete a pro forma Schedule NR (as Salaries and wages earned working in Maine including sale of the partnership interest reported on the federal return Schedule B line 7 from federal Form 1041 line 17 SCHEDULE NR SCHEDULE NR INSTRUCTIONS Schedule NR is used to determine the Maine taxable income of a nonresident estate or trust and the taxable income of nonresident and Shares of estate and trust income derived from Maine shown in column A) 5 sources; SPECIFIC INSTRUCTIONS for Form 1041ME Schedule NR Step 1 Complete Schedules 1 and 2 on Form 1041ME page 2 Step 2 Complete Schedule NR lines 1 6 For lines 1 and 5 Column B attach a schedule showing the calculation of Maine source Step 3 Complete Schedule NR lines 7 through 9 Include on line 7 Column B the net amount of Maine source additions included Step 4 Complete Form 1041ME page 1 Subtract line 3 from line 1 (enter the result from Column B on Schedule tickets purchased in Maine plus all other income from gambling to intangible personal property is not Maine source income unless it