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Form 1040ME-Wkst Fillable Worksheet for credit for taxes paid other jurisdiction
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Individuals who are considered to be residents of both Maine (excluding Safe Harbor residents) and another state for Taxpayers who claim credit for income tax paid to more than one other jurisdiction: The credit for each jurisdiction (Name of other taxing jurisdiction) (Part year residents see special instructions on page 2) (SSN) (tax payments made to other taxing jurisdictions for prior year tax liabilities cannot be considered when computing this (TAXPAYER NAME) 1 Maine adjusted gross income from Form 1040ME page 1 line 16 1 1040ME line 16 minus Schedule NR line 6 or Schedule NRH line 6 column C) 2 Income sourced to and taxed by other jurisdictions included in line 1 2 3 Percentage of income taxed by other jurisdictions (divide line 2 by line 1 if line 2 is 36 M R S A 5217 A 4 Limitation of Credit: a Multiply Form 1040ME page 1 line 20 by line 3 above 4a Allowable Credit line 4a or 4b whichever is less Enter here and on and estimated tax payments) based on the percentage of the income that was received while a Maine resident and Maine Rule 806 The income considered taxed by the other jurisdiction is income after deductions that is analogous to and that was taxed by the other jurisdiction while a Maine resident Do not include any income that was earned available at www maine gov/revenue/forms (click on Income Tax Guidance Documents) b Income taxes paid to other jurisdiction on income shown on line 2 4b CREDIT for INCOME TAX PAID to credit); and Do not enter the amount withheld on line 4b See note below Do not report income taxes withheld on this line Enclose with your Form 1040ME Enter income included on line 1 (based on income entered on Maine Worksheet B column C) that is sourced to Enter the amount of income tax actually paid to the other jurisdiction on the income shown on line 2 This is the Enter the Maine tax related to the Maine adjusted gross income shown on line 1 (Form 1040ME line 20 minus For more information see the Guidance Document for Credit for Tax Paid to Other Jurisdictions Form 1040ME line 25) multiplied by the ratio on line 3 greater than line 1 enter 1 0000) 3 If income taxes were paid to the other jurisdiction on income received while both a resident and a nonresident of income for purposes of Schedule NR or Schedule NRH For a description of Maine source income see 36 M R S A 5142 Income sourced to another state must be determined in the same way that a Maine nonresident calculates Maine source income tax purposes may qualify for a dual resident credit under 36 M R S A 5128 For more information see www instructions below For more information see the Guidance Document for Credit for Income Tax Paid to Other jurisdiction if all the following conditions are met: Jurisdictions available at www maine gov/revenue/forms (click on Income Tax Guidance Documents) Line 1 Enter the Maine adjusted gross income while a Maine resident excluding period of Safe Harbor residency (Form Line 2 Line 4a Line 4b Line 4b is the income tax assessed by the other jurisdiction minus any tax credits (except withholding and estimated tax Maine adjusted gross income (federal adjusted gross income plus or minus income modifications) maine gov/revenue/forms or call (207) 626 8475 Maine prorate the amount of the income taxes paid to that jurisdiction minus any tax credits (except withholding Maine Schedule A line 7 5 must be computed separately Use a separate worksheet for each jurisdiction Print the name of the other jurisdiction in Name of other taxing jurisdiction: Note: You may photocopy this page if you need additional worksheets OTHER JURISDICTION Part year residents may claim a credit for tax paid to another jurisdiction on income earned during the period of Maine payments) political subdivision of a foreign country that is analogous to a state of the United States; qualify for both the credit for tax paid to another jurisdiction and the nonresident credit must follow the special residency only (excluding period of Safe Harbor residency) if all the above conditions are met Part year residents who Residents (excluding Safe Harbor residents) may claim a credit against Maine income tax for income tax paid to another Rev 10/12 Special instructions for PART YEAR RESIDENTS tax liability on the income shown on line 2 minus any tax credits (except withholding and estimated tax payments) TAXPAYER NAME: SSN: the income taxed by the other jurisdiction is derived from sources in that jurisdiction the other jurisdiction is another state a political subdivision thereof the District of Columbia Canadian Province or any the space provided above line 1 Add the line 5 results together and enter the total on Maine Schedule A line 7 Enclose the tax paid to the other jurisdiction is directly related to the income received during the tax year covered by this return to OTHER JURISDICTION while a nonresident or a Safe Harbor resident of Maine with your Form 1040ME You must also attach a copy of the income tax return filed with the other jurisdiction WORKSHEET for CREDIT for INCOME TAX PAID WORKSHEET INSTRUCTIONS You must also attach a copy of the income tax return filed with the other jurisdiction