Search for: any all Results per page:

ME Nonresident and Part Year Resident

Tax Year 2013

 

This worksheet is used to file the taxpayer's state income tax return as a nonresident or part-year resident of Maine.

 

Who Must File
The taxpayer must file a Maine return if he or she was a nonresident and had income from Maine sources that generates a tax liability, or if he or she was a part-year resident and earned income from any source during the residency that generates a tax liability.

 

Also, the taxpayer must file a Maine return to receive any refund due.

 

See the 2013 Maine Individual Income Tax Booklet for more information and details. 

Form 1040ME Part-Year and Nonresidents
Residency Status

Select from the dropdown list whether the taxpayer is filing as a Part-Year Resident, "Safe Harbor" Resident, Nonresident or Nonresident Alien.

 

Part-Year Resident-This is a taxpayer who was domiciled in the state of Maine for part of the year, but not the whole year and does not otherwise meet the definition of a full-year resident.

 

"Safe Harbor" Resident-This is a taxpayer for whom Maine was their domicile, but they did not maintain a permanent place of abode in Maine, and maintained a permanent place outside of Maine.

 

Nonresident-This is a taxpayer who does not qualify as any of the other selections.

 

Nonresident Alien-This is a taxpayer who filed as a nonresident alien on the federal return. This must be selected if this status applies to the federal return.

Part-Year Resident Dates of Residency Enter the dates of residency if the taxpayer was a part-year resident of Maine and made that selection above.
Maine Clean Election Fund

Select from the dropdown list whether the taxpayer and spouse, if filing a joint return, want to donate $3 each to the Maine Clean Election Fund.

 

This fund finances the election campaigns of certified Maine Clean Election Act candidates.

Line 31

Checkbox for Direct Deposit into NextGen College Investing Plan Account
Check the box if the taxpayer wants his or her refund deposited into a NextGen College Investing Plan account.

 

NextGen Account Number
Enter the NextGen Account Number, which is the account owner's social security number. The account does not have to belong to the taxpayer, however, there are certain terms and conditions that are applicable depending on the individual program.

Schedule 1 - Deductions from Federal AGI
Line 2e Interest from Maine Municipal General Obligation and Private Activity Bonds Issued by a Maine Airport Authority
Enter the amount of interest earned on a Maine Municipal General Obligation or Private Activity bond that was issued by a Maine Airport Authority only if this interest was reported on the federal return as income.
Line 2h Contributions to a Qualified 529 College Savings Plan
Enter contributions made to a qualified 529 College Savings Plan from any state, up to $250 per beneficiary for whom a contribution was made.
Line 2k: Other Deductions
Line 1

Nonresident Military Compensation
Enter the amount of nonresident military compensation received by one spouse that was not included in federal income.

Line 4

Account Proceeds from a Family Development Account Administered by FAME
Enter account proceeds from a Family Development Account administered by FAME, if applicable only if these proceeds were reported on the federal return as income.

Line 7 Military Retirement Benefits
Enter the amount of military retirement benefits that are not included in pension income if received by a licensed dentist who practices an average or 20 hours per week in Maine and accept patients who receive MaineCare benefits.
Line 9 Senior Citizen Property Tax Benefits
Enter up to $750 of property tax benefits received from a municipality because the taxpayer is a senior citizen only if the benefits were reported on the federal return as income.

Schedule A - Tax Credits
The Maine Resident return is not eligible to be electronically filed if there is a Credit for Educational Opportunity, Dependent Health Benefits Paid, or Employer-Assisted Day Care. Instead, the Maine return must be mailed to the state.

Lines 2-6

Child Care Credit
Enter the Quality Child Care Program Name, their Certificate Number (which is not their federal ID number) and the amount of total expenses reported on Form 2441 of the federal return, which meet the requirements of "Quality" child care services.

 

Requirements of "Quality" Child Care Services
These are services provided at child-care sites that meet minimum licensing standards and are accredited by an independent, nationally recognized program approved by the Department of Health and Human Services, Office of Child Care and Head Start.

Line 19d Credit for Dependent Health Benefits Paid
Enter the credit calculated from the Tax Credit for Dependent Health Benefits Paid Worksheet-2013.
Line 19i

Employer-Assisted Day Care Credit
Enter the credit calculated from the Employer-Assisted Day Care Tax Credit Worksheet-2013.

Schedule CP - Voluntary Contributions and Purchase of Park Passes
A. Contributions
Lines 1-10

Select from the dropdown list an amount, or select "Other" and enter an amount for one or more funds to which the taxpayer would like to make a donation.

B. Park Passes
Number of Passes

Enter the number of $35 Individual Park Passes and $70 Vehicle Park Passes the taxpayer would like to purchase.

 

An individual pass allows only the pass holder admittance to day use of Maine state parks and historic sites. A vehicle pass allows all occupants of the vehicle admittance to day use.

 

Tip:  Free day use passes are issued by the Bureau of Parks and Lands to senior citizens who are 65 years or over upon proof of age.

 

 Important Note: These passes do not include entry into Baxter State Park, Allagash Wilderness Waterway, the Penobscot River Corridor or Scarborough Beach.

 

Any passes purchased will reduce amount of the taxpayer's refund or increase the amount the taxpayer owes. If the taxpayer has any questions regarding the purchase of park passes, please call the Bureau of Parks and Lands at (207) 287-3821.

Worksheet A - -Residency Information
Line 2 State of Domicile
Select from the dropdown lists the taxpayer's and spouse's state of domicility.
Line 3 Military Station Location
Enter the two digit state code or 3 digit country code of where the taxpayer and/or spouse was stationed in the military, if applicable.
Line 3a State of Legal Residence
Select from the dropdown lists the taxpayer's and spouse's state of legal residency.
Line 4 Number of Days Spent in Maine
Enter the number of days the taxpayer and spouse each spent in the state of Maine during the tax year for any purpose.
Line 5 Home Owned in Maine
Select from the dropdown list either "Yes" or "No" as to whether the taxpayer and/or spouse owned a home or other real property in the state of Maine during the tax year.
Line 5a Municipality of Real Property
Enter the name of the municipality in which the real property lays for both the taxpayer and/or spouse if "Yes" was entered on the previous line(s).
Line 5b Homestead or Veterans Property Tax Exemption
Select from the dropdown list either "Yes" or "No" as to whether the taxpayer and/or spouse ever applied for a Homestead or Veterans property tax exemption.
Line 5c

Disposal of Property
Select "Yes" or "No" as to whether the taxpayer and/or spouse disposed of this property.

 

Date of Disposition
Enter the date the property was disposed, if "Yes" was answered to the previous question.

Part-Year Residents Moving into Maine Only
Enter part-year residence information for taxpayer who moved to Maine during the tax year on the following lines, if applicable.
Line 6 Date of Maine Residency
Enter the date the taxpayer and/or spouse became a resident of Maine.
Line 6a State of Prior Residency
Select from the dropdown list the state where the taxpayer and/or spouse was previously a resident, if applicable.
Line 6b

Registered to Vote in Maine
Select "Yes" or "No" as to whether the taxpayer and/or spouse registered to vote in Maine.

 

Date
Enter the voter registration date(s), if applicable.

Line 6c Purchase of a Home in Maine
Select "Yes" or "No" as to whether the taxpayer and/or spouse purchased a home in Maine.

 

Date
Enter the date(s) of purchase, if applicable.

Line 6d Driver's License in Maine
Select "Yes" or "No" as to whether the taxpayer and/or spouse obtained a driver's license in Maine.

 

Date
Enter the date(s) of obtaining the driver's license, if applicable.

Line 6e Registered Auto or Other Vehicle in Maine
Select "Yes" or "No" as to whether the taxpayer and/or spouse registered an automobile or other vehicle in Maine.

 

Date
Enter the vehicle registration date, if applicable.

Part Year Residents Moving Out of Maine Only
Enter part-year residence information for taxpayer who moved out of Maine during the tax year on the following lines, if applicable.
Line 7 Date of Move from Maine
Enter the date the taxpayer and/or spouse move from Maine and became a nonresident.
Line 7a State of New Residency
Select from the dropdown list the state where the taxpayer and/or spouse became a resident after moving from Maine.
Line 7b Registered to Vote in New State of Residence
Select "Yes" or "No" as to whether the taxpayer and/or spouse registered to vote in the new state of residence.

 

Date
Enter the voter registration date(s), if applicable.

Line 7c Purchase of a Home in New State of Residence
Select "Yes" or "No" as to whether the taxpayer and/or spouse purchased a home in the new state of residence.

 

Date
Enter the date(s) of purchase, if applicable.

Line 7d Driver's License in New State
Select "Yes" or "No" as to whether the taxpayer and/or spouse obtained a driver's license in the new state of residence.

 

Date
Enter the date(s) of obtaining the driver's license, if applicable.

Line 7e Registered Auto or Other Vehicle in New State of Residence
Select "Yes" or "No" as to whether the taxpayer and/or spouse registered an automobile in the new state of residence.

 

Date
Enter the vehicle registration date, if applicable.

Line 7f

Spouse and Dependent Children Move to New State of Residence
Select "Yes" or "No" as to whether the spouse and dependent children moved to the new state of residence of both the taxpayer and spouse.

 

If both the taxpayer and spouse moved to the new state, select "Yes" for both the taxpayer and spouse.

Line 8a

Work or Services in Maine Since Moving Out of Maine
Select "Yes" or "No" as to whether the taxpayer and/or spouse has performed any work or services in Maine since moving out of Maine.

 

Name of Employer
Enter the name of the employer for the taxpayer and/or spouse if "Yes" was selected above.

Line 8b Registered an Auto or Other Vehicle in Maine Since Moving out of Maine
Select "Yes" or "No" as to whether the taxpayer and/or spouse registered an auto or other vehicle in Maine since moving out of Maine.
Line 8c Renewed a Maine Driver's License Since Moving Out of Maine
Select "Yes" or "No" as to whether the taxpayer and/or spouse renewed a driver's license in Maine since moving out of Maine.
Line 8d Voted in Maine Since Moving Out of Maine
Select "Yes" or "No" as to whether the taxpayer and/or spouse voted in an election in Maine since moving out of Maine.
Line 8e Attended or Sent Children to School in Maine Since Moving Out of Maine
Select "Yes" or "No" as to whether the taxpayer and/or spouse has attended a school in Maine or has sent children to school in Maine since moving out of Maine.
Line 8f Purchased a Maine Resident Hunting or Fishing License Since Moving Out of Maine
Select "Yes" or "No" as to whether the taxpayer and/or spouse purchased a Maine resident hunting or fishing license in Maine since moving out of Maine.
Line 8g Listed Maine as a Legal Residence for Any Purpose Since Moving Out of Maine
Select "Yes" or "No" as to whether the taxpayer and/or spouse has listed Maine as a legal residence for any purpose since moving out of Maine.
Line 8h Obtained or Renewed a Maine Trade or Professional License or Union Membership Since Moving Out of Maine
Select "Yes" or "No" as to whether the taxpayer and/or spouse has obtained or renewed a trade or professional license or union membership in Maine since moving out of Maine.
Line 9 Home or Real Property Still Owned in Maine
Describe the use of the taxpayer and/or spouse's home or real property that is still owned in Maine even though he and/or she has moved out of Maine, if the answer to Line 5 above was "Yes".
Line 10 Spouse or Dependent Children Still Living in Maine
Describe the circumstances of why one spouse and/or dependent children are still living in Maine, if the answer to Line 7f above was "No".

Worksheet B - Income Allocation

General Directions
If the taxpayer cannot determine the exact amounts of income earned for each time period, divide the whole income earned for that particular type of income by the number of months of the residency or nonresidency period.

 

Do not use this method for Maine-source or non-Maine source business income, rental income, or capital gains because the amounts of these types of income are based on where the business activity is located or the location of the property.

 

Column A-These amounts are automatically calculated which are the total income reported on the federal return.

 

Column B-Enter the amount of income reported on the federal return that was earned or received during the period of time the taxpayer and spouse, if applicable, were residents of Maine.

 

Column C-Enter the amount of income reported in Column B that was earned outside of Maine or from a non-Maine source.

 

Column D-Enter the amount of income reported on the federal return that was earned or received during the period of time the taxpayer and spouse, if applicable, were nonresidents of Maine.

 

Column E-Enter the amount of income reported in Column D that was earned in Maine or derived from a Maine source.

Line 1 Wages, Salaries, Tips
Enter the appropriate amount of wages, salaries and tips earned for each column.
Line 2 Taxable Interest
Enter the appropriate amount of interest earned for each column.
Line 3 Ordinary Dividends
Enter the appropriate amount of dividends earned for each column.
Line 4 Alimony Received
Enter the appropriate amount of alimony received for each column.
Line 5 Business Income/Loss
Enter the appropriate amount of business income or loss earned for each column.
Line 6 Capital Gains/Losses
Enter the appropriate amount of wages, salaries and tips earned for each column.
Line 8 Taxable Amount of IRA Distribution
Enter the appropriate amount of an IRA distribution received for each column.
Line 9 Taxable Amount of Pensions and Annuities
Enter the appropriate taxable amount of any pensions and annuities for each column.
Line 10 Rental Real Estate and Partnership Income
Enter the appropriate amount of rental real estate and/or partnership income for each column.
Line 11 Farm Income/Loss
Enter the appropriate amount of farm income or loss for each column.
Line 12 Unemployment Compensation
Enter the appropriate amount of unemployment compensation received for each column.
Line 13 Taxable Amount of Social Security Benefits
Enter the appropriate taxable amount of Social Security benefits for each column.
Line 14 Other Income
Enter the appropriate amount of any other income received or earned for each column.
Part-Year Residents Only
Name of Other Jurisdiction Enter the name of the other jurisdiction in which income was earned as a part-year resident if there is an entry in Column C above.
Dates Income was Earned Enter the dates the income was earned.
    TaxBrain Online income tax help, LIVE!