Maine Residency Information and Income Allocation for Nonresidents and Part-Year Residents

Residency Information and Income Allocation for Nonresidents and Part-Year Residents
Worksheets A - B
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Your Social Security Number

Name(s) as shown on Form 1040ME

Attachment
Sequence No. 10

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WORKSHEET A - Residency Information Worksheet
for Part-year Residents / Nonresidents / Safe Harbor Residents
Enclose with your Form 1040ME

The following individuals must complete Worksheet A: 1) All part-year residents whether moving into or out of Maine during the tax year; 2)
nonresidents and safe harbor residents who are filing a Maine return for the first time, and 3) former Maine residents who are filing as nonresidents
or safe harbor residents for the first time. Failure to enclose a completed Worksheet A with your 1040ME may delay processing of your return.
	
Yourself	Spouse
1.	NAME............................................................................................................................................ 	1.	 _________________	 _________________
	a.	 Social security number............................................................................................................ 	1a.	_________________	 _________________
	 b.	 Date of birth............................................................................................................................. 	1b.	_________________	 _________________
	 c.	Occupation.............................................................................................................................. 	1c.	_________________	 _________________
Unless otherwise indicated, enter “Yes” or “No” on each line. During 2024:
2.	 I was domiciled in (Enter state(s))................................................................................................. 	2.	 _________________	 _________________
3.	 I was in the military and stationed in (Enter state or country)....................................................... 	3.	 _________________	 _________________
	a.	 My designated state of legal residence was (Enter state)....................................................... 	3a.	_________________	 _________________
4.	 The number of days I spent in Maine (for any purpose) was........................................................ 	4.	 _________________	 _________________
5.	 I own(ed) a home/real property in Maine ..................................................................................... 	5.	 _________________	 _________________
	a.	 If yes, in what municipality was the property located?............................................................. 	5a.	_________________	 _________________
	 b.	 Did you ever apply for a Homestead or Veterans property tax exemption?............................ 	5b.	_________________	 _________________
	 c.	 Have you disposed of the property?........................................................................................ 	5c.	_________________	 _________________
		 If yes, when? (Yourself:_____________________ 	Spouse:_____________________ )
6.	 I became a Maine resident on (Enter date)................................................................................... 	6.	 _________________	 _________________
	 a.	 Enter state of prior residence.................................................................................................. 	6a.	_________________	 _________________
	 b.	 Registered to vote in Maine..................................................................................................... 	6b.	_________________	 _________________
		 If yes, when? (Yourself:_____________________ 	Spouse:_____________________ )
	 c.	 Purchased a home in Maine.................................................................................................... 	6c.	_________________	 _________________
	 	 If yes, when? (Yourself:_____________________ 	Spouse:_____________________ )
	d.	 Obtained a driver’s license in Maine........................................................................................ 	6d.	_________________	 _________________
	 	 If yes, when? (Yourself:_____________________ 	Spouse:_____________________ )
	e.	 Registered an auto or other vehicle in Maine.......................................................................... 	6e.	_________________	 _________________
		If yes, when? (Yourself:_____________________ 	Spouse:_____________________ )
7.	 I moved from Maine and became a nonresident (I established a legal residence in
	 another state) (Enter date of move).............................................................................................. 	7.	 _________________	 _________________
	 a.	 Enter new state of residence................................................................................................... 	7a.	_________________	 _________________
	 b.	 Registered to vote in my new state of residence..................................................................... 	7b.	_________________	 _________________
		 If yes, when? (Yourself:_____________________ 	Spouse:_____________________ )
	 c.	 Purchased a home in my new state of residence.................................................................... 	7c.	_________________	 _________________
		 If yes, when? (Yourself:_____________________ 	Spouse:_____________________ )
	 d.	 Obtained a driver’s license in my new state of residence........................................................ 	7d.	_________________	 _________________
		 If yes, when? (Yourself:_____________________ 	Spouse:_____________________ )
	 e.	 Registered an auto or other vehicle in my new state of residence.......................................... 	7e.	_________________	 _________________
		 If yes, when? (Yourself:_____________________ 	Spouse:_____________________ )
	 f.	 If married, did your spouse and dependent children (if any) move to your new
		 state of residence?.................................................................................................................. 	7f.	_________________	 _________________
8.	 During period of nonresidency, have you:
	 a.	 Performed any work or services in Maine............................................................................... 	8a.	_________________	 _________________
		 If yes, list employer. (Yourself:____________________ 	Spouse:__________________ )
	 b.	 Registered an auto or other vehicle in Maine.......................................................................... 	8b.	_________________	 _________________
	 c.	 Renewed a Maine driver’s license........................................................................................... 	8c.	_________________	 _________________
	 d.	 Voted in Maine, in person or by absentee ballot...................................................................... 	8d.	_________________	 _________________
	 e.	 Attended or sent your children (if any) to a Maine school....................................................... 	8e.	_________________	 _________________
	 f.	 Purchased a Maine resident hunting or fishing license........................................................... 	8f.	_________________	 _________________
	 g.	 Listed Maine as your legal residence for any purpose............................................................ 	8g.	_________________	 _________________
	 h.	 Obtained or renewed any Maine trade or professional licenses or union memberships......... 	8h.	_________________	 _________________
9.	 If you answered “yes” to question 5 but have not disposed of the property, what use do
	 you intend to make of it and how often (Attach a separate sheet if necessary)?__________________________________________________
	 ________________________________________________________________________________________________________________ 	
10.	If you answered “no” to question 7(f), please explain the circumstances (Attach a separate sheet if necessary):________________________
	 ________________________________________________________________________________________________________________ 	

Your Social Security Number

Name(s) as shown on Form 1040ME

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WORKSHEET B

Income Allocation Worksheet for Part-Year Residents / Nonresidents / Safe Harbor Residents
(See instructions at maine.gov/revenue/tax-return-forms) - Enclose with your Form 1040ME

Part-year residents, nonresidents and safe harbor residents must complete this worksheet before completing Schedule NR.
	
(Note: Married persons filing separate
Maine income tax returns must complete
separate worksheets for each spouse)

	
Maine Resident Period	
	 Federal Income	
(Part-year residents only)	
			
	
	
	

Column A	

Income from	
federal return	

Column B	

Column C*	

Nonresident Period
(Part-year residents, nonresidents		
and safe harbor residents)
Column D	

Column E

Income from Column	 Income from Column B	 Income from Column	 Income from Column D
A for this period	 earned outside of Maine	 A for this period	
from Maine sources

1.	 Wages, salaries, tips,
	
other compensation** ........................... 	1
2.	 Taxable interest..................................... 	2
3.	 Ordinary dividends................................ 	3
4.	 Alimony received.................................. 	4
5.	 Business income/loss........................... 	5
6.	 Capital gain/loss................................... 	6
7.	 Other gains/losses................................ 	7
8.	 Taxable amount of IRA distributions..... 	8
9.	 Taxable amount of pensions
	
and annuities........................................ 	9
10.	 Rental real estate, royalties,
	
partnerships, S corporations, and
	
trusts, etc.............................................. 	10
11.	 Farm income/loss................................. 	11
12.	 Unemployment Compensation............. 	12
13.	 Taxable amount of social
	
security benefits.................................... 	13
14.	 Other income (including lump-sum
	
distributions, but excluding state
	
income tax refunds).............................. 	14
15.	 Add lines 1 through 14.......................... 	15

*Part-year residents must make an entry in Column C if income was earned in another jurisdiction during the

period of Maine residency. Enter below the name of each other jurisdiction and the dates the income was earned in those
jurisdictions. Use a separate sheet if additional space is needed.
Name of other jurisdiction______________________________ 	 Period (mm/yy) From______________	To______________
Name of other jurisdiction______________________________ 	 Period (mm/yy) From______________	To______________
Name of other jurisdiction______________________________ 	 Period (mm/yy) From______________	To______________
You must attach a copy of the income tax return(s) filed with the other jurisdiction

**If necessary, use Worksheet C (Employee Apportionment Worksheet) for Part-Year Residents / Nonresidents / Safe

Harbor Residents to calculate the amount for line 1, Column E. For a copy of Worksheet C, go to the Maine Revenue
Services website at: maine.gov/revenue/tax-return-forms.
Note: See instructions at maine.gov/revenue/tax-return-forms on how to use Worksheet B, line 15 entries to complete
line 1 of Schedule NR.

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