2021
1. TOTAL INCOME - (If required, complete and attach Worksheet A
available at www.maine.gov/revenue/tax-return-forms):
a. Wages, salaries, other employee compensation ...................................... 1a.
b. Taxable interest and dividends ................................................................. 1b.
c. Taxable IRA distributions .......................................................................... 1c.
d. Taxable amount of pensions and annuities .............................................. 1d.
e. Taxableamountofsocialsecuritybenets ............................................... 1e.
f. Capital gain or loss .................................................................................... 1f.
g. Business and farm income or loss ........................................................... 1g.
h. Rental real estate, royalties, partnerships, S corporations, trusts, etc.. ... 1h.
i. Other income, gains, or loss (except state income tax refunds) ............... 1i.
j. Total income (add lines 1a through 1i) ...................................................... 1j.
2. RATIO OF INCOME:
Column B: Divide line 1j, column B by line 1j, column A
Column C: Divide line 1j, column C by line 1j, column B .................................. 2.
3. FEDERAL INCOME ADJUSTMENTS:
Column A: Federal Form 1040 or Form 1040-SR, line 10
Column B: Multiply column A by line 2, column B
Column C: Multiply column B by line 2, column C ............................................ 3.
4. FEDERAL ADJUSTED GROSS INCOME: Subtract line 3 from line 1j.
Enter amount in column B on Form 1040ME, line 14 ....................................... 4.
5. INCOME MODIFICATIONS:
a. Additions — Specify ____________________
Enter amount in column B on Form 1040ME, line 15a. .................................. 5a.
b. Subtractions — Specify __________________
Enter amount in column B on Form 1040ME, line 15b. .................................. 5b.
6. MAINE ADJUSTED GROSS INCOME: Line 4 plus line 5a, minus line 5b.
Enter amount in column B on Form 1040ME, line 16 ....................................... 6.
7. RATIO OF MAINE ADJUSTED GROSS INCOME:
Column B: Divide line 6, column B by line 6, column A
Column C: Divide line 6, column C by line 6, column B ................................... 7.
8. MAINE STANDARD or ITEMIZED DEDUCTIONS: See instructions.
Column B: See instructions. Enter the allowable amount from column B on
Form 1040ME, line 17 ...................................................................................... 8.
9. EXEMPTION: See instructions ........................................................................ 9.
10. MAINE INCOME TAX: Enter Form 1040ME, line 20 .................................... 10.
11. NONRESIDENT CREDIT: Multiply line 10 by line 7, column C.
Enter result here and on Form 1040ME, line 21 ............................................ 11.
SCHEDULE
NRH
FORM 1040ME
Name(s) as shown on Form 1040ME Your Social Security Number
. __ __ __ __
. __ __ __ __
. __ __ __ __ . __ __ __ __
This schedule must be enclosed with your completed Form 1040ME. Also
attach a COMPLETE copy of your federal return including all schedules and
worksheets. Nonresident or “Safe Harbor” resident spouses with no Maine-
source income do not have to le a Maine return.
IMPORTANT: If required, complete Worksheet A available at www.maine.gov/revenue/tax-return-forms before completing Schedule NRH.
Attachment Sequence No. 11
SCHEDULE for APPORTIONMENT and
for CALCULATING the NONRESIDENT CREDIT
for MARRIED PERSON ELECTING TO FILE SINGLE
If part-year resident, enter dates you were a Maine Resident:
from _______________ to _______________ .
A
Total for Both
Spouses from the
Federal Return
B
Your
Share
of Column A
C
Nonresident/Part-year
Resident
Non-Maine-Source
Portion of Column B
- -
Clear
Print
SCHEDULE NRH INSTRUCTIONS
Enclose Schedule NRH and Worksheet A (and Worksheet C, if used) with your Maine return, Form 1040ME.
Include a COMPLETE copy of your federal tax return, including all schedules and worksheets.
Enclose W-2 forms from other states and temporary duty (TDY) papers to support your entry in column C.
STEP 1. If required, complete Worksheet A available at www.maine.gov/revenue/tax-return-forms before completing Schedule NRH.
STEP 2. Complete column A. List Your Joint Income As Reported On Your Joint Federal Return.
Lines 1a through 1i — Total Income. Enter income of both spouses as reported on your joint federal return (see federal Form 1040,
lines 1 through 8 or Form 1040-SR, lines 1 through 8). Include all income listed on the federal return except taxable refunds.
Line 5 Income Modications/Pension Income Deduction.Completelines5aand5bifyouhaveMaineincomemodications.
See the instructions for Form 1040ME, Schedule 1A and Schedule 1S, and the Worksheet for Pension Income Deduction for details
explainingthesemodications.Donot include taxable refunds of state and local income tax.
STEP 3. Complete column B. List Your Income.
Lines 1a through 1i. Enter only your income in column B. Attribute earned income to the spouse who earned it. Unless it is attributable
to one spouse, divide unearned income (interest, dividends, capital gains, etc.) equally between you and your spouse.
Line 3 — Federal Income Adjustments. Enter your share of the adjustments shown on your federal Form 1040 or Form 1040-SR, line 10.
Line 5 — Income Modications. Enter yourshareoftheincomemodicationslistedincolumnA.
Line 8 — Deductions. If you itemized deductions on your joint federal return, complete Form 1040ME, Schedule 2, then complete the
worksheet below to calculate your share of the itemized deductions.
Schedule NRH - Itemized Deduction Worksheet
a) Multiply Schedule 2, line 2d by Schedule NRH, column B, line 7. ............................................. ______________
b) Multiply Schedule 2, line 4 by Schedule NRH, column B, line 7. ............................................... ______________
c) Enter the smaller of line b or $30,400. ....................................................................................... ______________
d) Add line a and line c. Enter the result here and on Schedule NRH, column B, line 8. ............... ______________
Except, if line d is less than the Maine standard deduction for single individuals, use
the standard deduction for single individuals.
If you use the standard deduction on your joint federal return, use the “single” standard deduction on your Maine return. The Maine
standard deduction amount is equal to the federal standard deduction amount. For 2021, the standard deduction for a single individual
is $12,550. If you are age 65 or over or blind, increase the standard deduction amount by $1,700. If age 65 or over and blind, increase
it by $3,400.
Caution: Your standard or itemized deduction may be limited. If the amount on Schedule NRH, line 6, column B is more than
$83,850, you must complete the Worksheet for Standard / Itemized Deductions (for Form 1040ME, line 17) available at www.maine.
gov/revenue/tax-return-forms to calculate the reduced deduction amount. Enter your deduction amount (itemized or standard,
whichever is greater) on line 8, column B.
Line 9 — Exemptions. You are entitled to claim a personal exemption for yourself on your Maine return. Generally, the allowable 2021
exemption amount is $4,300 except that if your income on Schedule NRH, line 6, column B is more than $279,500, you must complete
the Worksheet for Phaseout of Personal Exemption Deduction Amount (for Form 1040ME, line 18) available at www.maine.gov/revenue/
tax-return-forms to calculate the amount to enter on line 9. If Schedule NRH, line 6, column B is not more than $279,500, enter $4,300.
Tax Credits. See Form 1040ME, Schedule A for tax credits. Personal credits on Form 1040ME, Schedule A, lines 1, 2, 3, 4, 8, 9, 10,
11, 12, and 13 are limited to the Maine residency period or prorated based on the ratio of Maine-source income to total income using
the applicable worksheets available at www.maine.gov/revenue/tax-return-forms. You may claim 100% of your ownership share of the
business credits on Maine Schedule A, lines 5, 6, and 14 through 20.
STEP 4. Complete Form 1040ME. Complete Form 1040ME lines 1-20a, 30 and 30a using the amounts listed in column B, Schedule NRH.
Filing Status: Check Single.
Number of Exemptions: Enter one “1” exemption for yourself.
Lines 14, 15a, 15b, 16, 17, 18: Enter amounts from column B of Schedule NRH. Follow the instructions on Schedule NRH.
Line 20: Use the tax amount from the “Single” column in the tax table available at www.maine.gov/revenue or compute your tax based
on the tax rate schedule available at www.maine.gov/revenue for your taxable income as listed on line 19.
Line 30:UseTax.Enterzerounlessyouarelingasaresidentandhaveausetaxliability.
STEP 5. Complete column C. List in column C the Non-Maine-Source portion of the income listed in column B. Ifyouarelingas
a Maine resident, do not complete column C. For an overall description of Maine-source and non-Maine-source income, see Maine
Revenue Services Rule 806 available at www.maine.gov/revenue (select Laws and Rules). For line 5b, prorate the pension deduction
(Form1040ME,Schedule1S,line4)basedonthepercentageofqualiedpensionincomereceivedasanonresidentor“SafeHarbor”
resident. Do not include your spouse’s income in this column. Supply W-2 forms from other states or temporary duty (TDY) papers to
support entries in column C.
STEP 6. Compute your Nonresident Credit. IfyouarelingasaMaineresident,donotcompletelines10and11.
Line 10. Maine Income Tax. Enter the Maine income tax from Form 1040ME, line 20.
Line 11. Nonresident Credit. Find your nonresident credit by multiplying the amount on line 10 by line 7, column C. Enter the result
here and on Form 1040ME, line 21. This is your nonresident credit.
STEP 7. Complete Form 1040ME. Calculate your balance due or refund by completing the remaining lines on Form 1040ME. Follow the
instructions for Form 1040ME.