Maine Revenue Services Issues Guidance on Income Tax Return Form, Schedule NR, Worksheets A, B

Maine Revenue Services (MRS) Dec. 1, 2019 issued guidance on filing Form 1040ME, Maine Individual Income Tax, Schedule NR, and Worksheets A and B for part-year residents, non-residents, and safe harbor residents. MRS provided information including: 1) exceptions to filing the return; 2) the requirement for part-year residents, nonresidents, and safe harbor residents to include a complete copy of their federal return with the state return, even if they’re not eligible for nonresident credits; 3) categories of state income sources; 4) instructions for completing the form, schedule, and worksheets with samples; and 5) the Service Members Civil Relief Act provisions ...