Schedule NR: Income Schedule for Nonresident Estates and Trusts or Resident Estates and Trusts with Nonresident or "Safe Harbor" Resident Beneficiaries (2025)
Maine · Maine Revenue Services · Used for tax years 2025
Maine Schedule NR is filed with Form 1041ME to determine Maine taxable income for nonresident estates and trusts and the taxable income of nonresident or safe harbor resident beneficiaries of resident estates and trusts. It reports federal and Maine-source income, the estate or t
Who files this form
For tax year 2025, Schedule NR is used by:
- Nonresident estates and trusts to determine their Maine taxable income.
- Resident estates and trusts with nonresident or safe harbor resident beneficiaries to determine those beneficiaries’ taxable income.
Resident estates and trusts with these beneficiaries must complete a pro forma Schedule NR as if the estate or trust were a nonresident. Attach a copy to the estate’s or trust’s Maine income tax return.
What you'll need
Have these forms and calculations available:
- Federal Form 1041, including Schedule B. Enclose a complete copy of federal Form 1041 with your filing.
- Maine Form 1041ME, including Schedules 1 and 2. These schedules provide amounts used on Schedule NR.
- A schedule showing your Maine-source income calculations for Schedule NR, lines 1 and 5, Column B. Attach this schedule.
- Federal Form 990-T, if applicable, for unrelated business taxable income included on line 5.
- The taxable income amount for the S corporation portion of an Electing Small Business Trust, if applicable, for line 5.
Schedule NR also asks for the name shown on Form 1041ME and the estate’s or trust’s EIN.
How to file
Complete the forms in this order:
- Complete Form 1041ME, Schedules 1 and 2, on pages 3 and 4.
- Complete Schedule NR, lines 1 through 6. Attach the Maine-source income calculations for lines 1 and 5, Column B.
- Complete Schedule NR, lines 7 through 9. On line 7, Column B, include the net Maine-source additions and subtractions from Schedule 1 that relate to the income on Schedule NR, line 6, Column B.
- Complete Form 1041ME, page 1.
Enclose Schedule NR with the completed Form 1041ME, along with a complete copy of federal Form 1041.
For a resident estate or trust completing a pro forma Schedule NR, transfer line 4, Column B, to Schedule 2, line g, Column 6, and attach the pro forma schedule to the Maine return.
The supplied text does not give a mailing address or e-file directions.
Common mistakes
- Leaving out required attachments. Enclose Schedule NR and a complete copy of federal Form 1041 with Form 1041ME. Also attach the Maine-source income calculations for lines 1 and 5, Column B.
- Skipping the pro forma schedule for a resident estate or trust. If it has nonresident or safe harbor resident beneficiaries, complete and attach a pro forma Schedule NR and transfer line 4, Column B, to Schedule 2, line g, Column 6.
- Assuming line 5, Column B, cannot exceed Column A. The form specifically notes that Column B may be larger.
- Guessing partnership property amounts. When calculating Maine-source gain or loss from selling a partnership interest, contact the partnership if you do not know the required property amounts.
Questions people ask
What income is subject to Maine tax for a nonresident estate or trust?
A nonresident estate or trust is subject to Maine income tax only on income derived from Maine sources. Generally, its Maine taxable income is the Maine-source portion of its federal taxable income.
Are interest and dividends Maine-source income?
Generally, income from intangible sources, including interest and dividends, is not Maine-source income unless it is attributable to a business, trade, profession, or occupation carried on in Maine. The form provides a separate rule for gain or loss from selling a partnership interest.
How are nonresident and safe harbor resident beneficiaries taxed?
They are taxed on their share of the Maine-source distributable net income.
How are resident beneficiaries taxed?
Resident beneficiaries are taxed on their entire share of the estate’s or trust’s income as though the estate or trust were a resident estate or trust.
Does a resident estate or trust need Schedule NR?
Yes, if it has nonresident or safe harbor resident beneficiaries. It must complete a pro forma Schedule NR as if it were a nonresident, use line 4, Column B, to complete Schedule 2, line g, Column 6, and attach the pro forma schedule to its Maine return.