Schedule NR: Schedule for Calculating the Nonresident Credit (2025)
Maine · Maine Revenue Services · Used for tax years 2025
Maine Schedule NR calculates the nonresident credit for part-year residents, nonresidents, and safe harbor residents. It reports federal, Maine, and non-Maine income and calculates the credit entered on Form 1040ME. The schedule must be enclosed with your completed Maine return.
Who files this form
File Schedule NR for tax year 2025 if all of these apply:
- You are a part-year resident, nonresident, or safe harbor resident of Maine.
- You are required to file a Maine income tax return.
- You have income that is not taxable by Maine.
- You use the same filing status on your Maine and federal returns.
Do not file Schedule NR if all your income is taxable by Maine. If your federal filing status is married filing jointly and you elect to file single on your Maine return, use Schedule NRH instead.
What you'll need
- Your Maine return, Form 1040ME. Complete lines 1 through 20a before calculating the credit.
- A complete copy of your federal tax return, including all schedules and worksheets. You must include this with your Maine return.
- Worksheets A and B, if required. Complete them before Schedule NR and enclose them with your return. Also enclose Worksheet C if used.
- W-2 forms from other states and temporary duty (TDY) papers supporting the non-Maine income reported on line 1c.
Enter your name as shown on Form 1040ME and your Social Security number. If you are a part-year resident, enter the dates you were a Maine resident.
How to file
- Complete Worksheets A and B, if required. They are available at maine.gov/revenue/tax-return-forms.
- Complete Form 1040ME, lines 1 through 20a, calculating tax as if you were a full-year Maine resident. Use your total federal adjusted gross income on line 14.
- Complete Schedule NR to calculate your nonresident credit. Use Worksheet B for the income amounts on line 1 and follow the schedule's instructions for adjustments, modifications, and income ratios.
- Multiply Schedule NR, line 8, by line 7. Enter the credit on Schedule NR, line 9, and Form 1040ME, line 21.
- Enclose Schedule NR with your completed Form 1040ME, along with the required worksheets, federal return copy, and supporting documents.
The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Using the wrong schedule. Do not use Schedule NR if all your income is taxable by Maine or if you filed jointly federally but elect to file single in Maine. For that election, use Schedule NRH.
- Skipping required worksheets. Complete Worksheets A and B, if required, before completing Schedule NR.
- Leaving out attachments. Include Schedule NR, required worksheets, a complete federal return with all schedules and worksheets, and the W-2 forms or TDY papers supporting line 1c.
- Including the wrong modifications on line 5. Include only modifications for non-Maine-source income received during your nonresident period. Do not include taxable refunds of state and local taxes. Prorate the pension deduction based on the percentage of qualified pension income received as a nonresident or safe harbor resident.
Questions people ask
What does the nonresident credit do?
Maine first calculates tax as if you were a Maine resident for the entire year, then reduces that amount by a nonresident credit. The credit is based on your non-Maine-source income.
What income is taxable by Maine if I lived there for only part of the year?
A part-year resident is subject to Maine income tax on all income received while a Maine resident, plus income from Maine sources during the nonresident period. Nonresidents and safe harbor residents are subject to Maine income tax on taxable income from Maine sources.
When can I use Schedule NRH instead of Schedule NR?
If you file a joint federal return, you may elect to file single in Maine using Schedule NRH if your residency status differs from your spouse's. You may also make this election if both spouses are nonresidents or safe harbor residents and only one has Maine-source income. Do not use Schedule NRH if your federal filing status is single, head of household, or married filing separately.
Where do I report the credit?
Enter the credit on Schedule NR, line 9, and on Form 1040ME, line 21. Enclose Schedule NR with your Maine return.