Schedule NRH: Schedule for Apportionment and for Calculating the Nonresident Credit (2024)
Maine · Maine Revenue Services · Used for tax years 2024
Maine Schedule NRH is used by a married person electing to file as single on Form 1040ME to separate their share of income from a joint federal return. It reports income, adjustments, deductions, and exemptions and calculates the nonresident credit when applicable.
Who files this form
Schedule NRH is for a married person electing to file as single on their Maine return. It divides income reported on a joint federal return and calculates the nonresident credit when applicable.
Enclose Schedule NRH with your completed Form 1040ME.
Nonresident or safe harbor resident spouses with no Maine-source income do not have to file a Maine return.
What you'll need
- Your completed Maine Form 1040ME and Schedule NRH.
- A complete copy of your federal return, including all schedules and worksheets.
- Worksheet A, if required. Complete it before Schedule NRH and attach it to your return.
- Worksheet C, if used.
- W-2 forms from other states or temporary duty (TDY) papers supporting entries in column C.
- Form 1040ME, Schedule 2, and the Schedule NRH Itemized Deduction Worksheet if you itemized deductions on your joint federal return.
Additional deduction or exemption worksheets may be required based on your income. The form directs you to maine.gov/revenue/tax-return-forms for these worksheets.
How to file
- Complete Worksheet A first, if required. It is available at maine.gov/revenue/tax-return-forms.
- Complete column A with both spouses' income from the joint federal return, excluding taxable refunds. Include applicable Maine income modifications.
- Complete column B with your share. Assign earned income to the spouse who earned it. Divide unearned income equally unless it belongs to one spouse. Calculate your deductions and exemption using the instructions.
- Complete the specified lines on Form 1040ME using column B. Check Single and enter one exemption for yourself. Follow the schedule's directions for transferring amounts and calculating tax.
- Complete column C if you are not filing as a Maine resident. Enter the non-Maine-source portion of your column B income, not your spouse's income.
- Calculate the nonresident credit, if applicable. Enter Form 1040ME, line 20 on Schedule NRH, line 10. Multiply that amount by line 7, column C, and enter the result on Schedule NRH, line 11 and Form 1040ME, line 21. Maine resident filers do not complete lines 10 and 11.
- Finish Form 1040ME to calculate your balance due or refund.
Enclose Schedule NRH, Worksheet A if required, Worksheet C if used, and a complete federal return with your Maine return. Include supporting W-2 forms or TDY papers for column C.
The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Leaving out attachments. The form requires Schedule NRH and a complete federal return, including all schedules and worksheets. Include the required supporting worksheets and documents.
- Skipping Worksheet A when required. Complete it before Schedule NRH.
- Including taxable refunds. The instructions exclude taxable refunds from total income and say not to include taxable state and local income tax refunds in income modifications.
- Including your spouse's income in column C. Column C is only for the non-Maine-source portion of your own column B income.
- Completing nonresident fields as a Maine resident. Maine resident filers must leave column C and lines 10 and 11 uncompleted.
- Overlooking deduction limits. For 2024, if line 6, column B is more than $97,150, you must complete the Worksheet for Standard / Itemized Deductions. If it is more than $323,900, you must complete the Worksheet for Phaseout of Personal Exemption Deduction Amount.
Questions people ask
What standard deduction does this schedule use for 2024?
If you use the standard deduction on your joint federal return, use the single standard deduction on your Maine return. For 2024, that amount is $14,600. Increase it by $1,950 if you are age 65 or over or blind, or by $3,900 if you are both age 65 or over and blind. The deduction may be limited based on income.
What if my calculated itemized deduction is smaller than the single standard deduction?
Use the standard deduction for single individuals. The instructions say to enter the greater of your itemized or standard deduction, subject to the applicable limitation worksheet.
How much is my personal exemption for 2024?
You may claim one personal exemption for yourself. If Schedule NRH, line 6, column B is not more than $323,900, enter $5,000 on line 9. If it is more than $323,900, use the required phaseout worksheet to calculate the amount.
Do I need to enter my Maine residency dates?
Yes, if you are a part-year resident. The form asks for the dates you were a Maine resident.
How is the nonresident credit calculated?
Multiply the Maine income tax on Schedule NRH, line 10 by the ratio on line 7, column C. Enter the result on Schedule NRH, line 11 and Form 1040ME, line 21. If you are filing as a Maine resident, do not complete lines 10 and 11.