Schedule NRH: Schedule for Apportionment and for Calculating the Nonresident Credit (2025)
Maine · Maine Revenue Services · Used for tax years 2025
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 in Maine. It divides income reported on a joint federal return and calculates the nonresident credit when applicable.
Enclose this schedule 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. It is available at maine.gov/revenue/tax-return-forms.
- Worksheet C, if used.
- W-2 forms from other states or temporary duty (TDY) papers to support entries in column C.
- Form 1040ME, Schedule 2 and the Schedule NRH Itemized Deduction Worksheet if you itemized deductions on your joint federal return.
- The deduction limitation or personal exemption phaseout worksheet, if required by your income.
How to file
- Complete Worksheet A first, if required.
- Complete column A with both spouses’ income from the joint federal return, excluding taxable refunds.
- Complete column B with your share. Assign earned income to the spouse who earned it. Divide unearned income equally unless it is attributable to one spouse.
- Complete Form 1040ME lines 1 through 20a, 30, and 30a using the column B amounts as directed. Check Single and enter one exemption for yourself.
- Complete column C with the non-Maine-source portion of your column B income. If filing as a Maine resident, leave column C blank.
- If applicable, calculate the nonresident credit on line 11 and enter it on Form 1040ME, line 21. Maine residents do not complete Schedule NRH lines 10 and 11.
- Complete the remaining Form 1040ME lines to calculate your balance due or refund.
Enclose Schedule NRH, Worksheet A if required, Worksheet C if used, and the required supporting documents with Form 1040ME. The supplied text does not give a mailing address or e-file directions.
Common mistakes
- Leaving out attachments. Enclose Schedule NRH and the required worksheets, plus a complete federal return with all schedules and worksheets.
- Skipping Worksheet A when required. Complete it before Schedule NRH.
- Including your spouse’s income in column C. This column is only for the non-Maine-source portion of your own income.
- Completing nonresident fields as a Maine resident. Maine residents must not complete column C or lines 10 and 11.
- Overlooking the deduction limit. If line 6, column B exceeds $100,000, complete the Worksheet for Standard / Itemized Deductions.
- Overlooking the exemption phaseout. If line 6, column B exceeds $333,450, complete the Worksheet for Phaseout of Personal Exemption Deduction Amount.
- Including taxable state and local income tax refunds in income modifications. The instructions say not to include them.
Questions people ask
What standard deduction applies for 2025?
If you use the standard deduction on your joint federal return, use Maine’s single standard deduction: $15,000 for 2025. Increase it by $2,000 if you are age 65 or older or blind, or by $4,000 if both apply. The deduction may be limited if line 6, column B exceeds $100,000.
What personal exemption can I claim for 2025?
You may claim one personal exemption for yourself. Enter $5,150 if line 6, column B is no more than $333,450. Above that amount, use the required phaseout worksheet to calculate your exemption.
How do I calculate the nonresident credit?
Enter Form 1040ME, line 20 on Schedule NRH, line 10. Multiply that amount by line 7, column C. Enter the result on Schedule NRH, line 11 and Form 1040ME, line 21. Maine residents do not complete lines 10 and 11.
Do part-year residents need to enter residency dates?
Yes. The form asks part-year residents to enter the beginning and ending dates of their Maine residency.