Worksheet C: Employee Apportionment Worksheet (Revision)
Maine · Maine Revenue Services · Used for tax years 2024
Maine Worksheet C, Employee Apportionment Worksheet, calculates Maine-source and non-Maine-source compensation based on days worked inside and outside Maine. It is used to complete line 1 of Worksheet B and is enclosed with Form 1040ME.
Who files this form
Worksheet C is for part-year residents, nonresidents, and safe harbor residents who need to apportion compensation between Maine and non-Maine sources to complete Worksheet B, line 1.
Use it only if your employer requires you to work both inside and outside Maine and you do not know the actual amount earned in each location. Part-year residents may use it only for income earned while a nonresident of Maine, not while a Maine resident.
Salespersons, self-employed individuals, professional athletes, and entertainers cannot use Worksheet C. The worksheet directs these individuals to MRS Rule 806 for apportionment guidance.
What you'll need
Have the following information available to complete the worksheet:
- Your name as shown on Form 1040ME, your Social Security number, and your employer's name.
- Wages, salaries, tips, and other compensation that need to be apportioned.
- Total days employed for the period covered by that compensation.
- Non-working days, including weekends not worked, holidays, sick leave, vacation, and other leave.
- Days worked inside and outside Maine during your nonresident or safe harbor resident period.
You will also use Worksheet B, line 1, Column E, to report the Maine-source compensation calculated here. Enclose Worksheet C with Form 1040ME.
How to file
Complete a separate Worksheet C for each job that requires apportionment.
- Enter only the compensation that needs to be apportioned on line 1.
- Enter total days employed on line 2, including working and non-working days. Part-year residents should include only days employed while a nonresident of Maine.
- Enter non-working days on lines 3a through 3e and add them on line 3f. Subtract line 3f from line 2 to get total days worked on line 4.
- Enter days worked outside Maine on line 5 and days worked in Maine on line 6 for the nonresident or safe harbor resident period.
- Divide line 6 by line 4 to calculate line 7. Multiply line 1 by line 7 to calculate Maine-source compensation on line 8.
- Include line 8 on Worksheet B, line 1, Column E. Subtract line 8 from line 1 to calculate non-Maine-source compensation on line 9.
Enclose Worksheet C with Form 1040ME. The supplied text does not provide a mailing address or e-filing instructions.
Common mistakes
- Using Worksheet C when you know the actual amounts. Do not complete it if you know the compensation earned inside and outside Maine.
- Apportioning income earned as a Maine resident. Part-year residents must use only the nonresident period, including the related compensation and days.
- Combining jobs on one worksheet. Complete a separate worksheet for each job requiring its use.
- Using Worksheet C for an excluded occupation. Salespersons, self-employed individuals, professional athletes, and entertainers are directed to MRS Rule 806 instead.
- Forgetting to carry over or enclose the worksheet. Include line 8 on Worksheet B, line 1, Column E, and enclose Worksheet C with Form 1040ME.
Questions people ask
What if I work partly in Maine and partly outside Maine on the same day?
Treat that working day as one-half of a day worked in Maine.
Do weekends and holidays count as days employed?
Yes. Line 2 includes Saturdays, Sundays, holidays, vacation and sick days, and days worked. Days you were not required to work are then entered as non-working days on lines 3a through 3f.
Can a part-year resident apportion income earned while living in Maine as a resident?
No. Part-year residents may not apportion income earned while residents of Maine. Use Worksheet C only for the nonresident or safe harbor resident period.
Where does the Maine-source compensation amount go?
Enter it on Worksheet C, line 8, and include it on Worksheet B, line 1, Column E.