Worksheet C: Employee Apportionment Worksheet (Revision)
Maine · Maine Revenue Services · Used for tax years 2025
Worksheet C calculates Maine-source and non-Maine-source employee compensation using the percentage of working days spent in 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 whose employer requires them to work both inside and outside Maine and who do not know the exact compensation earned in each location. Use it only if needed to complete Worksheet B, line 1.
Do not use this worksheet if you know the actual amounts earned inside and outside Maine. Part-year residents may not apportion income earned while they were Maine residents.
Salespersons, self-employed individuals, professional athletes, and entertainers cannot use Worksheet C. The form directs these individuals to MRS Rule 806 for 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 compensation being apportioned, including working and non-working days.
- 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 to report the Maine-source amount and Form 1040ME, with which Worksheet C must be enclosed.
How to file
Complete a separate Worksheet C for each job that requires apportionment.
- Enter the compensation that needs to be apportioned on line 1.
- Enter total days employed on line 2 and non-working days on lines 3a through 3f. Subtract line 3f from line 2 to find total days worked on line 4.
- Enter days worked outside Maine on line 5 and days worked in Maine on line 6.
- Divide line 6 by line 4 to calculate the Maine share on line 7.
- Multiply line 1 by line 7 to calculate Maine-source compensation on line 8. Include that amount 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 your Form 1040ME. The provided text does not give a mailing address or e-filing instructions.
Common mistakes
- Using the worksheet when you know the actual amounts. Do not complete Worksheet C if you know the compensation earned inside and outside Maine.
- Including income from a Maine-resident period. Part-year residents must enter only income and employment days from their nonresident period.
- Combining multiple jobs on one worksheet. Complete a separate worksheet for each job that requires it.
- Counting time off as Maine working days. Working days do not include holidays, sick days, vacations, or other days you were not required to work.
- Counting a split-location day as a full Maine day. If you worked partly in Maine and partly outside Maine on the same day, count one-half day in Maine.
- Leaving out non-working days from line 2. Total days employed includes weekends, holidays, vacation, and sick days. Non-working days are then listed separately on lines 3a through 3f.
Questions people ask
Should I use Worksheet C if I know exactly how much I earned in Maine?
No. Do not complete the worksheet if you know the actual compensation earned inside and outside Maine.
Can a part-year resident apportion income earned while living as a Maine resident?
No. Part-year residents may not apportion income earned while they were Maine residents. The worksheet directs them to enter only income earned while nonresidents.
What if I worked in Maine and another state on the same day?
Treat a working day spent partly in Maine and partly outside Maine as one-half day worked in Maine.
What if more than one job requires apportionment?
Complete a separate Worksheet C for each job that requires the worksheet.
Where does the Maine-source compensation amount go?
Include the amount from Worksheet C, line 8, on Worksheet B, line 1, Column E. Enclose Worksheet C with Form 1040ME.