Worksheets A & B: Residency Information Worksheet and Income Allocation Worksheet (2024)
Maine · Maine Revenue Services · Used for tax years 2024
Maine Worksheets A and B report residency information and allocate income for part-year residents, nonresidents, and safe harbor residents. Worksheet A records residency details, while Worksheet B separates income by residency period and source for use in completing Schedule NR.
Who files this form
Worksheet A must be completed by:
- All part-year residents who moved into or out of Maine during 2024.
- Nonresidents and safe harbor residents filing a Maine return for the first time.
- Former Maine residents filing as nonresidents or safe harbor residents for the first time.
Worksheet B must be completed by part-year residents, nonresidents, and safe harbor residents before completing Schedule NR. Married people filing separate Maine income tax returns must complete separate worksheets for each spouse.
What you'll need
Have the following information and documents available:
- For Worksheet A: Names, Social Security numbers, dates of birth, occupations, states of residence, and the number of days spent in Maine during 2024. The worksheet also asks about military service, property ownership, moves, voter and vehicle registrations, licenses, and other ties to Maine.
- For Worksheet B: Income amounts from your federal return, allocated between your Maine resident and nonresident periods and by where the income was earned.
- Other jurisdictions' returns: Part-year residents who earned income in another jurisdiction during their Maine resident period must attach copies of the income tax returns filed with those jurisdictions.
- Additional sheets, if needed: Use these for Worksheet A explanations or to list additional jurisdictions and the periods when income was earned there.
- Worksheet C, if necessary: Use the Employee Apportionment Worksheet to calculate Worksheet B, line 1, Column E.
How to file
Enclose the required worksheets with your Form 1040ME.
Complete Worksheet B before completing Schedule NR. Instructions for using Worksheet B, line 15 to complete Schedule NR, line 1 are available at maine.gov/revenue/tax-return-forms. Worksheet C is also available there if needed.
Common mistakes
- Leaving out Worksheet A when required: The form warns that failing to enclose a completed Worksheet A with Form 1040ME may delay processing.
- Using one Worksheet B for spouses filing separately: Each spouse must complete a separate worksheet when filing separate Maine income tax returns.
- Missing Column C income: Part-year residents must make an entry in Column C if they earned income in another jurisdiction during their Maine resident period. List each jurisdiction and the dates the income was earned, and attach copies of the income tax returns filed there.
- Skipping the Schedule NR instructions: The form directs you to the online instructions for using Worksheet B, line 15 to complete Schedule NR, line 1.
Questions people ask
Do I need Worksheet A if I moved into or out of Maine during 2024?
Yes. All part-year residents moving into or out of Maine during the tax year must complete Worksheet A and enclose it with Form 1040ME.
Which days in Maine should I count on Worksheet A?
Line 4 asks for the number of days you spent in Maine for any purpose during 2024.
What if I still own the Maine property reported on Worksheet A?
If you answered yes to question 5 and have not disposed of the property, question 9 asks how you intend to use it and how often. Attach a separate sheet if necessary.
What does Worksheet B, Column E report?
Column E reports income from Column D that came from Maine sources. If necessary, use Worksheet C to calculate the wages, salaries, tips, and other compensation amount on line 1 of Column E.
Should spouses filing separate Maine returns share Worksheet B?
No. Married people filing separate Maine income tax returns must complete separate worksheets for each spouse.