Worksheets A & B: Residency Information Worksheet and Income Allocation Worksheet (2025)
Maine · Maine Revenue Services · Used for tax years 2025
These worksheets report residency information and allocate income for Maine 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. Bo
Who files this form
Worksheet A: Residency Information
The following people must complete Worksheet A and enclose it with Form 1040ME:
- All part-year residents who moved into or out of Maine during the tax year.
- 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: Income Allocation
Part-year residents, nonresidents, and safe harbor residents must complete Worksheet B before completing Schedule NR. Enclose it with Form 1040ME.
Married people filing separate Maine income tax returns must complete separate Worksheets B for each spouse.
What you'll need
Have the following information and documents available, as applicable:
- For Worksheet A: Names, Social Security numbers, dates of birth, occupations, and 2025 residency information for yourself and your spouse. The worksheet asks about days spent in Maine, property ownership, moves, military residence, and other ties to Maine or another state.
- For Worksheet B: Income amounts from your federal return, broken down by Maine resident and nonresident periods and by where the income was earned.
- Other jurisdictions' returns: Part-year residents reporting income earned in another jurisdiction during Maine residency must attach copies of the income tax returns filed with those jurisdictions. List each jurisdiction and the months and years the income was earned there.
- Extra sheets: Use separate sheets if needed for Worksheet A explanations or Worksheet B's list of other jurisdictions.
- Worksheet C, if needed: Use the Employee Apportionment Worksheet to calculate Worksheet B, line 1, Column E. It is available at maine.gov/revenue/tax-return-forms.
How to file
Enclose the required worksheets with your Form 1040ME.
Complete Worksheet B before Schedule NR. The form directs you to instructions at maine.gov/revenue/tax-return-forms for using Worksheet B, line 15, to complete Schedule NR, line 1.
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.
- Combining spouses on Worksheet B when filing separately: Married people filing separate Maine returns must complete separate worksheets for each spouse.
- Skipping Column C when required: Part-year residents must enter income earned in another jurisdiction during Maine residency and attach copies of the returns filed with those jurisdictions.
- Completing Schedule NR before Worksheet B: The form says to complete Worksheet B first.
Questions people ask
Which days in Maine count for Worksheet A?
Line 4 asks for the number of days you spent in Maine during 2025 for any purpose.
How should I answer Worksheet A's questions?
Enter “Yes” or “No” on each line unless the worksheet asks for something else, such as a state, date, or number of days.
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 income goes in Worksheet B, Column E?
Column E is for income from Column D that came from Maine sources. If necessary, use Worksheet C to calculate the wages and other compensation amount on line 1, Column E.