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Income/Estate Tax

Guidance Documents

These guidance documents are produced to help explain areas of Maine income tax law that are more complex and require more than is covered in form instructions.

NOTE: Some documents are currently only available in PDF format - HTML versions will be created in the near future. Documents in HTML version have a link to the PDF format for printing purposes.

Note: PDF format requires the free Adobe Reader to view.

List of Guidance Documents

• Bonus Depreciation & Section 179 Expense
  • Maine Income Modifications Related to Bonus Depreciation and Section 179 Expense [pdf version]
  • Examples of Bonus Depreciation/Section 179 Expense Modifications [pdf version]
• Combat Zone Tax Relief [pdf version]
• Estate Tax
  • Maine Estate Tax Valuation and Filing Basics [pdf version] [return attachment#1][return attachment #2]
  • Application of Exclusion Amounts under the Maine Estate Tax [pdf version]
  • Qualified Terminable Interest Property and Maine Elective Property [pdf version]
• Pine Tree Development Zone Program Benefits [pdf version]
• Net Operating Lossess
  • Modifications Related to Net Operating Losses -- Examples for C Corporations [pdf version]
  • Modifications Related to Net Operating Losses -- Examples for Individuals [pdf version]
• Guidance to Residency Status [pdf version]
• Guidance to Residency "Safe Harbors" [pdf version]
• 2008 Instructional Pamphlet for Schedule 3 -- Credit for Taxes Paid to Another Jurisdiction (from our forms web page) [pdf version]
• 2008 Instructional Pamphlet for Schedule NR -- Apportionment for nonresidents and part-year residents (from our forms web page) [pdf version]
• 2008 Instructional Pamphlet for Schedule NRH -- Apportionment for married person electing to file single (from our forms web page) [pdf version]
• Taxability of Government Obligations [pdf version]

 

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