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09. How do I complete Schedule NR?

You must file a Maine long form to get a nonresident credit on Schedule NR.

Read the instructions for Schedule NR carefully. Read the specific instructions for each line on the schedule before you complete that line on the form.

You should keep the following points in mind when completing Schedule NR:

• Only part-year residents, nonresidents and "safe harbor" residents of Maine may claim a credit from Schedule NR. Residents of Maine should not file Schedule NR.

• Any income you received as a resident of Maine is Maine income, regardless of where it was earned.

• Any income earned by a nonresident or "safe harbor" resident of Maine within the state is Maine income.

o Nonresidents and "safe harbor" residents of Maine generally do not have to include income from most pensions, annuities, or interest as Maine income, even if the income is from Maine banks or is from a previous employer within Maine.

o Wages, business income, and capital gains from sources within Maine are Maine income even if you received the income as a nonresident.

o All part-year residents, nonresidents and "safe harbor" residents must send a copy of their federal return with their Maine return.

Additional written instructions are available to help you complete Schedule NR at http://www.maine.gov/revenue/forms/1040/2007/07ScheduleNRGuide.pdf

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