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10. How do I complete Schedule NRH?
You must file a Maine long form if you use Schedule NRH.
Read the instructions for Schedule NRH carefully. Read the specific instructions for each line on the schedule before you complete that line on the form.
If you filed a married joint federal income tax return, but you and your spouse have different residency status, you may be able to use Schedule NRH. Also, if you and your spouse are both nonresidents or "safe harbor" residents of Maine, but only one of you has income from Maine, you may use Schedule NRH.
By filing Schedule NRH, you are choosing to be taxed as a single individual on your state return, even though you filed a joint federal return.
You should keep the following points in mind when completing Schedule NRH:
• Do not include your spouse’s name or social security number on the front of your return.
• Check the filing status box for Single. Do not check the box for Married Filing Separate, Married Filing Joint, or Head of Household.
• Check the residency status that applies to you. For more information regarding residency status, see the Guidance to Residency Status and/or the Guidance to Residency "Safe Harbors" pamphlets. You can download copies of the pamphlets from our web site at http://www.maine.gov/revenue/incomeestate/guidance/ or request copies by calling our forms order line at (207) 624-7894.
• Do not claim your spouse’s personal exemption. The total number of exemptions on your Maine return should be one less than the total number of exemptions shown on your married joint federal return.
• Do not enter your spouse’s income under Column C. Column A is not designed to equal the total of Column B and Column C.
• Nonresidents and part-year residents are the only people who may enter anything in Column C. Residents of Maine should leave Column C blank.
• If you have any tax additions or tax credits, such as a child care credit, complete Maine Schedule A. The additions or tax credits on Schedule A must be prorated based on your portion of the household income as shown on Schedule NRH.
• You must send a copy of your federal return when filing Schedule NRH.
Additional written instructions are available to help you complete Schedule NRH at http://www.maine.gov/revenue/incomeestate/guidance/ScheduleNRHGuide11.pdf
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