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11. How do I complete the Worksheet for Credit for Tax Paid Other Jurisdictions?

You must file a Maine Form 1040ME in order to claim a credit for taxes paid to another jurisdiction.

If you were a resident of Maine (excluding "safe harbor" residents) during the tax year, and received income that was taxed during the year by another state, you may claim a credit for income taxes paid to another jurisdiction.

Read the instructions for the Worksheet for Credit Paid to Other Jurisdictions before completing the worksheet. Always complete the other state’s income tax return before completing the Maine return. You must submit a copy of the other state’s return with your Maine return.

When completing line 4b, entitled “Income taxes paid to other jurisdiction,” do not write the amount of withholdings paid to another state on this line. Instead, write the actual tax liability due to the other state on this line. That amount is usually the amount of the other state’s withholdings, plus any additional money you owed them when you filed your return, or less any refund you are entitled to from the other state.

If you paid income taxes to a number of states, complete a separate Worksheet for Credit for Tax Paid to Other Jurisdiction for each state. Add the resulting tax credits together when reporting the allowable credit on Maine Schedule A.

Generally, you cannot claim both a credit for taxes paid to another jurisdiction and a Schedule NR nonresident credit on the same return. However, if you are a part-year resident, and you earned income as a resident of Maine that was also taxed by another state, you may be eligible to claim both credits. Complete Schedule NR first. Then complete the Worksheet for Credit for Tax Paid to Other Jurisdiction based only on the portion of your income that was earned as a resident of Maine.

Additional written instructions are available to help you complete the Worksheet for Credit for Tax Paid to Other Jurisdiction at http://www.maine.gov/revenue/incomeestate/guidance/CrTaxPaidOtherJurisdictionGuide12.pdf

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