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23. I am a nonresident of Maine with business activity (such as rental property) located in the state. In prior years, this activity has generated a loss, but this year I realized a gain. Can I use the previous years’ losses to offset this year’s gain?

No, unless you have a federal loss that you can carry forward to this year. If your Maine losses have previously offset federal income, you cannot use those losses again to offset future Maine income.

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