Guidance Documents

These guidance documents are intended as advice to persons seeking more information than is available in the filing instructions for tax returns.

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List of Guidance Documents

• Modifications Related to Bonus Depreciation & Section 179 Expensing [pdf version]
  
  
• Combat Zone Tax Relief [pdf version]

• Maine Estate Tax
  • Maine Estate Tax For Deaths Occurring After 2012 [pdf version]
  • Maine Estate Tax Through 2012 [pdf version]

• Pine Tree Development Zone Tax Credit [pdf version]

• Modifications Related to Net Operating Lossess
  • Examples for C Corporations [pdf version]
  • Examples for Individuals [pdf version] 

• Guidance to Residency Status [pdf version]

• Guidance to Residency "Safe Harbors" [pdf version]

• 2019 Instructional Pamphlet for Credit for Taxes Paid to Another Jurisdiction [pdf version] (from our forms web page)

• 2019 Instructional Pamphlet for Schedule NR -- Apportionment for nonresidents and part-year residents [pdf version] (from our forms web page)

• 2019 Instructional Pamphlet for Schedule NRH -- Apportionment for married person electing to file single [pdf version] (from our forms web page)

• Taxability of Government Obligations [pdf version]