Guidance Documents

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

• Modifications Related to Bonus Depreciation & Section 179 Expensing (PDF)
• Determining Residency Status (PDF)
• Residency Safe Harbors for Residents Spending Time Outside Maine (PDF)
• Maine Estate Tax
  • Maine Estate Tax For Deaths Occurring After 2012 (PDF)
  • Maine Estate Tax Through 2012 (PDF)
• Modifications Related to Net Operating Losses
  • Examples for C Corporations (PDF)
  • Examples for Individuals (PDF)
• Taxability of Government Obligations (PDF)
• 2024 Credit for Income Tax Paid to Other Taxing Jurisdiction (PDF)
• 2024 Schedule NR/Worksheet A/Worksheet B for Calculating the Nonresident Credit for Part-year Residents, Nonresidents, and Safe Harbor Residents (PDF)
• 2024 Schedule NRH/Worksheet A/Worksheet C for Apportionment and for Calculating the Nonresident Credit for Part-year Residents, Nonresidents, and Safe Harbor Residents (for Married Person Electing to File Single) (PDF)
• Tribal Members Residing on Tribal Land
  • Tribal Member Residing on Tribal Land (PDF)
  • 2024 Form 1040ME, Schedule ETM for Calculating the Income Modifications for Tribal Members Residing on Tribal Land (PDF)
• Combat Zone Tax Relief (PDF)
• Pine Tree Development Zone Tax Credit (PDF)