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)
- Guidance to Residency Status (PDF)
- Guidance to Residency "Safe Harbors" (PDF)
- Maine Estate Tax
- Modifications Related to Net Operating Losses
- Taxability of Government Obligations (PDF)
- 2019 Instructional Pamphlet for Credit for Taxes Paid to Another Jurisdiction (PDF)
- 2019 Instructional Pamphlet for Schedule NR -- Apportionment for nonresidents and part-year residents (PDF)
- 2019 Instructional Pamphlet for Schedule NRH -- Apportionment for married person electing to file single (PDF)
- Combat Zone Tax Relief (PDF)
- Pine Tree Development Zone Tax Credit (PDF)
To view PDF or Word documents, you will need the free document readers. Alternate formats can be requested at (207) 626-8475 or via email.