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)
• Guidance to Residency Status (PDF)
• Guidance to Residency "Safe Harbors" (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)
• 2020 Instructional Pamphlet for Credit for Taxes Paid to Another Jurisdiction (PDF)
• 2020 Instructional Pamphlet for Schedule NR -- Apportionment for nonresidents and part-year residents (PDF)
• 2020 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)