Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 806 - NONRESIDENT INDIVIDUAL INCOME TAX
- Section 125-806-01 - Definitions
- Section 125-806-02 - Income subject to Maine income tax
- Section 125-806-03 - Income not subject to Maine income tax
- Section 125-806-04 - Deduction of losses
- Section 125-806-05 - Special sourcing rules
- Section 125-806-06 - Income tax credits
- Section 125-806-07 - Return of nonresident or part-year resident individual
- Section 125-806-08 - Maine taxable income computation for spouses filing as single individuals
- Section 125-806-09 - Maine tax additions and tax credits for spouses filing as single individuals
- Section 125-806-10 - Maine income tax withholding obligations
- Section 125-806-11 - Application date
Current through 2024-13, March 27, 2024
SUMMARY: This rule provides income tax guidance for nonresident individuals in the following areas:
Determination of Maine-source income; Deduction of Maine losses; Attribution and apportionment of income, tax additions and tax credits to Maine; Returns, worksheets and schedules to be used for filing; Determination of taxable income and tax credits for spouses filing as single individuals; and Income tax withholding obligations.
STATUTORY AUTHORITY: 36 M.R.S. §§112 , 5142
Disclaimer: These regulations may not be the most recent version. Maine may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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