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
- Modifications Related to Net Operating Losses
- Taxability of Government Obligations (PDF)
- 2022 Credit for Income Tax Paid to Other Taxing Jurisdiction (PDF)
- 2022 Schedule NR/Worksheet A/Worksheet B for Calculating the Nonresident Credit for Part-year Residents, Nonresidents, and Safe Harbor Residents (PDF)
- 2022 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)
- 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.