Chapter 806 - NONRESIDENT INDIVIDUAL INCOME TAX

  1. § 125-806-01 - Definitions
  2. § 125-806-02 - Income subject to Maine income tax
  3. § 125-806-03 - Income not subject to Maine income tax
  4. § 125-806-04 - Deduction of losses
  5. § 125-806-05 - Special sourcing rules
  6. § 125-806-06 - Income tax credits
  7. § 125-806-07 - Return of nonresident or part-year resident individual
  8. § 125-806-08 - Maine taxable income computation for spouses filing as single individuals
  9. § 125-806-09 - Maine tax additions and tax credits for spouses filing as single individuals
  10. § 125-806-10 - Maine income tax withholding obligations
  11. § 125-806-11 - Application date

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.

Notes

EFFECTIVE DATE:
December 13, 1987
AMENDED:
February 17, 1991
EFFECTIVE DATE (ELECTRONIC CONVERSION):
May 1, 1996
AMENDED:
January 1, 1997
NON-SUBSTANTIVE CORRECTIONS:
February 19, 1998 - converted to Microsoft Word for Windows
AMENDED:
November 12, 2000
NON-SUBSTANTIVE CORRECTIONS:
November 27, 2000 - removed stray diacritical marks and corrected misspelling caused by scanning
REPEALED AND REPLACED:
November 12, 2006 - filing 2006-469
AMENDED:
February 11, 2012 - filing 2012-16
2/11/2017- filing 2017- 011

STATUTORY AUTHORITY: 36 M.R.S. §§112 , 5142

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