If you are a part-year resident of Maine and received income during that part of the year you were a resident of Maine, or, if as a nonresident, had income from Maine sources resulting in a Maine income tax liability, you must file a Maine long form (1040ME).
Nonresidents and part-year residents who receive income from outside Maine while nonresidents of Maine may be able to claim a nonresident credit. This credit is calculated on Schedule NR using Worksheet A, Worksheet B and, if necessary, Worksheet C. The nonresident credit may be claimed only on the Maine long form (1040ME). Full year residents of Maine may not claim a nonresident credit and should not complete Schedule NR. Do not file Schedule NR if all your income is taxable by Maine.


