(c) Pensions, annuities and IRA distributions (see instructions)..............................................................1c.

(d) Wages, salaries, tips, etc. (see instructions.) .....................................................................................1d.

(e) Other income (see instructions) .........................................................................................................1e. OR, IF YOU DO FILE FEDERAL FORM 1040, ENTER: 2. (a) Federal total income (from federal Form 1040, line 6). If fi ling Schedule NRH - see instructions......2a.

(b) Social security benefi ts not included on line 2a above (federal Form 1040, line 5a minus

line 5b) and railroad retirement benefi ts not included on line 2a above (see instructions) ................2b.

(c) Interest not included on line 2a above. If fi ling Schedule NRH - see instructions. .............................2c.

(d) Loss add-backs (see instructions)......................................................................................................2d. 3. Total Income. Add lines 1a through 1e OR lines 2a through 2d above ......................................................3.

Note that if the amount on line 3 is more than the amount shown in the table below for your fi ling

status and the number of qualifying children and dependents on Form 1040ME, line 13a, you do not

qualify for the property tax fairness credit.

If the amount on line 3 is more than the maximum income amount shown in the sales tax fairness

credit table (see instructions for line 13) for your fi ling status and the number of qualifying children

and dependents on Form 1040ME, line 13a, you do not qualify for the sales tax fairness credit. Name(s) as shown on Form 1040ME 2018 99 *1802205* Your Social Security Number SCHEDULE PTFC/STFC FORM 1040ME Attachment Sequence No. 3 PROPERTY TAX FAIRNESS CREDIT SALES TAX FAIRNESS CREDIT For MAINE RESIDENTS and PART-YEAR RESIDENTS ONLY. Enclose with Form 1040ME. See instructions. For more information, visit www.maine.gov/revenue/forms. MM DD YYYY MM DD YYYY

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.00 13 Continue on next page. To apply for the property tax fairness credit, go to line 4. If you are applying only for the sales tax fairness credit, go to line 13. If your Filing Status is: Form 1040ME, line 13a is: 0 1 more than 1 Your maximum income limitation is: Single $34,167 $34,167 $34,167 Head of Household $44,167 $44,167 $54,167 Married fi ling Jointly or Qualifying Widow(er) $44,167 $54,167 $54,167 AND OR OR ·

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.00 PROPERTY TAX FAIRNESS CREDIT (lines 4 through 12): 4. Enter the property tax you paid on your home in 2018. (See instructions.) ................................................4.

If you paid no property tax in 2018, skip to line 5a. 5. (a) Enter the rent you paid on your home in 2018. (See instructions.) ....................................................5a.

If you paid no rent in 2018, skip to line 6.

(b) Does the rent entered on line 5a include heat, utilities, furniture or similar items? ............................... 5b. Yes No

(c) If line 5b is yes and you know the amount paid for heat, utilities, furniture or

similar items, enter that amount on line 5c. If yes, and you do not know the amount paid,

multiply line 5a by 15% (.15) and enter the result on line 5c. If line 5b is no, enter “0” on line 5c. ..........5c.

(d) Line 5a minus line 5c .........................................................................................................................5d.

(e) Multiply line 5d by 15% (.15) ..............................................................................................................5e.

(f) Landlord’s name and telephone number

6. Add lines 4 and 5e.......................................................................................................................................6. 7. Enter the amount shown in the table below for your fi ling status and the number of qualifying children

and dependents on Form 1040ME, line 13a: ................................................................................................... 7.

8. Benefi t base. Enter the smaller of line 6 or line 7 ........................................................................................8. 9. Multiply line 3 by 6% (.06) ...........................................................................................................................9.

(a) Is the amount on line 8 more than the amount on line 9? If yes, go to line 10 below. If no, you

do not qualify for the property tax fairness credit. Go to line 13 below to apply for the sales tax fairness credit. ......9a. Yes No 10. Subtract line 9 from line 8..........................................................................................................................10. 11. Were you or your spouse (if married fi ling jointly) at least 65 years of age during the tax year? ..............11. Yes No

(a) If yes, enter $1,200. If no, enter $750. .............................................................................................11a. 12. Enter line 10 or line 11a, whichever is smaller, here and on Form 1040ME, line 25d. ............................12. SALES TAX FAIRNESS CREDIT (lines 13 and 13a): 13. See the table on page 16 for your fi ling status. Enter the amount shown for your total income from

line 3 and the number of qualifying children and dependents. If you are fi ling Schedule NR or Schedule

NRH, go to line 13a. Otherwise, enter this amount on Form 1040ME, line 25e. .............................................13. (a) PART-YEAR RESIDENTS FILING SCHEDULE NR OR SCHEDULE NRH - You must prorate the sales

tax fairness credit. Schedule NR, multiply line 13 by the Maine-source income ratio (1.0000

minus Schedule NR, line 7). Schedule NRH, multiply line 13 by the Maine-source income ratio

of your income (1.0000 minus Schedule NRH, line 7, column C).

Enter the result here and on Form 1040ME, line 25e. .....................................................................13a.

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.00 2018 Form 1040ME, Schedule PTFC/STFC, page 2

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.00 99 *1802206* 14

.00 If your Filing Status is: Form 1040ME, line 13a is: 0 1 more than 1 Your maximum benefi t base is: Single $2,050 $2,050 $2,050 Head of Household $2,650 $2,650 $3,250 Married fi ling Jointly or Qualifying Widow(er) $2,650 $3,250 $3,250 AND OR OR ·

16 15 SCHEDULE PTFC/STFC – PROPERTY TAX FAIRNESS CREDIT & SALES TAX FAIRNESS CREDIT INSTRUCTIONS (Form 1040ME, lines 25d and 25e) Who is eligible? You may qualify for a refundable Property Tax Fairness Credit up to $750 ($1,200 if you are 65 years of age or older) if you meet all of the following: • You were a Maine resident during any part of the tax year; • You owned or rented a home in Maine during any part of the tax year and lived in that home as your principal residence during the year; • Your total income during 2018 was not more than the amount shown in the table below for your fi ling status and the number of qualifying children and dependents you claim: • You paid property tax on your home (principal residence) in Maine during the tax year that is greater than 6% of your total income or you paid rent on your home (principal residence) in Maine during the tax year that is greater than 40% of your total income. Note that the amount of property tax or rent you can include may be limited. See line 7 on Schedule PTFC/STFC. You may qualify for a refundable Sales Tax Fairness Credit up to $225, depending on the number of qualifying children and dependents on Form 1040ME, line 13a, if you meet all of the following: • You were a Maine resident during any part of the tax year; • Your total income during 2018 was not more than $26,350 if fi ling single; $41,050 if fi ling head of household; or, $51,750 if married fi ling jointly or qualifying widow(er). See the line 13 instructions below for more information. You cannot claim the Sales Tax Fairness Credit if you are claimed as a dependent on another person’s return. You cannot claim either the Property Tax Fairness Credit or Sales Tax Fairness Credit if your fi ling status is married fi ling separately. SCHEDULE PTFC/STFC - SPECIFIC INSTRUCTIONS Step 1. Complete Form 1040ME according to the form instructions. If you are fi ling Form 1040ME only to claim the property tax fairness credit and/or the sales tax fairness credit, you have no Maine income modifi cations on Form 1040ME, Schedule 1 and you do not fi le a federal income tax return, complete Maine Form 1040ME according to the instructions below: • fi ll in your name, address, social security number, telephone number and, if married, your spouse’s name and social security number; • check Box A below your address; • enter your correct fi ling status on lines 3-7; • enter your correct residency status on lines 8-11; • check the applicable boxes on lines 12a through 12d if either you or your spouse were 65 years or over or blind during 2018; • enter the number of personal exemptions for yourself and your spouse, if married you can claim on line 13; • enter the number of qualifying children and dependents you can claim on line 13a; • enter 0 on lines 14, 15 and 16; • complete Schedule PTFC/STFC (see Step 2 instructions below); • enter the amount from Schedule PTFC/STFC, line 12 on Form 1040ME, line 25d; • enter the amount from Schedule PTFC/STFC, line 13 or line 13a, whichever applies, on Form 1040ME, line 25e; • enter the sum of Form 1040ME, lines 25d and 25e on Form 1040ME, lines 25f, 27, 28, 32 and 33b. Any refund will be mailed to you. However, if you want your refund deposited directly into your checking or savings account, also complete lines 33c, 33d and 33e. Step 2. Complete Schedule PTFC/STFC. Enter your name and social security number as shown on Form 1040ME. Also enter your date of birth and your spouse’s date of birth, if married. Complete either lines 1a through 1e OR lines 2a through 2d. If you do not fi le federal Form 1040, complete lines 1a through 1e. If you do fi le a federal Form 1040, enter your income on lines 2a through 2d. If you do not fi le federal Form 1040: Line 1a. Social security and railroad retirement benefi ts. Enter all payments received under the federal Social Security Act, including regular social security benefi ts, social security disability benefi ts and supplemental security income. Include the gross amount before Medicare is subtracted. This amount can generally be found on federal Form SSA-1099 (see also federal Form 1040, line 5a). Also enter on this line the amount of railroad retirement benefi ts received. This amount can generally be found on federal Form RRB-1099 or RRB-1099-R. Line 1b. Interest and dividends. Enter all interest and ordinary dividends you received. These amounts can generally be found on the federal Form 1099 issued by the payer. Line 1c. Pensions, annuities and IRA distributions. Enter the amount of all pensions, annuities and IRA distributions you received that would be included in federal total income if you fi led a federal income tax return. These amounts can generally be found on the federal Form 1099 issued by the payer. Line 1d. Wages, salaries, tips, etc. Enter the total amount of wages, salaries and other compensation that would be included in federal total income if you fi led a federal income tax return. This amount is generally reported in box 1 of the federal Form W-2 or on the federal Form 1099 issued by the payer. Line 1e. Other income. Enter alimony received; business income (but do not enter business losses); capital gains; other gains; any income from rental real estate, royalties, partnerships, S corporations, trusts, etc.; farm income; unemployment compensation; any other income that would be included in federal total income if you fi led a federal income tax return. For more information on federal total income, see the federal income tax forms and instructions at www.irs.gov. If you do fi le federal Form 1040: Line 2a. Federal Total Income. Enter your federal total income from federal Form 1040, line 6. If fi ling Form 1040ME, Schedule NRH, enter the amount from Schedule NRH, line 1f, column B. Line 2b. To the extent not already included in federal total income on line 2a, enter all payments received under the federal Social Security Act and the amount of railroad retirement benefi ts received. See the instructions for line 1a above. If fi ling Form 1040ME, Schedule NRH, enter only those payments you received. Line 2c. Enter only amounts not already included in federal total income on line 2a. If fi ling Form 1040ME, Schedule NRH, enter your portion of the interest earned. If your Filing Status is: Form 1040ME, line 13a is: 0 1 more than 1 Your maximum income limitation is: Single $34,167 $34,167 $34,167 Head of Household $44,167 $44,167 $54,167 Married fi ling Jointly or Qualifying Widow(er) $44,167 $54,167 $54,167 AND OR OR ·

16 Line 2d. Loss add-backs. Enter on line 2d the amount of any negative amount (net loss) shown on federal Form 1040, Schedule 1, lines 12, 13, 14, 17, 18 and 21. Enter the total of the amounts as a positive number. If fi ling Form 1040ME, Schedule NRH, enter only those amounts shown on Schedule NRH, column B, lines 1c, 1d, and 1e. After completing line 3, if you are applying only for the Sales Tax Fairness Credit, skip to line 13. Line 4. Property Tax. If you owned your home in Maine and lived in that home during 2018, enter the amount of property tax paid during 2018 on your house and house lot up to 10 acres. If your house is on land that is more than 10 acres, call your town or city assessor to get the tax on your house and the land up to 10 acres. Part-year residents - enter only the property tax amounts you paid for your home in Maine during the part of the tax year you were a Maine resident. Note: You may be asked to provide proof of the property tax paid before a refund is issued. • Do not use the amount of property tax assessed; enter only the amount of tax actually paid on your home during 2018. • Do not include amounts paid for interest or special assessments. • Do not include property taxes on property other than your primary residence. • Do not claim any property tax paid by others. If the home is jointly owned, enter only the property tax you paid. You can claim the tax you paid on your home even if you have transferred ownership to someone else under a legal agreement that allows you to continue to live in the home, but you can claim the tax on the home only for as long as you live in the home. • Do not include taxes on any part of your home or property used exclusively for business. For example, you owned a two-story building. You lived upstairs and ran a store downstairs. You can claim one-half of the property tax you paid. Do not include property taxes claimed as a business expense on your federal tax return. • Do not include taxes on any part of your home that serves as a separate dwelling. Include only the taxes paid for the part of the home you occupied as your primary residence. For example, your primary residence is one unit located in a three-unit dwelling. You can claim only one-third of the property tax paid. Note: If you owned a home that was on rented land or vice-versa, you can include the property tax you paid during 2018 on line 4 and the rent you paid during 2018 on line 5a. For example, you owned a mobile home located in a park. Enter the property tax on your mobile home on line 4 and the lot rent you paid on line 5a. Line 5a. Enter the total rent you paid for your home (principal residence) in Maine during 2018. If you moved during the tax year, include the rent you paid during the tax year to live in each home or apartment. Include Workfare payments received from your town used to pay your rent. Part-year residents - enter only rent amounts you paid on your home in Maine during the part of the tax year you were a Maine resident. Note: You may be asked to provide copies of rent receipts or canceled checks before a refund is issued. • Do not include mortgage payments or room and board payments. Mortgage payments and room and board payments are not rent. • Do not include the rent amount paid by a government program. • Do not include rent for any part of your home that was rented out to others. For example, you share an apartment with your sister. Each of you are equally responsible for one-half of the rent. Include only the amount of rent you paid to live in the apartment. • Do not include rent for any part of your home used exclusively for business. For example, you rent a two-story building. You live in a 2nd fl oor apartment and run a business on the 1st fl oor. Claim only the portion of rent you paid for the right to live in the 2nd fl oor apartment. • Do not include rent claimed as a business expense on your federal return. Line 5c. If the rent you entered on line 5a includes an amount for heat, utilities, furniture or other similar items and you know the amount paid toward the heat, utilities, furniture or other similar items, enter the amount on line 5c. If your landlord cannot provide the amount you paid for heat, utilities, furniture or other similar items, multiply the amount on line 5a by 15% (.15) and enter the result on line 5c. If the rent entered on line 5a does not include an amount paid for heat, utilities, furniture or other similar items, enter 0 on line 5c. Line 5d. Subtract line 5c from line 5a. The rent you paid can include only the amount paid for the right to live in your home, excluding amounts paid for heat, utilities, furniture or other similar items. Line 13. Sales Tax Fairness Credit. See the tables below for your fi ling status (from Form 1040ME, lines 3 through 7). a) To fi nd the credit, read down the “At least - But not more than” columns and fi nd the line that includes your Total Income from Schedule PTFC/STFC, line 3. b) Then, go to the column that includes the number of qualifying children and dependents on Form 1040ME, line 13a. Enter the credit from that column on Schedule PTFC/STFC, line 13. Example. If your fi ling status is Head of Household, your total income from Schedule PTFC/STFC, line 3 is $38,050, and you claim 3 qualifying children and dependents, enter $75 on Schedule PTFC/STFC, line 13. If your fi ling status is Married fi ling jointly or Qualifying widow(er), fi nd the amount for your income and number of qualifying children and dependents below: If Schedule PTFC/STFC,

line 3 is:

But not At more least: than: 0 1 2+ 0 40,750 175 200 225 40,751 41,750 155 180 205 41,751 42,750 135 160 185 42,751 43,750 115 140 165 43,751 44,750 95 120 145 44,751 45,750 75 100 125 45,751 46,750 55 80 105 46,751 47,750 35 60 85 47,751 48,750 15 40 65 48,751 49,750 0 20 45 49,751 50,750 0 0 25 50,751 51,750 0 0 5 51,751 52,750 0 0 0 And the number on Form 1040ME, line 13a is: If your fi ling status is Single, fi nd the amount for your income below: If Schedule PTFC/STFC,

line 3 is:

But not At more least: than:

Enter: 0 20,350 125 20,351 20,850 115 20,851 21,350 105 21,351 21,850

95 21,851 22,350

85 22,351 22,850

75 22,851 23,350

65 23,351 23,850

55 23,851 24,350

45 24,351 24,850

35 24,851 25,350

25 25,351 25,850

15 25,851 26,350

5 26,351 26,850

0 If your fi ling status is Head of Household, fi nd the amount for your income and number of qualifying children and dependents below: If Schedule PTFC/STFC,

line 3 is:

But not At more least: than: 0-1 2 3+ 0 30,550 175 200 225 30,551 31,300 160 185 210 31,301 32,050 145 170 195 32,051 32,800 130 155 180 32,801 33,550 115 140 165 33,551 34,300 100 125 150 34,301 35,050 85 110 135 35,051 35,800 70 95 120 35,801 36,550 55 80 105 36,551 37,300 40 65 90 37,301 38,050 25 50 75 38,051 38,800 10 35 60 38,801 39,550 0 20 45 39,551 40,300 0 5 30 40,301 41,050 0 0 15 41,051 41,800 0 0 0 And the number on Form 1040ME, line 13a is:

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1 ADDITIONS to federal adjusted gross income.

a Income from municipal and state bonds, other than Maine ...................................................1a

b Net Operating Loss Recovery Adjustment. (Attach a schedule showing your calculation.) ..1b

c Maine Public Employees Retirement System Contributions. ................................................1c

d Bonus Depreciation Add-back. (See instructions.) ................................................................1d

e Maine Capital Investment Credit Bonus Depreciation Add-back. (See instructions.) ................1e

f Fiduciary Adjustment - additions only. (Attach a copy of your federal Schedule K-1.) ...........1f

g Other. (Attach worksheet(s) - see instructions.) ....................................................................1g

h Total Additions. (Add lines 1a through 1g.) ............................................................................1h 2 SUBTRACTIONS from federal adjusted gross income.

a U.S. Government Bond interest included in federal adjusted gross income. (See instructions.) ...2a

b State Income Tax Refund. (Only if included in federal adjusted gross income.) ...................2b

c Social Security and Railroad Retirement Benefi ts included in federal adjusted gross

income. (See instructions.) ....................................................................................................2c

d Pension Income Deduction. (Complete and attach the worksheet on back.) ........................2d

Check here if the amount on line 2d includes military retirement pay (from

line 6 of the Worksheet for Pension Income Deduction) .................................

e Interest from Maine Municipal General Obligation, Private Activity and Airport

Authority Bonds included in federal adjusted gross income. (See instructions.) ...................2e

f Maine Public Employees Retirement System Pick-Up Contributions paid to the taxpayer

during 2018 which have been previously taxed by the state. .................................................2f

g Fiduciary Adjustment - subtractions only. (Attach a copy of your federal Schedule K-1.) .....2g

h Bonus Depreciation and Section 179 Recapture. (See instructions.) ...................................2h

i Medical marijuana business expenses ...................................................................................2i

j Net operating losses disallowed for federal tax purposes ......................................................2j

k Other. (Attach worksheet(s) - see instructions.) .....................................................................2k

(Do not enter non-Maine source income on line 2k)

l Total Subtractions (Add lines 2a through 2k) ..........................................................................2l 3 Net Modifi cation. (Subtract line 2l from line 1h — enter here and on 1040ME, page 1, line 15.)

(If negative, enter a minus sign in the box to the left of the number.) ..................................3 17 99 Name(s) as shown on Form 1040ME Your Social Security Number *1802203*

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.00 SCHEDULE 1 — INCOME MODIFICATIONS - For Form 1040ME, line 15 2018 SCHEDULE 1 FORM 1040ME Attachment Sequence No. 4 INCOME MODIFICATIONS See instructions on page 6. Enclose with your Form 1040ME For more information, visit www.maine.gov/revenue/forms.

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18 NOTE: Enter eligible non-military pension benefi ts on line 1 and eligible military retirement pay on line 6. 1. Total eligible non-military pension income (both Maine and non-Maine sources) included in

your federal adjusted gross income (from federal Form 1040, line 4b). CAUTION: Include only

deductible pension benefi ts that are not specifi cally excluded. See the instructions above. 1. $ $ 2. Maximum allowable deduction. 2. $ 10,000.00 $ 10,000.00 3. Total social security and railroad retirement benefi ts you received - whether taxable or not. 3. $ $ 4. Subtract line 3 from line 2 (if zero or less, enter zero). 4. $ $ 5. Enter the smaller of line 1 or line 4 here 5. $ $ 6. Total eligible military retirement pay included in your federal adjusted gross income

(from federal Form 1040, line 4b). 6. $ $ 7. Add line 5 and line 6 and enter the total for both spouses on Schedule 1, line 2d. 7. $ $ *Use this column only if you are married fi ling jointly and only if your spouse separately earned an eligible pension. 2018 - Worksheet for Pension Income Deduction - Schedule 1, Line 2d Enclose this worksheet and copies of your 1099 form(s) with Form 1040ME. The benefi ts received under a United States military retirement plan, including survivor benefi ts, are fully exempt from Maine income tax. See line 6 of the worksheet below. Only military retirement pay received as a result of service in the United States Army, Navy, Air Force, Marines, or Coast Guard qualify for the military retirement deduction on line 6. In addition, you and your spouse (if married) may each deduct up to $10,000 of other eligible pension income* that is included in your federal adjusted gross income. The $10,000 cap must be reduced by any social security and railroad retirement benefi ts received, whether taxable or not. Deductible pension income, other than military retirement pay, includes state and federal pension benefi ts and retirement benefi ts received from plans established and maintained by an employer for the benefi t of its employees under Internal Revenue Code (IRC) sections 401(a) (qualifi ed pension plans, including qualifi ed 401 SIMPLE plans), 401(k) (qualifi ed cash or deferred arrangements) and 403 (employee annuities). Deductible pension income also includes benefi ts received from an individual retirement account under IRC section 408, Roth IRA accounts under IRC section 408A, SIMPLE individual retirement accounts under IRC section 408(k), simplifi ed employee pension plans under IRC section 408(p), benefi ts received under IRC section 457(b) (state and local government/tax exempt organizations/eligible deferred compensation plans), except that pick-up contributions received from the Maine Public Employees Name(s) as shown on Form 1040ME Your Social Security Number Attachment Sequence No. 5 Retirement System (“MainePERS”) allowed to be deducted on Form 1040ME, Schedule 1, line 2f and pension income from 457(b) plans received prior to age 55 that is not part of a series of equal periodic payments made over the life of the recipient and the recipient’s designated benefi ciary, if applicable, may not be included in the deductible pension amount. Note that a conversion of benefi ts from one account to another does not qualify for the pension income deduction. For example, a deduction may not be taken when a taxpayer converts a traditional IRA to a Roth IRA. The taxpayer, in this case, does not receive a retirement or IRA benefi t at the time of conversion. Pension benefi ts that do not qualify are those received from an ineligible deferred compensation plan under IRC section 457(f), refunds of excess contributions, lump-sum distributions included on federal Form 4972 and distributions subject to the additional 10% federal tax on early distributions (see federal Form 5329, Part 1, or federal Form 1040, Schedule 4, line 59). Also, disability benefi ts reported as wages on your federal income tax return do not qualify. *Eligible pension income does not include benefi ts earned by another person, except in the case of a surviving spouse. Only the individual who earned the benefi t from prior employment may claim the pension income for the deduction. However, a widowed spouse receiving survivor’s benefi ts under an eligible pension plan may claim that amount for purposes of this deduction, but the total pension deduction for the surviving spouse may not exceed $10,000.

Taxpayer Spouse* - -

19 ITEMIZED DEDUCTIONS for Form 1040ME, line 17 Enclose with Form 1040ME For more information, visit www.maine.gov/revenue/forms. 99 Name(s) as shown on Form 1040ME Your Social Security Number 1 Total itemized deductions from federal Form 1040, Schedule A, line 17 ...................................... 1 2 a Taxes you paid included in line 1 above from federal Form 1040, Schedule A, line 5e .........2a

b Deductible costs, included in line 1 above, incurred in the production of

Maine exempt income .......................................................................................................... 2b

c Amount included in line 1 attributable to income from an ownership interest in a

pass-through entity fi nancial institution ................................................................................ 2c

d Medical and dental expenses included in line 1 above from federal Form 1040,

Schedule A, line 4 ................................................................................................................. 2d 3 a Deductible costs of producing income exempt from federal income tax, but taxable by

Maine .................................................................................................................................... 3a

b State and local real estate taxes you paid from federal Form 1040, Schedule A, line 5b .... 3b

c Personal property taxes you paid from federal Form 1040, Schedule A, line 5c .................. 3c 4 Line 1 minus lines 2a, b, c, and d plus lines 3a, b and c. ................................................................ 4 5 Maximum allowable itemized deduction ....................................................................................... 5 6 Enter the smaller of line 4 or line 5 ............................................................................................... 6 7 Add line 2d and line 6. Enter the result here and on Form 1040ME, line 17* .............................. 7 *NOTE: If the amount on line 7 above is less than your allowable standard deduction, use the standard deduction. If Married Filing Separately, however, both spouses must either itemize or use the standard deduction.

CAUTION: Your deduction, on line 7 above may be limited. You must complete the Worksheet for Standard / Itemized Deductions (for Form 1040ME, line 17) to calculate your reduced deduction amount if the amount on Form 1040ME, line 16 is more than $80,000 if single or married fi ling separately; $120,000 if head of household; or $160,000 if married fi ling jointly or qualifying widow(er).

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.00 *1802204* 2018 SCHEDULE 2 FORM 1040ME Attachment Sequence No. 6 2 9,0 5 0

Line 1. Total Itemized Deductions from federal Form 1040. Enter your total itemized deductions as shown on federal Schedule A, line 17.

Line 2a. Enter the amount of taxes you paid included in Line 1, from federal Schedule A, line 5e. Line 2b. Deductible costs, included in Line 1, incurred in the production of Maine exempt income. Enter any interest or other expense items attributable to income not taxable under Maine law. Line 3a. Deductible costs of producing income exempt from federal income tax but taxable by Maine. Enter any interest or other expense items attributable to income taxable under Maine law, but exempt from federal income tax. Enter only amounts not included on line 1. Line 3b. State and local real estate taxes you paid from federal Schedule A, line 5b. Line 3c. State and local personal property taxes you paid from federal Schedule A, line 5c. Line 7. If the amount on line 7 is less than your allowable standard deduction, use the standard deduction. If Married Filing Separately, however, both spouses must either itemize or use the standard deduction. CAUTION: The amount on line 7 may be limited. You must complete the Maine Worksheet for Standard / Itemized Deductions (for Form 1040ME, line 17) to calculate your reduced deduction amount if the amount on Form 1040ME, line 16 is more than $80,000 if single or married fi ling separately; $120,000 if head of household; or $160,000 if married fi ling jointly or qualifying widow(er). 20 Schedule 2 - Itemized Deductions Instructions

21 2018 ADJUSTMENTS TO TAX See instructions. Enclose with Form 1040ME. For more information, visit www.maine.gov/revenue/forms. 99 *1802103* Name(s) as shown on Form 1040ME Your Social Security Number *NOTE: Personal credits (lines 1, 2, 3, 4, 8, 9, 10, 11, 12, and 14 above) taken by part-year residents, nonresidents and “Safe Harbor” residents are limited to the Maine residency period or prorated based on the ratio of Maine-source income to total income. Generally, these credits are prorated on the related credit worksheet. Maine business credits are claimed in their entirety, some refundable and some limited up to the Maine tax liability (carryover provisions may apply). SCHEDULE A FORM 1040ME Attachment Sequence No. 7

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.00 Section 1. REFUNDABLE CREDITS: 1. CHILD CARE CREDIT - for Maine residents and part-year residents only. Enter the amount

from line 5, or line 5a, of the Child Care Credit Worksheet on the next page. (Enclose worksheet) ....*1 2. ADULT DEPENDENT CARE CREDIT - Enter amount from line 7, or line 7a, of the Adult

Dependent Care Credit Worksheet. (Enclose worksheet) .......................................................*2 3. EARNED INCOME TAX CREDIT - for Maine residents and part-year residents only. Enter

the amount from line 2, or line 3, whichever applies, of the Earned Income Tax Credit

Worksheet on the next page. (Enclose worksheet). ................................................................*3 4. CREDIT FOR EDUCATIONAL OPPORTUNITY- for Maine residents and part-year

residents only. (Enclose worksheet) .....................................................................................*4 5. REHABILITATION OF HISTORIC PROPERTIES AFTER 2007 (Enclose worksheet) ............5 6. NEW MARKETS TAX CREDIT (Enclose worksheet) ..............................................................6 7. TOTAL REFUNDABLE CREDITS - Add lines 1 through 6. Enter result here and on

Form 1040ME, page 2, line 25c ..................................................................................................7 Section 2. NONREFUNDABLE CREDITS (See instructions for details): 8. DEPENDENT EXEMPTION TAX CREDIT - See instructions and, if necessary, enclose worksheet on the next page. Enter the amount from Form 1040ME, line 13a ______ x $300 ...*8 9. CHILD CARE CREDIT - Enter amount from line 6, or line 6a, of the Child Care Credit

Worksheet on the next page. (Enclose worksheet) .................................................................*9 10. ADULT DEPENDENT CARE CREDIT - Enter amount from line 8, or line 8a, of the Adult

Dependent Care Credit Worksheet. (Enclose worksheet) .....................................................*10 11. EARNED INCOME TAX CREDIT for nonresidents only. Enter amount from line 3 of the

Earned Income Tax Credit Worksheet on the next page. (Enclose worksheet) ..........................*11 12. CREDIT FOR INCOME TAX PAID TO OTHER JURISDICTIONS - Enter the amount from line

5 of the worksheet for the Credit for Income Tax Paid to Other Jurisdictions (Enclose worksheet) .*12

13. MAINE SEED CAPITAL CREDIT (Enclose worksheet) ........................................................13 14. CREDIT FOR EDUCATIONAL OPPORTUNITY- for Maine residents and part-year

residents only. (Enclose worksheet) ...................................................................................*14 15. MAINE CAPITAL INVESTMENT CREDIT (Enclose worksheet) ............................................15 16. RESEARCH EXPENSE TAX CREDIT (Enclose worksheet) .................................................16 17. CARRYFORWARD OF CERTAIN CREDIT AMOUNTS (Enclose worksheet) ..............................17 18. PINE TREE DEVELOPMENT ZONE CREDIT - Enter the amount from the Credit

Application Worksheet. (Enclose worksheet) .........................................................................18 19. EMPLOYER CREDIT FOR FAMILY AND MEDICAL LEAVE ...................................................19 20. OTHER TAX CREDITS (Enclose applicable worksheet(s)) ..................................................20 21. TOTAL NONREFUNDABLE CREDITS - Add lines 8 through 20. ............................................21 22. MAINE INCOME TAX - Form 1040ME, line 21. .......................................................................22 23. ALLOWABLE NONREFUNDABLE CREDITS - Amount on line 21 or line 22, whichever is less.

Enter here and on Form 1040ME, line 22. ................................................................................23

Your child care provider may have a Step 4 Quality Certifi cate issued by the Department of Health and Human Services (DHHS), Offi ce of Child and Family Services. If so, enter your child care provider’s Step 4 Child Care Quality certifi cate number in the space provided and enter your Step 4 child care expenses in Column B. Otherwise, use only column A to calculate your child care credit. For a list of Step 4 child care providers, go to www.maine.gov/revenue (select Tax Divisions, then select Income/Estate Tax) or call DHHS at (207) 624-7909 Monday through Friday. Step 4 Child Care Program Column A Column B Name & Certifi cate Number: ___________________________________________________________ Regular “Step 4”

(do not enter the Child Care Program’s federal ID number) Child Care Child Care 1. Total expenses paid for child care services included on federal Form 2441, Expenses Expenses

line 2, column C ................................................................................................1. $ 1a. Column A - expenses paid for regular child care services included on line 1

Column B - expenses paid for Step 4 child care services included on line 1 .........................................1a. _______________ _______________ 1b. Percentage of expenses paid. Column A - divide line 1a, column A by line 1

Column B - divide line 1a, column B by line 1 ......................................1b. __ . __ __ __ __ __ . __ __ __ __ 2. Enter amount from federal Form 1040, Schedule 3, line 49 ............................. 2. $ 2a. Column A - multiply line 2 by line 1b, column A

Column B - multiply line 2 by line 1b, column B 2a. _______________ _______________ 3. Maine Credit. Column A - multiply line 2a, column A by 25% (.25)

Column B - multiply line 2a, column B by 50% (.50) 3. _______________ _______________ 4. Add line 3, column A and line 3, column B ...........................................................................................................................................4. ______________ NONRESIDENTS - skip lines 5 and 5a. Enter the amount from line 4 on line 6 and complete line 6a. 5. Refundable child care credit. Residents and part-year residents only, enter line 4 or $500, whichever is less. ................................5. ______________ 5a. MAINE RESIDENTS AND PART-YEAR RESIDENTS FILING SCHEDULE NR OR SCHEDULE NRH:

You must prorate your refundable child care credit.

For those fi ling Schedule NR, multiply line 5 by the Maine-source income ratio (1.0000 minus Schedule NR, line 7).

For those fi ling Schedule NRH, multiply line 5 by the rate representing your portion of Maine adjusted gross

income (Schedule NRH, line 7, column B). Then multiply the result by the Maine-source income ratio of your

income (1.0000 minus Schedule NRH, line 7, column C). .................................................................................................................5a. ______________ ► Enter line 5 (or line 5a for those fi ling Schedule NR or Schedule NRH) on Schedule A, line 1. 6. Nonrefundable child care credit. Residents and part-year residents, subtract line 5 from line 4. Nonresidents, enter

the amount from line 4. If negative, enter zero. ....................................................................................................................................6. ______________ 6a. FOR THOSE FILING SCHEDULE NR OR SCHEDULE NRH: You must prorate your nonrefundable child care credit.

For those fi ling Schedule NR, multiply line 6 by the Maine-source income ratio (1.0000 minus Schedule NR, line 7).

For those fi ling Schedule NRH, multiply line 6 by the rate representing your portion of Maine adjusted gross

income (Schedule NRH, line 7, column B). Then multiply the result by the Maine-source income ratio of your

income (1.0000 minus Schedule NRH, line 7, column C). .................................................................................................................6a. ______________ ► Enter line 6 (or line 6a for those fi ling Schedule NR or Schedule NRH) on Schedule A, line 9. 22 2018 - Worksheet for Child Care Credit - Schedule A, Lines 1 and 9 (Enclose with your Form 1040ME)

2018 - Worksheet for Dependent Exemption Tax Credit - Schedule A, Line 8 (Enclose with your Form 1040ME) 1. Enter the number of qualifying children and dependent(s) on Form 1040ME, line 13a ......................................................................1. ______________ 2. Multiply Line 1 by $300 .......................................................................................................................................................................2. ______________ 3. Enter your 2018 Maine adjusted gross income (Form 1040ME, line 16) .............................................................................................3. ______________ 4. Enter $200,000 ($400,000 if married filing jointly) ...............................................................................................................................4. ______________ 5. Subtract line 4 from line 3 (round the result up to the next $1,000). If zero or less, skip line 6 and 7 and enter the amount

from line 2 on line 8 ..............................................................................................................................................................................5. ______________ 6. Divide line 5 by $1,000 .........................................................................................................................................................................6. ______________ 7. Multiply line 6 by $7.50 ........................................................................................................................................................................7. ______________ 8. Subtract line 7 from line 2.

Maine residents: Enter this amount on Maine Schedule A, line 8. Except, if you are filing Schedule NRH, continue to line 9. ...........8. ______________

Part-year residents and nonresidents, continue to line 9. 9. Ratio of Maine source income for those filing Schedule NR or Schedule NRH:

You must prorate your dependent exemption tax credit.

For those filing Schedule NR, multiply line 8 by the Maine-source income ratio (1.0000 minus Schedule NR, line 7).

For those filing Schedule NRH, multiply line 8 by the rate representing your portion of Maine adjusted gross income (Schedule

NRH, line 7, column B). Then, multiply the result by the Maine-source income ratio of your income (1.0000 minus Schedule NRH,

line 7, column C).

Enter the result here and on Maine Schedule A, line 8 ........................................................................................................................9. ______________ 2018 - Worksheet for Earned Income Tax Credit - Schedule A, Lines 3 and 11 (Enclose with your Form 1040ME) 1. Enter amount from federal Form 1040, line 17a ..................................................................................................................................1. ______________ 2. Multiply Line 1 by 5% (line 1 x .05) .....................................................................................................................................................2. ______________ ► Maine Residents: Enter the amount from line 2 on Form 1040ME, Schedule A, line 3. Except, if you are fi ling Schedule NRH, continue to line 3. Part-year residents and nonresidents, continue to line 3. 3. Ratio of Maine source income: FOR THOSE FILING SCHEDULE NR OR SCHEDULE NRH:

You must prorate your earned income tax credit.

For those fi ling Schedule NR, multiply line 2 by the Maine-source income ratio (1.0000 minus Schedule NR, line 7).

For those fi ling Schedule NRH, multiply line 2 by the rate representing your portion of Maine adjusted gross

income (Schedule NRH, line 7, column B). Then multiply the result by the Maine-source income ratio of your

income (1.0000 minus Schedule NRH, line 7, column C). ...................................................................................................................3. ______________ ► Maine Resident: If you completed line 3, enter the result on Form 1040ME, Schedule A, line 3. ► Part-year Resident: Enter line 3 on Form 1040ME, Schedule A, line 3. ► Nonresident: Enter line 3 on Form 1040ME, Schedule A, line 11.

1 INCOME — (If required, complete and attach Worksheets A and B

available at www.maine.gov/revenue/forms):

Box A - From Worksheet B, line 15, column A

Box B - From Worksheet B, line 15, column B plus column E

Box C - From Worksheet B, line 15, column D minus column E ..... 2 RATIO OF INCOME: Divide line 1, Box C by line 1, Box A and enter the result here. Except, if

non-Maine source income (line 1, Box C) is negative, enter 0.0000 or if line 1, Box C is positive

and Maine source income (line 1, Box B) is negative, enter 1.0000 ................................................................___ . ___ ___ ___ ___

COMPLETE THIS SECTION ONLY IF YOU HAVE FEDERAL INCOME ADJUSTMENTS 3 FEDERAL INCOME ADJUSTMENTS — NON-MAINE-SOURCE ONLY: Multiply amount on federal

Form 1040, Schedule 1, line 36 line 36 by the percentage listed on line 2. Enter result here ................................. ___________________ 4 FEDERAL ADJUSTED GROSS INCOME — NON-MAINE-SOURCE ONLY: Subtract line 3 from

Line 1, Box C................................................................................................................................................. ___________________

COMPLETE THIS SECTION ONLY IF YOU HAVE INCOME MODIFICATIONS (Form 1040ME, line 15) 5 INCOME MODIFICATIONS — NON-MAINE-SOURCE ONLY:

a Additions — Specify ___________________________ ................................. __________________

b Subtractions — Specify ________________________ ................................. __________________

c Total Modifi cations: line 5a minus line 5b (may be a negative amount)................................................... ___________________ 6 NON-MAINE ADJUSTED GROSS INCOME: Add or, if negative, subtract line 5c to or from line 4 ............ ___________________ 7 RATIO OF MAINE ADJUSTED GROSS INCOME: Divide line 6 by the amount from Form 1040ME,

line 16 and enter result here. Except, if line 6 is negative, enter 0.0000 or if line 6 is greater than the

amount on Form 1040ME, line 16, enter 1.0000.............................................................................................. ___ . ___ ___ ___ ___ 8 MAINE INCOME TAX: Enter from Form 1040ME, line 20 ....................................................................... ___________________

9 NONRESIDENT CREDIT: Multiply amount on line 8 by line 7.

Enter result here and on Form 1040ME, line 23 ........................................................................................... ___________________ SCHEDULE NR FORM 1040ME 2018 SCHEDULE for CALCULATING the NONRESIDENT CREDIT PART-YEAR RESIDENTS, NONRESIDENTS and “SAFE HARBOR” RESIDENTS ONLY This schedule must be enclosed with your completed Form 1040ME. If part-year resident, enter dates you were a Maine Resident from _________________to _________________ . Name(s) as shown on Form 1040ME Your Social Security Number Box A FEDERAL Box B MAINE Box C NON-MAINE WHO MUST FILE SCHEDULE NR? Part-year resident, nonresident and “Safe Harbor” resident individuals who are required to fi le a Maine return, but have income not taxable by Maine and use the same fi ling status on the Maine return as used on the federal return. See reverse side for instructions. DO NOT FILE SCHEDULE NR IF: All your income is taxable by Maine or if your federal fi ling status is “Married fi ling jointly” and you elect to fi le “Single” on the Maine return (use Schedule NRH available at www.maine.gov/revenue/forms or by calling 624-7894). YOU MUST ENCLOSE A COMPLETE COPY OF YOUR FEDERAL TAX RETURN, including all schedules and worksheets. Enclose copies of W-2 forms from other states or temporary duty (TDY) papers to support your entry in Box C. IMPORTANT: If required, complete Worksheets A and B available at www.maine.gov/revenue/forms before completing Schedule NR. Attachment Sequence No. 10 $ $ $ - - 23

PART-YEAR RESIDENT, NONRESIDENT AND “SAFE HARBOR” RESIDENT INSTRUCTIONS Enclose Schedule NR and Worksheets A and B (and Worksheet C, if used) with your Maine return, Form 1040ME. Include a COMPLETE copy of your federal tax return, including all schedules and worksheets. Enclose W-2 forms from other states and temporary duty (TDY) papers to support your entry in Box C. Nonresident individuals, including individuals who were nonresidents for only part of the year and “Safe Harbor” resident individuals, who have Maine-source income may owe a Maine income tax. See page 3 of the individual income tax booklet for residency information. MILITARY SERVICE MEMBER SPOUSE: The income of a military spouse for the performance of services in Maine will not be treated as Maine-source income subject to Maine income taxation if the military spouse is not a resident or domiciliary of Maine, the military spouse is located in Maine solely to be with the service member, the service member is located in Maine in compliance with military orders, and the service member and the spouse have the same state of residency or domicile. The Maine tax is determined by fi rst calculating a tax amount as if the part-year resident, nonresident or “Safe Harbor” resident were a Maine resident for the entire year and then reducing that amount by a “nonresident credit.” The Maine tax is calculated on the basis of the nonresident’s or “Safe Harbor” resident’s entire federal adjusted gross income and the Maine income modifi cations, itemized or standard deduction, personal exemption amount and credits. The nonresident credit is based on the amount of non-Maine source income. The nonresident credit is calculated on Schedule NR or Schedule NRH and entered on Form 1040ME, line 23. NOTE: Nonresident minimum taxability thresholds: A nonresident individual working in Maine as an employee is not required to pay a Maine tax or fi le a Maine return on income from personal services unless that individual works in Maine for more than 12 days and earns or derives income from all Maine sources totaling more than $3,000. Up to 24 days performing certain personal services, such as training and site inspections, are not counted against the 12-day threshold. Also, generally, a nonresident individual present in Maine for business for no more than 12 days and earning no more than $3,000 from business activity in Maine is not required to pay a Maine tax or fi le a Maine income tax return on that income. Compensation or income directly related to a declared state disaster or emergency is exempt from Maine tax if the taxpayer’s only presence in Maine is for the sole purpose of providing disaster relief. For more information, see Maine Revenue Services Rule 806 and 36 M.R.S. §§ 5142(8-B) and 5220(2) available on the MRS website at www.maine.gov/revenue (select Laws and Rules). INCOME SUBJECT TO MAINE INCOME TAX: A part-year resident is subject to Maine income tax on all income received while a resident of Maine, plus any income derived from Maine sources during the period of nonresidence. A nonresident or “Safe Harbor” resident is subject to Maine income tax on taxable income derived from sources within Maine. For a description of Maine source income, see Maine Revenue Services Rule 806 available at www. maine.gov/revenue (select Laws and Rules) or the Instructional Pamphlets for Schedule NR or NRH at www.maine.gov/revenue (select forms). SHOULD I FILE SCHEDULE NR OR SCHEDULE NRH? You must fi le Schedule NR if you are a part-year resident, a nonresident or a “Safe Harbor” resident individual required to fi le a Maine return, have income not taxable to Maine, and are using the same fi ling status used on your federal return. Instead of fi ling Schedule NR, you may elect to fi le single on the Maine return using Schedule NRH if your fi ling status on your federal return is married fi ling jointly and your residency status is diff erent from that of your spouse or both you and your spouse are nonresidents of Maine or “Safe Harbor” residents, but only one of you has Maine-source income. The nonresident or “Safe Harbor” resident spouse with no Maine-source income does not have to fi le a Maine return. Do not use Schedule NRH if your fi ling status on your federal return is single, head-of-household, or married fi ling separately.

STEP 1 — If required, complete Worksheets A and B available at www.maine.gov/revenue/forms before completing Schedule NR. STEP 2 — Complete Form 1040ME, lines 1 through 22. Find the amount of Maine income tax as if you were a full-year Maine resident. To do this, complete Form 1040ME, lines 1 through 22. Use your total federal adjusted gross income on line 14. STEP 3 — Complete Schedule NR to compute your Nonresident Credit. Line 1. Enter your income from Worksheet B on line 1. List your total federal income in Box A. In Box B, list only your Maine- source income. List your non-Maine-source income in Box C. Line 2. RATIO OF INCOME. Divide your total non-Maine-source income on line 1, Box C, by your total federal income on line 1, Box A. Except, if non-Maine-source income (line 1, Box C) is negative, enter 0.0000 or if line 1, Box C is positive and Maine-source income (line 1, Box B) is negative, enter 1.0000. Line 3. FEDERAL INCOME ADJUSTMENTS — NON-MAINE-SOURCE ONLY. Complete this section only if you have federal income adjustments from non-Maine sources on federal Form 1040, Schedule 1, line 36. Enter the total federal income adjustments from non-Maine sources; otherwise, multiply your total federal income adjustments by the percentage listed on line 2 of Schedule NR. Line 4. FEDERAL ADJUSTED GROSS INCOME — NON-MAINE-SOURCE ONLY. Subtract line 3 from line 1, Box C. Line 5. MODIFICATIONS — NON-MAINE-SOURCE ONLY. Use this section only if you have income modifi cations entered on Form 1040ME, line 15. Enter your modifi cations to income from non-Maine sources. For details on these modifi cations, see the instructions for Schedule 1 on page 6 of the individual income tax booklet. Do not include taxable refunds of state and local taxes. Prorate the pension deduction (Form 1040ME, Schedule 1, line 2d) based on the percentage of qualifi ed pension income received as a nonresident or a “Safe Harbor” resident. Line 6. NON-MAINE ADJUSTED GROSS INCOME. Add or subtract your total modifi cations, line 5c, to or from line 4. Line 7. RATIO OF MAINE ADJUSTED GROSS INCOME. Divide the amount of your non-Maine adjusted gross income, line 6, by your total Maine adjusted gross income from Form 1040ME, line 16. Except, if line 6 is negative, enter 0.0000 or if line 6 is greater than the amount on Form 1040ME, line 16, enter 1.0000. Line 8. MAINE INCOME TAX. Enter the Maine income tax from Form 1040ME, line 20. Line 9. NONRESIDENT CREDIT. Multiply the amount on line 8 by the percentage on line 7. This is your Nonresident Credit. Enter the result here and on Form 1040ME, line 23. 24

Name(s) as shown on Form 1040ME Your Social Security Number Attachment Sequence No. 12

Yourself Spouse 1. NAME ........................................................................................................................................... 1. ________________ ________________

a. Social security number ........................................................................................................... 1a. ________________ ________________

b. Date of birth ............................................................................................................................ 1b. ________________ ________________

c. Occupation.............................................................................................................................. 1c. ________________ ________________ During 2018: Unless otherwise indicated, enter “Yes” or “No” on each line. 2. I was domiciled in (Enter state(s)) ................................................................................................ 2. ________________ ________________ 3. I was in the military and stationed in (Enter state or country) ...................................................... 3. ________________ ________________

a. My designated state of legal residence was (Enter state) ...................................................... 3a. ________________ ________________ 4. The number of days I spent in Maine (for any purpose) was ....................................................... 4. ________________ ________________ 5. I own(ed) a home/real property in Maine .................................................................................... 5. ________________ ________________

a. If yes, in what municipality was the property located? ............................................................ 5a. ________________ ________________

b. Did you ever apply for a Homestead or Veterans property tax exemption? ........................... 5b. ________________ ________________

c. Have you disposed of the property? ....................................................................................... 5c. ________________ ________________

If yes, when? (Yourself:_____________________ Spouse: ____________________ ) 6. I became a Maine resident on (Enter Date) ................................................................................. 6. ________________ ________________

a. Enter state of prior residence.................................................................................................. 6a. ________________ ________________

b. Registered to vote in Maine .................................................................................................... 6b. ________________ ________________

If yes, when? (Yourself:_____________________ Spouse: ____________________ )

c. Purchased a home in Maine ................................................................................................... 6c. ________________ ________________

If yes, when? (Yourself:_____________________ Spouse: ____________________ )

d. Obtained a driver’s license in Maine ....................................................................................... 6d. ________________ ________________

If yes, when? (Yourself:_____________________ Spouse: ____________________ )

e. Registered an auto or other vehicle in Maine ......................................................................... 6e. ________________ ________________

If yes, when? (Yourself:_____________________ Spouse: ____________________ ) 7. I moved from Maine and became a nonresident (I established a legal residence in

another state) (Enter date of move) ............................................................................................. 7. ________________ ________________

a. Enter new state of residence .................................................................................................. 7a. ________________ ________________

b. Registered to vote in my new state of residence .................................................................... 7b. ________________ ________________

If yes, when? (Yourself:_____________________ Spouse: ____________________ )

c. Purchased a home in my new state of residence ................................................................... 7c. ________________ ________________

If yes, when? (Yourself:_____________________ Spouse: ____________________ )

d. Obtained a driver’s license in my new state of residence ....................................................... 7d. ________________ ________________

If yes, when? (Yourself:_____________________ Spouse: ____________________ )

e. Registered an auto or other vehicle in my new state of residence ......................................... 7e. ________________ ________________

If yes, when? (Yourself:_____________________ Spouse: ____________________ )

f. If married, did your spouse and dependent children (if any) move to your new

state of residence? ................................................................................................................. 7f. ________________ ________________ 8. During period of nonresidency, have you:

a. Performed any work or services in Maine............................................................................... 8a. ________________ ________________

If yes, list employer. (Yourself: ___________________ Spouse: _________________ )

b. Registered an auto or other vehicle in Maine ......................................................................... 8b. ________________ ________________

c. Renewed a Maine driver’s license .......................................................................................... 8c. ________________ ________________

d. Voted in Maine, in person or by absentee ballot ..................................................................... 8d. ________________ ________________

e. Attended or sent your children (if any) to a Maine school....................................................... 8e. ________________ ________________

f. Purchased a Maine resident hunting or fi shing license .......................................................... 8f. ________________ ________________

g. Listed Maine as your legal residence for any purpose ........................................................... 8g. ________________ ________________

h. Obtained or renewed any Maine trade or professional licenses or union memberships ........ 8h. ________________ ________________ 9. If you answered “yes” to question 5 but have not disposed of the property, what use do

you intend to make of it and how often (Attach a separate sheet if necessary)? _________________________________________________

_______________________________________________________________________________________________________________ 10. If you answered “no” to question 7(f) please explain the circumstances (Attach a separate sheet if necessary): ________________________

_______________________________________________________________________________________________________________ WORKSHEET A - Residency Information Worksheet for Part-year Residents/Nonresidents/“Safe Harbor” Residents Enclose with your Form 1040ME The following individuals must complete Worksheet A: 1) All part-year residents whether moving into or out of Maine during the tax year; 2) nonresidents and “Safe Harbor” residents who are fi ling a Maine return for the fi rst time, and 3) former Maine residents who are fi ling as nonresidents or “Safe Harbor” residents for the fi rst time. Failure to enclose a completed Worksheet A with your 1040ME may delay processing of your return. - - 25

1. Wages, salaries, tips,

other compensation** .......................... 1 2. Taxable interest .................................... 2 3. Ordinary dividends ............................... 3 4. Alimony received ................................. 4 5. Business income/loss .......................... 5 6. Capital gain/loss .................................. 6 7. Other gains/losses ............................... 7 8. Taxable amount of IRA distributions .... 8 9. Taxable amount of pensions

and annuities ....................................... 9 10. Rental real estate, royalties,

partnerships, S corporations, and

trusts, etc ............................................. 10 11. Farm income/loss ................................ 11 12. Unemployment Compensation ............ 12 13. Taxable amount of social

security benefi ts ................................... 13 14. Other income (including lump-sum

distributions, but excluding state

income tax refunds) ............................. 14 15. Add lines 1 through 14 ......................... 15 *Part-year residents must make an entry in Column C if income was earned in another jurisdiction during the period of Maine residency. Enter below the name of each other jurisdiction and the dates the income was earned in those jurisdictions. Use a separate sheet if additional space is needed. Name of other jurisdiction _____________________________ Period (mm/yy) From _____________ To _____________ Name of other jurisdiction _____________________________ Period (mm/yy) From _____________ To _____________ Name of other jurisdiction _____________________________ Period (mm/yy) From _____________ To _____________ You must attach a copy of the income tax return(s) fi led with the other jurisdiction **If necessary, use Worksheet C (Employee Apportionment Worksheet) for Part-Year Residents/Nonresidents/“Safe Harbor” Residents to calculate the amount for line 1, Column E. For a copy of Worksheet C, go to the Maine Revenue Services website at: www.maine.gov/revenue/forms or call (207) 624-7894 (to order). NOTE: See instructions at www.maine.gov/revenue/forms on how to use Worksheet B, line 15 entries to complete line 1 of Schedule NR. Name(s) as shown on Form 1040ME Your Social Security Number WORKSHEET B Income Allocation Worksheet for Part-Year Residents/Nonresidents/“Safe Harbor” Residents (See instructions at www.maine.gov/revenue/forms) - Enclose with your Form 1040ME Part-year residents, Nonresidents and “Safe Harbor” residents must complete this worksheet before completing Schedule NR. Attachment Sequence No. 13 (NOTE: Married persons fi ling separate Maine income tax returns must complete separate worksheets for each spouse)

Maine Resident Period Nonresident Period Federal Income (Part-year residents only) (Part-year residents, Nonresidents

and “Safe Harbor” residents)

Column A Column B Column C* Column D Column E

Income from Income from Column Income from Column B Income from Column Income from Column D

federal return A for this period earned outside of Maine A for this period from Maine sources - - 26

2018 MAINE INCOME TAX TABLE If Line 19 Form 1040ME is: And Your Filing Status is: At Least But Less Than Single or Married- Filing Separately Married Filing Jointly* Head of House- hold *This column must also be used by a surviving spouse with dependent child. Your Tax is: If Line 19 Form 1040ME is: And Your Filing Status is: At Least But Less Than Single or Married- Filing Separately Married Filing Jointly* Head of House- hold Your Tax is: If Line 19 Form 1040ME is: And Your Filing Status is: At Least But Less Than Single or Married- Filing Separately Married Filing Jointly* Head of House- hold Your Tax is: If Line 19 Form 1040ME is: And Your Filing Status is: At Least But Less Than Single or Married- Filing Separately Married Filing Jointly* Head of House- hold Your Tax is: 0 0 100 3 3 3 100 200 9 9 9 200 300 15 15 15 300 400 20 20 20 400 500 26 26 26 500 600 32 32 32 600 700 38 38 38 700 800 44 44 44 800 900 49 49 49 900 1,000 55 55 55 1,000 1,000 1,100 61 61 61 1,100 1,200 67 67 67 1,200 1,300 73 73 73 1,300 1,400 78 78 78 1,400 1,500 84 84 84 1,500 1,600 90 90 90 1,600 1,700 96 96 96 1,700 1,800 102 102 102 1,800 1,900 107 107 107 1,900 2,000 113 113 113 2,000 2,000 2,100 119 119 119 2,100 2,200 125 125 125 2,200 2,300 131 131 131 2,300 2,400 136 136 136 2,400 2,500 142 142 142 2,500 2,600 148 148 148 2,600 2,700 154 154 154 2,700 2,800 160 160 160 2,800 2,900 165 165 165 2,900 3,000 171 171 171 3,000 3,000 3,100 177 177 177 3,100 3,200 183 183 183 3,200 3,300 189 189 189 3,300 3,400 194 194 194 3,400 3,500 200 200 200 3,500 3,600 206 206 206 3,600 3,700 212 212 212 3,700 3,800 218 218 218 3,800 3,900 223 223 223 3,900 4,000 229 229 229 4,000 4,000 4,100 235 235 235 4,100 4,200 241 241 241 4,200 4,300 247 247 247 4,300 4,400 252 252 252 4,400 4,500 258 258 258 4,500 4,600 264 264 264 4,600 4,700 270 270 270 4,700 4,800 276 276 276 4,800 4,900 281 281 281 4,900 5,000 287 287 287 5,000 5,000 5,100 293 293 293 5,100 5,200 299 299 299 5,200 5,300 305 305 305 5,300 5,400 310 310 310 5,400 5,500 316 316 316 5,500 5,600 322 322 322 5,600 5,700 328 328 328 5,700 5,800 334 334 334 5,800 5,900 339 339 339 5,900 6,000 345 345 345 6,000 6,000 6,100 351 351 351 6,100 6,200 357 357 357 6,200 6,300 363 363 363 6,300 6,400 368 368 368 6,400 6,500 374 374 374 6,500 6,600 380 380 380 6,600 6,700 386 386 386 6,700 6,800 392 392 392 6,800 6,900 397 397 397 6,900 7,000 403 403 403 7,000 7,000 7,100 409 409 409 7,100 7,200 415 415 415 7,200 7,300 421 421 421 7,300 7,400 426 426 426 7,400 7,500 432 432 432 7,500 7,600 438 438 438 7,600 7,700 444 444 444 7,700 7,800 450 450 450 7,800 7,900 455 455 455 7,900 8,000 461 461 461 8,000 8,000 8,100 467 467 467 8,100 8,200 473 473 473 8,200 8,300 479 479 479 8,300 8,400 484 484 484 8,400 8,500 490 490 490 8,500 8,600 496 496 496 8,600 8,700 502 502 502 8,700 8,800 508 508 508 8,800 8,900 513 513 513 8,900 9,000 519 519 519 9,000 9,000 9,100 525 525 525 9,100 9,200 531 531 531 9,200 9,300 537 537 537 9,300 9,400 542 542 542 9,400 9,500 548 548 548 9,500 9,600 554 554 554 9,600 9,700 560 560 560 9,700 9,800 566 566 566 9,800 9,900 571 571 571 9,900 10,000 577 577 577 10,000 10,000 10,100 583 583 583 10,100 10,200 589 589 589 10,200 10,300 595 595 595 10,300 10,400 600 600 600 10,400 10,500 606 606 606 10,500 10,600 612 612 612 10,600 10,700 618 618 618 10,700 10,800 624 624 624 10,800 10,900 629 629 629 10,900 11,000 635 635 635 11,000 11,000 11,100 641 641 641 11,100 11,200 647 647 647 11,200 11,300 653 653 653 11,300 11,400 658 658 658 11,400 11,500 664 664 664 11,500 11,600 670 670 670 11,600 11,700 676 676 676 11,700 11,800 682 682 682 11,800 11,900 687 687 687 11,900 12,000 693 693 693 12,000 12,000 12,100 699 699 699 12,100 12,200 705 705 705 12,200 12,300 711 711 711 12,300 12,400 716 716 716 12,400 12,500 722 722 722 12,500 12,600 728 728 728 12,600 12,700 734 734 734 12,700 12,800 740 740 740 12,800 12,900 745 745 745 12,900 13,000 751 751 751 13,000 13,000 13,100 757 757 757 13,100 13,200 763 763 763 13,200 13,300 769 769 769 13,300 13,400 774 774 774 13,400 13,500 780 780 780 13,500 13,600 786 786 786 13,600 13,700 792 792 792 13,700 13,800 798 798 798 13,800 13,900 803 803 803 13,900 14,000 809 809 809 14,000 14,000 14,100 815 815 815 14,100 14,200 821 821 821 14,200 14,300 827 827 827 14,300 14,400 832 832 832 14,400 14,500 838 838 838 14,500 14,600 844 844 844 14,600 14,700 850 850 850 14,700 14,800 856 856 856 14,800 14,900 861 861 861 14,900 15,000 867 867 867 15,000 15,000 15,100 873 873 873 15,100 15,200 879 879 879 15,200 15,300 885 885 885 15,300 15,400 890 890 890 15,400 15,500 896 896 896 15,500 15,600 902 902 902 15,600 15,700 908 908 908 15,700 15,800 914 914 914 15,800 15,900 919 919 919 15,900 16,000 925 925 925 16,000 16,000 16,100 931 931 931 16,100 16,200 937 937 937 16,200 16,300 943 943 943 16,300 16,400 948 948 948 16,400 16,500 954 954 954 16,500 16,600 960 960 960 16,600 16,700 966 966 966 16,700 16,800 972 972 972 16,800 16,900 977 977 977 16,900 17,000 983 983 983 17,000 17,000 17,100 989 989 989 17,100 17,200 995 995 995 17,200 17,300 1,001 1,001 1,001 17,300 17,400 1,006 1,006 1,006 17,400 17,500 1,012 1,012 1,012 17,500 17,600 1,018 1,018 1,018 17,600 17,700 1,024 1,024 1,024 17,700 17,800 1,030 1,030 1,030 17,800 17,900 1,035 1,035 1,035 17,900 18,000 1,041 1,041 1,041 18,000 18,000 18,100 1,047 1,047 1,047 18,100 18,200 1,053 1,053 1,053 18,200 18,300 1,059 1,059 1,059 18,300 18,400 1,064 1,064 1,064 18,400 18,500 1,070 1,070 1,070 18,500 18,600 1,076 1,076 1,076 18,600 18,700 1,082 1,082 1,082 18,700 18,800 1,088 1,088 1,088 18,800 18,900 1,093 1,093 1,093 18,900 19,000 1,099 1,099 1,099 19,000 19,000 19,100 1,105 1,105 1,105 19,100 19,200 1,111 1,111 1,111 19,200 19,300 1,117 1,117 1,117 19,300 19,400 1,122 1,122 1,122 19,400 19,500 1,128 1,128 1,128 19,500 19,600 1,134 1,134 1,134 19,600 19,700 1,140 1,140 1,140 19,700 19,800 1,146 1,146 1,146 19,800 19,900 1,151 1,151 1,151 19,900 20,000 1,157 1,157 1,157 20,000 20,000 20,100 1,163 1,163 1,163 20,100 20,200 1,169 1,169 1,169 20,200 20,300 1,175 1,175 1,175 20,300 20,400 1,180 1,180 1,180 20,400 20,500 1,186 1,186 1,186 20,500 20,600 1,192 1,192 1,192 20,600 20,700 1,198 1,198 1,198 20,700 20,800 1,204 1,204 1,204 20,800 20,900 1,209 1,209 1,209 20,900 21,000 1,215 1,215 1,215 21,000 21,000 21,100 1,221 1,221 1,221 21,100 21,200 1,227 1,227 1,227 21,200 21,300 1,233 1,233 1,233 21,300 21,400 1,238 1,238 1,238 21,400 21,500 1,244 1,244 1,244 21,500 21,600 1,251 1,250 1,250 21,600 21,700 1,258 1,256 1,256 21,700 21,800 1,264 1,262 1,262 21,800 21,900 1,271 1,267 1,267 21,900 22,000 1,278 1,273 1,273 22,000 22,000 22,100 1,285 1,279 1,279 22,100 22,200 1,291 1,285 1,285 22,200 22,300 1,298 1,291 1,291 22,300 22,400 1,305 1,296 1,296 22,400 22,500 1,312 1,302 1,302 22,500 22,600 1,318 1,308 1,308 22,600 22,700 1,325 1,314 1,314 22,700 22,800 1,332 1,320 1,320 22,800 22,900 1,339 1,325 1,325 22,900 23,000 1,345 1,331 1,331 23,000 23,000 23,100 1,352 1,337 1,337 23,100 23,200 1,359 1,343 1,343 23,200 23,300 1,366 1,349 1,349 23,300 23,400 1,372 1,354 1,354 23,400 23,500 1,379 1,360 1,360 23,500 23,600 1,386 1,366 1,366 23,600 23,700 1,393 1,372 1,372 23,700 23,800 1,399 1,378 1,378 23,800 23,900 1,406 1,383 1,383 23,900 24,000 1,413 1,389 1,389 24,000 24,000 24,100 1,420 1,395 1,395 24,100 24,200 1,426 1,401 1,401 24,200 24,300 1,433 1,407 1,407 24,300 24,400 1,440 1,412 1,412 24,400 24,500 1,447 1,418 1,418 24,500 24,600 1,453 1,424 1,424 24,600 24,700 1,460 1,430 1,430 24,700 24,800 1,467 1,436 1,436 24,800 24,900 1,474 1,441 1,441 24,900 25,000 1,480 1,447 1,447 25,000 25,000 25,100 1,487 1,453 1,453 25,100 25,200 1,494 1,459 1,459 25,200 25,300 1,501 1,465 1,465 25,300 25,400 1,507 1,470 1,470 25,400 25,500 1,514 1,476 1,476 25,500 25,600 1,521 1,482 1,482 25,600 25,700 1,528 1,488 1,488 25,700 25,800 1,534 1,494 1,494 25,800 25,900 1,541 1,499 1,499 25,900 26,000 1,548 1,505 1,505 26,000 26,000 26,100 1,555 1,511 1,511 26,100 26,200 1,561 1,517 1,517 26,200 26,300 1,568 1,523 1,523 26,300 26,400 1,575 1,528 1,528 26,400 26,500 1,582 1,534 1,534 26,500 26,600 1,588 1,540 1,540 26,600 26,700 1,595 1,546 1,546 26,700 26,800 1,602 1,552 1,552 26,800 26,900 1,609 1,557 1,557 26,900 27,000 1,615 1,563 1,563 27,000 27,000 27,100 1,622 1,569 1,569 27,100 27,200 1,629 1,575 1,575 27,200 27,300 1,636 1,581 1,581 27,300 27,400 1,642 1,586 1,586 27,400 27,500 1,649 1,592 1,592 27,500 27,600 1,656 1,598 1,598 27,600 27,700 1,663 1,604 1,604 27,700 27,800 1,669 1,610 1,610 27,800 27,900 1,676 1,615 1,615 27,900 28,000 1,683 1,621 1,621

*This column must also be used by a surviving spouse with dependent child. 2018 MAINE INCOME TAX TABLE If Line 19 Form 1040ME is: And Your Filing Status is: At Least But Less Than Single or Married- Filing Separately Married Filing Jointly* Head of House- hold Your Tax is: If Line 19 Form 1040ME is: And Your Filing Status is: At Least But Less Than Single or Married- Filing Separately Married Filing Jointly* Head of House- hold Your Tax is: If Line 19 Form 1040ME is: And Your Filing Status is: At Least But Less Than Single or Married- Filing Separately Married Filing Jointly* Head of House- hold Your Tax is: If Line 19 Form 1040ME is: And Your Filing Status is: At Least But Less Than Single or Married- Filing Separately Married Filing Jointly* Head of House- hold Your Tax is: 28,000 28,000 28,100 1,690 1,627 1,627 28,100 28,200 1,696 1,633 1,633 28,200 28,300 1,703 1,639 1,639 28,300 28,400 1,710 1,644 1,644 28,400 28,500 1,717 1,650 1,650 28,500 28,600 1,723 1,656 1,656 28,600 28,700 1,730 1,662 1,662 28,700 28,800 1,737 1,668 1,668 28,800 28,900 1,744 1,673 1,673 28,900 29,000 1,750 1,679 1,679 29,000 29,000 29,100 1,757 1,685 1,685 29,100 29,200 1,764 1,691 1,691 29,200 29,300 1,771 1,697 1,697 29,300 29,400 1,777 1,702 1,702 29,400 29,500 1,784 1,708 1,708 29,500 29,600 1,791 1,714 1,714 29,600 29,700 1,798 1,720 1,720 29,700 29,800 1,804 1,726 1,726 29,800 29,900 1,811 1,731 1,731 29,900 30,000 1,818 1,737 1,737 30,000 30,000 30,100 1,825 1,743 1,743 30,100 30,200 1,831 1,749 1,749 30,200 30,300 1,838 1,755 1,755 30,300 30,400 1,845 1,760 1,760 30,400 30,500 1,852 1,766 1,766 30,500 30,600 1,858 1,772 1,772 30,600 30,700 1,865 1,778 1,778 30,700 30,800 1,872 1,784 1,784 30,800 30,900 1,879 1,789 1,789 30,900 31,000 1,885 1,795 1,795 31,000 31,000 31,100 1,892 1,801 1,801 31,100 31,200 1,899 1,807 1,807 31,200 31,300 1,906 1,813 1,813 31,300 31,400 1,912 1,818 1,818 31,400 31,500 1,919 1,824 1,824 31,500 31,600 1,926 1,830 1,830 31,600 31,700 1,933 1,836 1,836 31,700 31,800 1,939 1,842 1,842 31,800 31,900 1,946 1,847 1,847 31,900 32,000 1,953 1,853 1,853 32,000 32,000 32,100 1,960 1,859 1,859 32,100 32,200 1,966 1,865 1,865 32,200 32,300 1,973 1,871 1,872 32,300 32,400 1,980 1,876 1,879 32,400 32,500 1,987 1,882 1,885 32,500 32,600 1,993 1,888 1,892 32,600 32,700 2,000 1,894 1,899 32,700 32,800 2,007 1,900 1,906 32,800 32,900 2,014 1,905 1,912 32,900 33,000 2,020 1,911 1,919 33,000 33,000 33,100 2,027 1,917 1,926 33,100 33,200 2,034 1,923 1,933 33,200 33,300 2,041 1,929 1,939 33,300 33,400 2,047 1,934 1,946 33,400 33,500 2,054 1,940 1,953 33,500 33,600 2,061 1,946 1,960 33,600 33,700 2,068 1,952 1,966 33,700 33,800 2,074 1,958 1,973 33,800 33,900 2,081 1,963 1,980 33,900 34,000 2,088 1,969 1,987 34,000 34,000 34,100 2,095 1,975 1,993 34,100 34,200 2,101 1,981 2,000 34,200 34,300 2,108 1,987 2,007 34,300 34,400 2,115 1,992 2,014 34,400 34,500 2,122 1,998 2,020 34,500 34,600 2,128 2,004 2,027 34,600 34,700 2,135 2,010 2,034 34,700 34,800 2,142 2,016 2,041 34,800 34,900 2,149 2,021 2,047 34,900 35,000 2,155 2,027 2,054 35,000 35,000 35,100 2,162 2,033 2,061 35,100 35,200 2,169 2,039 2,068 35,200 35,300 2,176 2,045 2,074 35,300 35,400 2,182 2,050 2,081 35,400 35,500 2,189 2,056 2,088 35,500 35,600 2,196 2,062 2,095 35,600 35,700 2,203 2,068 2,101 35,700 35,800 2,209 2,074 2,108 35,800 35,900 2,216 2,079 2,115 35,900 36,000 2,223 2,085 2,122 36,000 36,000 36,100 2,230 2,091 2,128 36,100 36,200 2,236 2,097 2,135 36,200 36,300 2,243 2,103 2,142 36,300 36,400 2,250 2,108 2,149 36,400 36,500 2,257 2,114 2,155 36,500 36,600 2,263 2,120 2,162 36,600 36,700 2,270 2,126 2,169 36,700 36,800 2,277 2,132 2,176 36,800 36,900 2,284 2,137 2,182 36,900 37,000 2,290 2,143 2,189 37,000 37,000 37,100 2,297 2,149 2,196 37,100 37,200 2,304 2,155 2,203 37,200 37,300 2,311 2,161 2,209 37,300 37,400 2,317 2,166 2,216 37,400 37,500 2,324 2,172 2,223 37,500 37,600 2,331 2,178 2,230 37,600 37,700 2,338 2,184 2,236 37,700 37,800 2,344 2,190 2,243 37,800 37,900 2,351 2,195 2,250 37,900 38,000 2,358 2,201 2,257 38,000 38,000 38,100 2,365 2,207 2,263 38,100 38,200 2,371 2,213 2,270 38,200 38,300 2,378 2,219 2,277 38,300 38,400 2,385 2,224 2,284 38,400 38,500 2,392 2,230 2,290 38,500 38,600 2,398 2,236 2,297 38,600 38,700 2,405 2,242 2,304 38,700 38,800 2,412 2,248 2,311 38,800 38,900 2,419 2,253 2,317 38,900 39,000 2,425 2,259 2,324 39,000 39,000 39,100 2,432 2,265 2,331 39,100 39,200 2,439 2,271 2,338 39,200 39,300 2,446 2,277 2,344 39,300 39,400 2,452 2,282 2,351 39,400 39,500 2,459 2,288 2,358 39,500 39,600 2,466 2,294 2,365 39,600 39,700 2,473 2,300 2,371 39,700 39,800 2,479 2,306 2,378 39,800 39,900 2,486 2,311 2,385 39,900 40,000 2,493 2,317 2,392 40,000 40,000 40,100 2,500 2,323 2,398 40,100 40,200 2,506 2,329 2,405 40,200 40,300 2,513 2,335 2,412 40,300 40,400 2,520 2,340 2,419 40,400 40,500 2,527 2,346 2,425 40,500 40,600 2,533 2,352 2,432 40,600 40,700 2,540 2,358 2,439 40,700 40,800 2,547 2,364 2,446 40,800 40,900 2,554 2,369 2,452 40,900 41,000 2,560 2,375 2,459 41,000 41,000 41,100 2,567 2,381 2,466 41,100 41,200 2,574 2,387 2,473 41,200 41,300 2,581 2,393 2,479 41,300 41,400 2,587 2,398 2,486 41,400 41,500 2,594 2,404 2,493 41,500 41,600 2,601 2,410 2,500 41,600 41,700 2,608 2,416 2,506 41,700 41,800 2,614 2,422 2,513 41,800 41,900 2,621 2,427 2,520 41,900 42,000 2,628 2,433 2,527 42,000 42,000 42,100 2,635 2,439 2,533 42,100 42,200 2,641 2,445 2,540 42,200 42,300 2,648 2,451 2,547 42,300 42,400 2,655 2,456 2,554 42,400 42,500 2,662 2,462 2,560 42,500 42,600 2,668 2,468 2,567 42,600 42,700 2,675 2,474 2,574 42,700 42,800 2,682 2,480 2,581 42,800 42,900 2,689 2,485 2,587 42,900 43,000 2,695 2,491 2,594 43,000 43,000 43,100 2,702 2,498 2,601 43,100 43,200 2,709 2,505 2,608 43,200 43,300 2,716 2,512 2,614 43,300 43,400 2,722 2,518 2,621 43,400 43,500 2,729 2,525 2,628 43,500 43,600 2,736 2,532 2,635 43,600 43,700 2,743 2,539 2,641 43,700 43,800 2,749 2,545 2,648 43,800 43,900 2,756 2,552 2,655 43,900 44,000 2,763 2,559 2,662 44,000 44,000 44,100 2,770 2,566 2,668 44,100 44,200 2,776 2,572 2,675 44,200 44,300 2,783 2,579 2,682 44,300 44,400 2,790 2,586 2,689 44,400 44,500 2,797 2,593 2,695 44,500 44,600 2,803 2,599 2,702 44,600 44,700 2,810 2,606 2,709 44,700 44,800 2,817 2,613 2,716 44,800 44,900 2,824 2,620 2,722 44,900 45,000 2,830 2,626 2,729 45,000 45,000 45,100 2,837 2,633 2,736 45,100 45,200 2,844 2,640 2,743 45,200 45,300 2,851 2,647 2,749 45,300 45,400 2,857 2,653 2,756 45,400 45,500 2,864 2,660 2,763 45,500 45,600 2,871 2,667 2,770 45,600 45,700 2,878 2,674 2,776 45,700 45,800 2,884 2,680 2,783 45,800 45,900 2,891 2,687 2,790 45,900 46,000 2,898 2,694 2,797 46,000 46,000 46,100 2,905 2,701 2,803 46,100 46,200 2,911 2,707 2,810 46,200 46,300 2,918 2,714 2,817 46,300 46,400 2,925 2,721 2,824 46,400 46,500 2,932 2,728 2,830 46,500 46,600 2,938 2,734 2,837 46,600 46,700 2,945 2,741 2,844 46,700 46,800 2,952 2,748 2,851 46,800 46,900 2,959 2,755 2,857 46,900 47,000 2,965 2,761 2,864 47,000 47,000 47,100 2,972 2,768 2,871 47,100 47,200 2,979 2,775 2,878 47,200 47,300 2,986 2,782 2,884 47,300 47,400 2,992 2,788 2,891 47,400 47,500 2,999 2,795 2,898 47,500 47,600 3,006 2,802 2,905 47,600 47,700 3,013 2,809 2,911 47,700 47,800 3,019 2,815 2,918 47,800 47,900 3,026 2,822 2,925 47,900 48,000 3,033 2,829 2,932 48,000 48,000 48,100 3,040 2,836 2,938 48,100 48,200 3,046 2,842 2,945 48,200 48,300 3,053 2,849 2,952 48,300 48,400 3,060 2,856 2,959 48,400 48,500 3,067 2,863 2,965 48,500 48,600 3,073 2,869 2,972 48,600 48,700 3,080 2,876 2,979 48,700 48,800 3,087 2,883 2,986 48,800 48,900 3,094 2,890 2,992 48,900 49,000 3,100 2,896 2,999 49,000 49,000 49,100 3,107 2,903 3,006 49,100 49,200 3,114 2,910 3,013 49,200 49,300 3,121 2,917 3,019 49,300 49,400 3,127 2,923 3,026 49,400 49,500 3,134 2,930 3,033 49,500 49,600 3,141 2,937 3,040 49,600 49,700 3,148 2,944 3,046 49,700 49,800 3,154 2,950 3,053 49,800 49,900 3,161 2,957 3,060 49,900 50,000 3,168 2,964 3,067 50,000 50,000 50,100 3,175 2,971 3,073 50,100 50,200 3,181 2,977 3,080 50,200 50,300 3,188 2,984 3,087 50,300 50,400 3,195 2,991 3,094 50,400 50,500 3,202 2,998 3,100 50,500 50,600 3,208 3,004 3,107 50,600 50,700 3,215 3,011 3,114 50,700 50,800 3,222 3,018 3,121 50,800 50,900 3,229 3,025 3,127 50,900 51,000 3,236 3,031 3,134 51,000 51,000 51,100 3,243 3,038 3,141 51,100 51,200 3,251 3,045 3,148 51,200 51,300 3,258 3,052 3,154 51,300 51,400 3,265 3,058 3,161 51,400 51,500 3,272 3,065 3,168 51,500 51,600 3,279 3,072 3,175 51,600 51,700 3,286 3,079 3,181 51,700 51,800 3,294 3,085 3,188 51,800 51,900 3,301 3,092 3,195 51,900 52,000 3,308 3,099 3,202 52,000 52,000 52,100 3,315 3,106 3,208 52,100 52,200 3,322 3,112 3,215 52,200 52,300 3,329 3,119 3,222 52,300 52,400 3,336 3,126 3,229 52,400 52,500 3,344 3,133 3,235 52,500 52,600 3,351 3,139 3,242 52,600 52,700 3,358 3,146 3,249 52,700 52,800 3,365 3,153 3,256 52,800 52,900 3,372 3,160 3,262 52,900 53,000 3,379 3,166 3,269 53,000 53,000 53,100 3,386 3,173 3,276 53,100 53,200 3,394 3,180 3,283 53,200 53,300 3,401 3,187 3,289 53,300 53,400 3,408 3,193 3,296 53,400 53,500 3,415 3,200 3,303 53,500 53,600 3,422 3,207 3,310 53,600 53,700 3,429 3,214 3,316 53,700 53,800 3,437 3,220 3,323 53,800 53,900 3,444 3,227 3,330 53,900 54,000 3,451 3,234 3,337 54,000 54,000 54,100 3,458 3,241 3,343 54,100 54,200 3,465 3,247 3,350 54,200 54,300 3,472 3,254 3,357 54,300 54,400 3,479 3,261 3,364 54,400 54,500 3,487 3,268 3,370 54,500 54,600 3,494 3,274 3,377 54,600 54,700 3,501 3,281 3,384 54,700 54,800 3,508 3,288 3,391 54,800 54,900 3,515 3,295 3,397 54,900 55,000 3,522 3,301 3,404 55,000 and over See the 2018 Maine tax rate schedules at www. maine.gov/revenue/ forms/1040/2018.htm.