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Income/Estate Tax

Guidance Documents

These guidance documents are intended as advice to persons seeking more information than is available in the filing instructions for tax returns.

Note: PDF format requires the free Adobe Reader to view.

List of Guidance Documents

• Modifications Related to Bonus Depreciation & Section 179 Expensing [pdf version]
• Combat Zone Tax Relief [pdf version]
• Maine Estate Tax
  • For Deaths Occurring After 2012 [pdf version]
  • For Deaths Through 2012 [pdf version]

• Pine Tree Development Zone Tax Credit [pdf version]

• Modifications Related to Net Operating Lossess
• Examples for C Corporations [pdf version]
• Examples for Individuals [pdf version]
• Guidance to Residency Status [pdf version]
• Guidance to Residency "Safe Harbors" [pdf version]
• 2012 Instructional Pamphlet for Credit for Taxes Paid to Another Jurisdiction (from our forms web page) [pdf version]
• 2012 Instructional Pamphlet for Schedule NR -- Apportionment for nonresidents and part-year residents (from our forms web page) [pdf version]
• 2012 Instructional Pamphlet for Schedule NRH -- Apportionment for married person electing to file single (from our forms web page) [pdf version]
• Taxability of Government Obligations [pdf version]
• Income Tax Credits [pdf version]

 

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