§5224-A. Return of part-year resident
If an individual changes that individual's status as a resident individual or nonresident individual during the taxable year, the individual shall file a nonresident return pursuant to section 5220, subsection 2. That individual's tax shall be computed, pursuant to section 5111, subsection 4, as if that individual were a nonresident individual, except that the numerator of the apportionment ratio shall be comprised of the individual's Maine adjusted gross income, as defined in section 5102, subsection 1‑C, paragraph A, for the portion of the taxable year during which that individual was a resident, plus that individual's Maine adjusted gross income as defined in section 5102, subsection 1‑C, paragraph B, for the portion of the taxable year during which that individual was a nonresident. The part-year resident shall also be entitled to the credit provided by section 5217‑A, computed as if the individual's Maine adjusted gross income for the entire year were comprised only of that portion which is attributed to the portion of the year during which that individual was a resident. [PL 1989, c. 596, Pt. J, §5 (AMD).]
SECTION HISTORY
PL 1979, c. 711, §H8 (NEW). PL 1985, c. 783, §41 (RPR). PL 1987, c. 504, §36 (AMD). PL 1989, c. 596, §J5 (AMD).
Structure Maine Revised Statutes
Chapter 823: INCOME TAX RETURNS
36 §5220. Persons required to make returns of income
36 §5221. Joint returns by spouses
36 §5222. Returns by fiduciaries
36 §5223. Notice of qualification as receiver (REPEALED)
36 §5224. Change of status as resident or nonresident during year (REPEALED)
36 §5224-A. Return of part-year resident
36 §5225. Taxable income as resident and nonresident (REPEALED)
36 §5226. Minimum tax and prorating of exemptions (REPEALED)
36 §5227. Time for filing returns
36 §5227-A. Requirement to file amended Maine returns
36 §5229. Time for filing declaration of estimated tax (REPEALED)
36 §5230. Payments of estimated tax (REPEALED)
36 §5231. Extension of time for filing and payment
36 §5232. Change of election (REPEALED)