If you filed a joint federal tax return, Maine allows you to elect to file separate Maine returns. If you make this election, you must allocate income and other tax items between spouses and complete any required schedules, including Schedule NRH and Worksheet A (Residency Information Worksheet).
Who Can Use the Married Person Electing to File Single Election?
You may use this election if:
- You filed a joint federal income tax return.
- You want to file a separate Maine return.
Elect to File Single in the Program
Program Entry
To access this section in your Maine return:
- Maine State Return
- Select the three dots (Edit)
- Basic Information
Complete the Married Person Electing to File Single Section
When completing this section:
- Select Yes if you are electing to file separate Maine returns.
- Select whether the Taxpayer or Spouse is filing the Maine return.
- Review the filing spouse's portion of income from the federal joint return and enter any required income allocation information.
- Complete Schedule NRH, if applicable.
- Complete Worksheet A (Residency Information Worksheet) when required.
Complete Schedule NRH
Schedule NRH is used to allocate federal income and Maine adjustments between spouses.
Allocate Income Between Spouses
When filing separately for Maine purposes:
- Income must be properly allocated between spouses.
- Earned income is generally attributed to the spouse who earned it.
- Additional schedules may be required depending on residency status and income sources.
- A nonresident or Safe Harbor resident spouse with no Maine-source income may not be required to file a Maine return.
Federal Income Allocation
Schedule NRH uses the filing spouse's portion of the income reported on the federal joint return.
Review your federal return and determine the portion of income that belongs to the spouse filing the Maine return. This information is used when allocating income between spouses on Schedule NRH.
Adjustment to Capital Gain or Loss
Enter any adjustment to capital gain or loss that applies to the spouse filing the Maine return.
Income Modifications - Additions
For each Maine addition modification, enter:
- Description of addition
- Total for both spouses
- Filer's share of additions
- Amount of addition from non-Maine sources
Only enter the portion that applies to the spouse filing the return.
Income Modifications - Subtractions
For each Maine subtraction modification, enter:
- Description of subtraction
- Total for both spouses
- Filer's share of subtractions
- Amount of subtraction from non-Maine sources
Only enter the portion that belongs to the filer.
Dependents
Enter the number of dependents from the federal return that will be claimed by the spouse filing the Maine return.
- Number of dependents
Complete Worksheet A
Worksheet A (Residency Information Worksheet) is required when completing the Married Person Electing to File Single section.
Review and complete all residency information requested on the worksheet before filing your return.
Worksheet A may also be required in certain residency situations, including:
- You are a part-year resident who moved into or out of Maine during the tax year.
- You are a nonresident or Safe Harbor resident filing a Maine return for the first time.
- You are a former Maine resident filing as a nonresident or Safe Harbor resident for the first time.
Failure to include Worksheet A when required may delay the processing of your return.
Review Your Maine Return
After completing Schedule NRH and Worksheet A:
- Review all income allocations between spouses.
- Verify addition and subtraction modifications.
- Confirm the number of dependents claimed.
- Review the PDF copy of the return before filing.
Reviewing the PDF helps ensure the allocated amounts are reported correctly and that the required schedules are included with the Maine return.
Special Filing Situations
If you filed a joint federal return and one spouse is a nonresident, part-year resident, or safe harbor resident, special Maine filing rules may apply. See What Is My Residency Status for Maine? for additional information.