If you filed a joint federal tax return, Maine gives you the option to file separate Maine returns. This is called the Married Person Electing to File Single election. When you make this election, you must divide income, deductions, credits, and other tax items between spouses and complete any required Maine schedules. Maine specifically requires income allocation information and may require Schedule NRH and Worksheet A, depending on your residency situation.
Who Can Elect to File Single for Maine?
You may use this election if:
- You filed a joint federal income tax return.
- You want to file a separate Maine return from your spouse.
How to Elect to File Single in the Program
To access this section:
- Open your Maine return.
- Select the three dots (Edit).
- Select Basic Information.
- Locate the Married Person Electing to File Single section.
Complete the Election Section
When completing this area of the return:
- Select Yes to indicate you are electing to file a separate Maine return.
- Choose whether the taxpayer or spouse is the person filing the Maine return.
- Review the filing spouse's share of income from the federal joint return.
- Enter any required income allocation information.
- Complete Schedule NRH, if required.
- Complete Worksheet A (Residency Information Worksheet) when applicable.
Understanding Schedule NRH
Schedule NRH is used to allocate federal income and Maine income modifications between spouses when separate Maine returns are filed after a joint federal return.
Allocating Income Between Spouses
When filing separate Maine returns:
- Income must be properly divided between spouses.
- Earned income is generally assigned to the spouse who earned it.
- Additional schedules may be required based on residency status and income sources.
- A nonresident or safe harbor resident spouse with no Maine-source income may not need to file a Maine return.
Federal Income Allocation
Schedule NRH uses the filing spouse's share of income reported on the federal joint return. Review the federal return carefully and determine which income belongs to the spouse filing the Maine return before completing the allocation section.
Capital Gain or Loss Adjustments
Enter any capital gain or loss adjustment that applies to the spouse filing the Maine return.
Maine Addition Modifications
For each Maine addition modification, provide:
- Description of the addition
- Total amount for both spouses
- Filing spouse's share
- Amount from non-Maine sources
Only report the portion attributable to the spouse filing the return.
Maine Subtraction Modifications
For each Maine subtraction modification, provide:
- Description of the subtraction
- Total amount for both spouses
- Filing spouse's share
- Amount from non-Maine sources
Only include the filing spouse's portion.
Dependents
Enter the number of dependents from the federal return that will be claimed by the spouse filing the Maine return.
When Is Worksheet A Required?
Worksheet A, the Residency Information Worksheet, is required when completing the Married Person Electing to File Single election. It may also be required in certain residency situations.
You may need to complete Worksheet A if:
- You moved into or out of Maine during the tax year and are a part-year resident.
- 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.
Failing to include Worksheet A when required may delay processing of your Maine return.
Review Your Return Before Filing
Before filing, double-check the following:
- Income has been properly allocated between spouses.
- All Maine addition and subtraction modifications are correct.
- Dependents are reported correctly.
- Required schedules and worksheets are attached.
- The PDF copy of the return accurately reflects all allocations.
Reviewing the completed return can help prevent processing delays and reduce the chance of receiving a notice from Maine Revenue Services.
Special Residency Situations
If you filed a joint federal return and either spouse is a:
- Nonresident,
- Part-year resident, or
- Safe harbor resident,
special Maine filing rules may apply. Maine's instructions direct these taxpayers to use Schedule NR or Schedule NRH when required. See What Is My Residency Status for Maine? for additional information.
Maine Forms and Instructions
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.