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On December 19, 2003, President Bush signed the Servicemembers Civil Relief Act (Public Law No. 108-189), which made amendments to the Soldiers' and Sailors' Civil Relief Act of 1940. Section 2 of the law contains a provision which alters the computation of Maine individual income tax for certain nonresidents that will affect the 2003 returns for some military taxpayers.
Effective immediately, Section 511(d) of the Act prevents states from including the military compensation of a nonresident servicemember in the total income when computing the applicable rate of tax imposed on other income earned by the nonresident servicemember, or their spouse, that is subject to tax by the jurisdiction.
Since the 2003 Maine income tax return includes this income in federal adjusted gross income, a deduction must be made on the Maine return for a nonresident servicemember. However, because the law was enacted after the forms were printed for the 2003 tax year, there is no line on the Maine return in which to subtract this income. To deduct the military income of a nonresident servicemember from the Maine taxable income in 2003, use the following instructions
A "servicemember" is defined as a member of the Army, Navy, Air Force, Marine Corps, Coast Guard, a commissioned officer of the Public Health Service or the National Oceanic and Atmospheric Administration. It also includes a member of the National Guard who is under a call to active service authorized by the President or the Secretary of Defense for a period of more than 30 consecutive days for purposes of responding to a national emergency declared by the President and supported by Federal funds.
Any further questions about the computation of Maine individual income tax for certain nonresidents should be directed to the Income/Estate Tax Division of Maine Revenue Services at email@example.com or call 207-626-8475.
New Tax Division Assistant Executive
Maine Revenue Services is pleased to announce that Sara Lewis has accepted the position of Tax Division Assistant Executive in the Sales, Fuel and Special Tax Division. Her responsibilities will include the general administration and audit oversight of all fuel taxes, including IFTA and IRP audit programs, and special taxes including potato, blueberry, quahog, railroad, cigarette, tobacco products and health care provider taxes as well as provide assistance to the Director in legislative analysis and administration of the entire Division.
Sara has been employed with Maine Revenue Services for 12 years. She worked as a Revenue Agent for 7 years in the Audit Division performing audits of businesses and individuals for Maine sales, use, income and withholding taxes. For the past 5 years, Sara has worked in the Criminal Unit, first as a Senior Revenue Agent and more recently as a Tax Enforcement Officer, performing criminal and civil audit investigations. Prior to her career at MRS, Sara's work experiences were as an Accountant, Accounting Clerk, University Instructor and Retail Store Assistant Manager.
Ms. Lewis is a graduate of the University of Maine, where she has earned a Bachelors degree in Accounting and a Masters Degree in Business Administration. In addition, Sara is a Licensed Certified Public Accountant.
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