NH Resident working in ME

[bmac124]

I am a New Hampshire resident who began working in Maine near the beginning 2024. I was a New Hampshire resident during all of 2024. When filing my Maine nonresident return in TurboTax, I am questioned on the number of days spent in Maine and my income allocation.

Within TurboTax, I have provided 200 days spent in Maine under my residency in

formation for 2024. Later, in the "Employee Apportionment Worksheet", I am able to provide a portion of wages to be allocated and a breakdown of days employed, days worked outside of Maine, weekends, holidays, sick leave, vacation and non-working days. After inputting this information accurately, I am told that my Maine-source compensation during my nonresident period is 97.6% of my total Maine income for 2024.

This 2.4% reduction seems low given that I spent 5 days teleworking, 7 holidays, 3 sick days, and 3 vacation days all outside of the state of Maine in 2024. This amounts to 18 days of income while outside of the state of Maine and in the state of New Hampshire, which has no state income tax. 200 working days in Maine of 218 total days of compensation would account for 91.7% of my total Maine income for 2024. Am I wrong for thinking that my Maine-source compensation should be closer to this percentage?

Note that per HB 1097, "income from employer-employee relationship such as wage income, salary income, or other employee compensation earned or received by residents of the state of New Hampshire for services entirely performed within the state of New Hampshire shall not be subject to personal income taxation in any other state." Am I off base in my belief that these 18 days of income should not be subject to Maine state income tax?

I have been unable to find guidance on how the input of each of these "day" fields affects the Maine-source compensation calculation, nor have I seen an example of how this amount is calculated. Any clarity that you are able to provide on this would be appreciated.

[MaryK4]

Just a couple of notes:

The Holiday, Sick Leave and Vacation can be prorated by the same percentage of workday total in Maine, since they reflect the time used to accrue the additional income. 

For days employed while a Nonresident of Maine, you should enter 365 if you were with the same employer for the whole year.

[bmac124]

Thank you for the response Mary. 

Can you please elaborate on what you mean by prorating those days? Does TurboTax not prorate based off of the "Total Number of" days as shown in the third image of the original post? Just trying to learn what is happening within the program. 

I was only with this employer for part of the year as I started at the end of February.