Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 5217-A (2026)

Income tax paid to other taxing jurisdiction

✓ current as of May 2026
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A resident individual is allowed a credit against the tax otherwise due under this Part, excluding the tax imposed by section 5203‑C, for the amount of income tax imposed on that individual for the taxable year by another state of the United States, a political subdivision of any such state, the District of Columbia or any political subdivision of a foreign country that is analogous to a state of the United States with respect to income subject to tax under this Part that is derived from sources in that taxing jurisdiction. In determining whether income is derived from sources in another jurisdiction, the assessor may not employ the law of the other jurisdiction but shall instead assume that a statute equivalent to section 5142 applies in that jurisdiction. The credit, for any of the specified taxing jurisdictions, may not exceed the proportion of the tax otherwise due under this Part, excluding the tax imposed by section 5203‑C, that the amount of the taxpayer's Maine adjusted gross income derived from sources in that taxing jurisdiction bears to the taxpayer's entire Maine adjusted gross income; except that, when a credit is claimed for taxes paid to both a state and a political subdivision of a state, the total credit allowable for those taxes does not exceed the proportion of the tax otherwise due under this Part, excluding the tax imposed by section 5203-C, that the amount of the taxpayer's Maine adjusted gross income derived from sources in the other state bears to the taxpayer's entire Maine adjusted gross income.   [PL 2003, c. 673, Pt. JJ, §4 (AMD); PL 2003, c. 673, Pt. JJ, §6 (AFF).]
SECTION HISTORY
PL 1987, c. 769, §A160 (NEW). PL 1991, c. 528, §N16 (AMD). PL 1991, c. 528, §§N17,RRR (AFF). PL 1991, c. 591, §N16 (AMD). PL 1991, c. 591, §N17 (AFF). PL 2003, c. 391, §9 (AMD). PL 2003, c. 673, §JJ4 (AMD). PL 2003, c. 673, §JJ6 (AFF).
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Notes of Decisions
Cited in 10 cases, 1993–2019 · leading case: James Goggin v. State Tax Assessor, 2018 ME 111 (Me. 2018).
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James Goggin v. State Tax Assessor, 2018 ME 111 (Me. 2018). · cites it 5× “The court affirmed the judgment of the Assessor, reasoning that no income tax credit applied because (1) the New Hampshire business taxes were imposed on the LLC and were not an "amount of income tax imposed on [an] individual," 36 M.R.S. § 5217-A (2017), and (2) Maine's tax…”
Eric v. Warnquist v. State Tax Assessor, 2019 ME 19 (Me. 2019). · cites it 5× “[¶2] The Warnquists claim that the court misinterpreted and misapplied 36 M.R.S. § 5217-A (2017) regarding the income tax credit available to them for income taxes paid to a foreign jurisdiction.”
Day v. State Tax Assessor, 2008 ME 39 (Me. 2008). · cites it 2× “Title 36 M.R.S.A. § 5217-A has since been amended.”
Boulet v. State Tax Assessor, 626 A.2d 33 (Me. 1993). · cites it 2× “On their 1989 Maine income tax return, the Boulets took a credit in the amount of $3,527 pursuant to 36 M.R.S.A. § 5217-A (Supp.1992) which provides, in relevant part: A resident individual is allowed a credit against the tax otherwise due under this Part .”
Goggin v. State Tax Assessor (Me. Super. Ct 2017). · cites it 5× “PETITlONERS ARE NOT ENTITLED TO A CREDIT ON THEIR INDIVIDUAL INCOME TAX RETURN FOR BUSJNESS TAXES PAID BY GHK UNDER36M.R.S.A. § 5217-A . ' Section 5217-A of Chapter 36 of the Maine Revised Statutes allows a "credit against the tax otherwise due .”
Warnquist v. State Tax Assessor (Me. Super. Ct 2018). · cites it 5× “The facts presented to the court are relatively straight forward and generally agreed upon. Petitioners are Maine residents who earned income from two rental properties they owned in the county ofRogaland of the country ofNorway (the "Properties").”
Eric v. Warnquist v. State Tax Assessor, 2019 ME 19 (Me. 2019). · cites it 4× “[¶2] The Warnquists claim that the court misinterpreted and misapplied 36 M.R.S. § 5217-A (2017) regarding the income tax credit available to them for income taxes paid to a foreign jurisdiction.”
Eric v. Warnquist v. State Tax Assessor, 2019 ME 19 (Me. 2019). · cites it 4× “[¶2] The Warnquists claim that the court misinterpreted and misapplied 36 M.R.S. § 5217-A (2017) regarding the income tax credit available to them for income taxes paid to a foreign jurisdiction.”
Williams v. State Tax Assessor (Me. Super. Ct 2002). “The credit he claims arises under 36 M.R.S.A. § 5217-A that: A resident or individual is allowed a credit against the tax otherwise due under this Part, excluding the tax imposed by section 5203-A, for the amount of income tax imposed on that individual for the taxable year by…”
Smith v. State Tax Assessor (Me. Super. Ct 2004). “See 36 M.R.S.A. §5217-A. That credit is, however, limited to, “.”
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