Worksheet C employee apportionment

This document provides instructions for completing Worksheet C, the Employee Apportionment Worksheet, used to determine the portion of an employee's compensation that is taxable by Maine. It explains that the worksheet should only be used if the exact amount earned in and out of Maine is unknown. It lists certain types of workers who must use a different method defined in Rule 806. The worksheet itself requires entering details of compensation, total days worked, non-working days, and days worked in/out of Maine to calculate the percentage and amount of compensation attributable to Maine.