Unless specifically stated, do not enter non-Maine income on this line. Enter ONLY items specifically listed below.
List the source of each amount claimed in the space provided and attach supporting documentation when claiming an amount on this line. Enter on this line:
• Net operating losses carried forward from previous tax years pursuant to § 5122(2)(H), § 5122(2)(P), § 5122(2)(CC)or, for individual owners of certain electing S corporations, net operating A(2)(L). For s, go to www.maine.gov/revenue/forms (select Income Tax Guidance Documents).
• Also enter on this line to the extent included in federal adjusted gross income military compensation received by a nonresident servicemember to the extent not included in the pension deduction on line 2d, military annuity payments made to a survivor of a deceased member of the military as a result of service in the active or reserve components of the U.S. armed services under a survivor benefit plan or reserve component survivor benefit plan
in accordance with 10 USC, Chapter 73
• Recovery amounts included on federal Form 1040, line 21 related to items previously deducted on your federal return but not on your Maine return in an earlier year, such as real estate taxes
• Discharge of indebtedness amounts included in federal adjusted gross income deferred for federal tax purposes but not Maine tax purposes during 2009 or 2010
• the amount of loan payments made by employers included in federal adjusted gross income of individuals qualified for the opportunity Maine credit
• the amount of the reduction in your salaries and wages expense deduction directly related to claiming the federal Work Opportunity Credit or Empowerment Zone Credit reported on federal Form 5884, line 2 or federal Form 8844, line 2 (owners of pass-through entities, enter your share of the amount from line 3 of these forms to the extent not included on line 2).Note: do not enter wage amounts from Form 8844 related to the federal Renewal Community credit
• settlement payments received by Holocaust victims that are included in federal adjusted gross income
• account proceeds from a Family Development Account administered by FAME
• earnings from fishing operations contributed to a capital construction fund
• the amount of military retirement benefits not included in the pension income deduction on line 2d received by certain licensed dentists who practice an average of 20 hours or more per week in Maine and accept
patients who receive MaineCare benefits
• income from investments in the Northern Maine Transmission Corporation
• up to $750 of property tax benefi ts provided by municipalities to senior citizens pursuant to 36 A) to the extent included in federal adjusted gross income
• interest income and capital gains from the sale of bonds issued relative to the Maine Waste Management & Recycling Program to the extent included in federal adjusted gross income
• all items of income, gain, interest, dividends, royalties and other items of income of a financial
institution subject to the Maine franchise tax that are included in your federal adjusted gross income due to an ownership share in the financial institution that is a partnership, S corporation, or entity disregarded as
separate from its owner
• the total of capital gains and ordinary income resulting from depreciation recapture pursuant to Code sections 1245 and 1250 realized on the sale of multifamily affordable housing property certified by the Maine State Housing Authority. A copy of the MSHA certificate must be attached to the return
• distributions from a private venture capital fund of the refundable portion of the credit received by the fund pursuant to 36 M.R.S.A., § 5216-B to the extent included in federal adjusted gross income.