Maine Additions

Article ID: 34922  

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Maine Additions

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ADDITIONS to federal adjusted gross income.

Income and deductions are generally treated the same for Maine tax purposes as treated for federal tax purposes. However, certain federal and state laws may require different tax treatment of these items. These differences require adjustments, or modifi cations, to federal income to calculate Maine taxable income. See Form 1040ME, Schedule 1. Addition modifi cations are required for items of income that are not included in federal income but are subject to Maine individual income tax or to reverse a federal deduction not allowed for Maine tax purposes. See Form 1040ME, Schedule 1, lines 1a through 1i. The least common adjustments included on Form 1040ME, Schedule 1, line 1h are listed on this worksheet. See descriptions below for each item.

Maine Additions Instructions


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Views: 563 Created on: Jun 15, 2013