×
tax forms found in
Tax Form Code
Tax Form Name

Maine Free Printable 18_1040me_book_dwnld.indd for 2019 Maine Form 1040-ME Instructions

It appears you don't have a PDF plugin for this browser. Please use the link below to download 2018-maine-income-tax-instructions.pdf, and you can print it directly from your computer.

Form 1040-ME Instructions
18_1040me_book_dwnld.indd

2018 MAINE Resident, Nonresident or Part-year Resident Individual Income Tax Booklet Form 1040ME Maine FastFile Electronic filing and payment services For more information, see www.maine.gov/revenue Free internet access is available at most local libraries in Maine. See your librarian for details about free internet access. TAXPAYER ASSISTANCE and FORMS Visit www.maine.gov/revenue to learn the status of your refund, obtain the latest tax updates, view frequently asked questions (FAQs), pay your tax or email tax-related questions. Collection problems and payment plans: (207) 621-4300 - Weekdays 8:00 a.m.- 5:00 p.m. Call this number if you have a tax balance due that you would like to resolve. To download or request forms or other information: Visit www.maine.gov/revenue/forms or call (207) 624-7894 Every day 24 Hours. Tax violations hot line: (207) 624-9600 - Call this number or send an email to [email protected] to report possible tax violations including failure to file tax returns, failure to report all income and failure to register for tax filing. TTY (hearing-impaired only): 711 - Weekdays 8:00 a.m.4:30 p.m. Assistance: (207) 626-8475 - Weekdays 8:00 a.m.- 5:00 p.m. Federal income tax information and forms: Call the Internal Revenue Service at (800) 829-1040 or visit www.irs.gov. Form 1040ME due date: Wednesday, April 17, 2019 Printed Under Appropriation 010 18F 0002.07 MAINE REVENUE SERVICES P.O. BOX 1060 AUGUSTA, ME 04332-1060 IMPORTANT CHANGES for 2018 Standard deduction amount. 36 M.R.S. § 5124-C. For tax years beginning on or after January 1, 2018, the Maine standard deduction amount is equal to the federal standard deduction amount, including the additional standard deduction amount for age/blindness. Property tax fairness credit. 36 M.R.S. § 5219-KK. For tax years beginning on or after January 1, 2018, the property tax fairness credit is increased to 100% of the benefit base that is greater than 6% of the individual’s income. The maximum credit amount is increased to $750, or $1,200 for individuals 65 years of age and older. The definition of benefit base is changed to $2,050 for persons filing as single individuals, $2,650 for individuals filing as heads of household that claim the federal child tax credit for no more than one qualifying child or dependent and for persons filing joint returns, or, $3,250 for individuals filing as heads of household that claim the federal child tax credit for more than one qualifying child or dependent and for persons filing joint returns that claim the federal child tax credit for at least one qualifying child or dependent. The definition of income is changed to reflect the repeal of the federal domestic production activities deduction. For tax years beginning after 2018, the benefit base amounts will be adjusted for inflation. Standard/itemized deduction amount phaseout. 36 M.R.S. §§ 5124C(2) and 5125(7). For tax years beginning on or after January 1, 2018, the amount at which the standard deduction and itemized deduction begins to phaseout is increased to $80,000 for single individuals and married persons filing separate returns, $120,000 for individuals filing as heads of household, and $160,000 for individuals filing married joint returns or as a surviving spouse. The deduction amount is fully phased out for taxpayers whose Maine adjusted gross income is more than $155,000 for single individuals and married persons filing separate returns, $232,500 for individuals filing as heads of household, and $310,000 for individuals filing joint returns or as a surviving spouse. For tax years beginning after 2018, the $80,000, $120,000 and $160,000 amounts will be adjusted for inflation. Homestead modifications tax credit. 36 M.R.S. § 5219-PP(4). For tax years beginning on or after January 1, 2018, the credit for homestead modifications, also referred to as the AccessAble Home tax credit, must be claimed in the tax year during which the certification of eligibility is issued by the Maine State Housing Authority. Credits claimed after 2017 may not include qualified expenditures for which a credit has previously been claimed. Itemized deduction amount. 36 M.R.S. § 5125(3)(A-1). For tax years beginning on or after January 1, 2018, the Maine itemized deduction may be increased by the amount of real and personal property taxes not claimed for federal income tax purposes because of the $10,000 limitation ($5,000 for married taxpayers filing separate returns) applicable to those taxes. Employer credit for family and medical leave. 36 M.R.S. § 5219-UU. For tax years beginning in 2018 and 2019, eligible taxpayers may claim a credit equal to the federal credit for employer-paid family and medical leave under Internal Revenue Code, Section 45S as a result of wages paid to employees based in Maine during the taxable year. The credit is not refundable and unused credit amounts may not be carried over to any other tax year. Personal exemption. 36 M.R.S. § 5126-A. For tax years beginning on or after January 1, 2018, the Maine personal exemption that may be claimed by the taxpayer is equal to $4,150 ($8,300 if married filing jointly). The exemption may not be claimed for a taxpayer or a taxpayer’s spouse who is claimed as a dependent on another taxpayer’s return. The personal exemption amount is subject to phaseout for taxpayers whose Maine adjusted gross income is more than $266,700 for single individuals; $293,350 for individuals filing as heads of household; $320,000 for individuals filing married joint returns or surviving spouses; and one-half of the amount applicable to married joint filers for married individuals filing separate returns. For tax years beginning after 2018, the personal exemption and the phaseout amounts will be adjusted for inflation. Domestic production activities addition modification. 36 M.R.S. § 5122(1)(X). For tax years beginning on or after January 1, 2018, the income addition modification equal to the taxpayer’s federal deduction relating to income attributable to domestic production activities is repealed. The related federal deduction is repealed. MainePERS pick-up contributions subtraction modification. 36 M.R.S. § 5122(2)(E). For tax years beginning on or after January 1, 2018, pick-up contributions distributed to the taxpayer by the Maine Public Employees Retirement System in the form of a rollover may be subtracted from Maine income fully or in part during the tax year of the rollover. Any amount not subtracted in the tax year of the rollover may be subtracted within the two tax years immediately following the year of the rollover, except that the total amount subtracted over the threeyear period may not exceed the pick-up contributions that have been previously taxed by Maine. Dependent exemption tax credit. 36 M.R.S. § 5219-SS. For tax years beginning on or after January 1, 2018, eligible taxpayers may claim a tax credit up to $300 for each qualifying child and dependent of the taxpayer for whom the federal child tax credit pursuant to the Internal Revenue Code, Section 24 was claimed for the same taxable year. The credit for nonresidents is limited to the taxpayer’s ratio of Maine source income to federal adjusted gross income. For part-year residents, the credit is prorated based on the ratio of the taxpayer’s Maine income (Maine adjusted gross income during the period of Maine residency plus Maine source income during the period of nonresidency) to federal adjusted gross income. The credit is not refundable. The credit is subject to phaseout for taxpayers whose Maine adjusted gross income exceeds $400,000 for married taxpayers filing jointly and $200,000 for all other taxpayers. Medical use of marijuana business expense subtraction modification. 36 M.R.S. § 5122(2)(PP). For tax years beginning on or after January 1, 2018, a deduction may be claimed for expenses related to carrying on a trade or business as a registered caregiver or a registered dispensary, in an amount equal to the deduction that would otherwise be allowable for Maine purposes to the extent the deduction was disallowed under Internal Revenue Code, Section 280E. Sales tax fairness credit. 36 M.R.S. § 5213-A. For tax years beginning on or after January 1, 2018, the sales tax fairness base credit amount is determined by the filing status and number of dependents claimed under the federal child tax credit rather than the number of exemptions claimed by the taxpayer. Also, the definition of income is changed to reflect the repeal of the federal domestic production activities deduction. Taxpayers who may be claimed as a dependent on another person’s return do not qualify for the credit. For tax years beginning after 2018, the base credit amounts will be adjusted for inflation. Net operating loss subtraction modification. 36 M.R.S. § 5122(2) (PP). For tax years beginning on or after January 1, 2018, a net operating loss deduction is allowed on the Maine return equal to the amount of net operating loss carryforward disallowed for the taxable year for federal tax purposes under the Internal Revenue Code, Section 172(a)(2). The modification may not reduce Maine taxable income below zero and may not have been previously used to reduce Maine taxable income. See the complete 2018 Summary of Tax Law Changes available at www.maine.gov/revenue. 2 Print or type your name(s) and current mailing address in the spaces provided. Social security number(s): You must enter your social security number(s) in the spaces provided. GENERAL INSTRUCTIONS Who must file? A Maine income tax return must be filed by April 17, 2019 if you are a resident of Maine who is required to file a federal income tax return or if you are not required to file a federal return, but do have income subject to Maine income tax resulting in a Maine income tax liability. Even if you are required to file a federal income tax return, you do not have to file a Maine income tax return if you have no addition income modifications (Form 1040ME, Schedule 1, line 1h) and your income subject to Maine income tax is less than the sum of your Maine standard deduction amount plus your personal exemption amount. However, you must file a return to claim any refund due to you. Generally, if you are a nonresident or a “Safe Harbor” resident who has income from Maine sources resulting in a Maine income tax liability, you must file a Maine income tax return. See below for more information on residency, including “Safe Harbors.” Nonresidents - see Schedule NR instructions for minimum taxability thresholds. Also see, 36 M.R.S. § 5142(8-B) and Rule 806. For additional answers to frequently asked questions (faqs), visit www.maine.gov/revenue/faq/homepage.shtml. Check the box above your social security number if this is an amended return. You must file an amended Maine income tax return if (1) you have filed an amended federal income tax return that affects your Maine income tax liability; (2) the Internal Revenue Service has made a change or correction to your federal income tax return that affects your Maine income tax liability; or (3) an error has been made in the filing of your original Maine income tax return. For more information, see the frequently asked questions at www.maine.gov/revenue/faq/income_faq.html. Line A. Maine Residents Property Tax Fairness Credit & Sales Tax Fairness Credit - Maine residents and part-year residents only - See Schedule PTFC/STFC. Check the box on line A only if you are claiming the Property Tax Fairness Credit on line 25d and/or the Sales Tax Fairness Credit on line 25e AND you are completing Form 1040ME in accordance with the instructions in Step 1 of Schedule PTFC/STFC. Otherwise, leave the box blank. See the Schedule PTFC/STFC instructions for Step 1. What is my Residence Status? NOTE: Schedule PTFC/STFC is available at www.maine.gov/revenue/ forms or call the forms line at (207) 624-7894. To determine your residency status for 2018, read the following. Line 1. FOR MAINE RESIDENTS ONLY. The Maine Clean Election Fund finances the election campaign of certified Maine Clean Election Act candidates. Checking this box does not increase your tax or reduce your refund but reduces General Fund revenue by the same amount. Domicile: Domicile is the place an individual establishes as his or her permanent home and includes the place to which he or she intends to return after any period of absence. A number of factors associated with residency are relevant in the evaluation of a claimed domicile. A domicile, once established, continues until a new, fixed and permanent home is acquired. To change domicile, a taxpayer must exhibit actions consistent with a change. No change of domicile results from moving to a new location if the intent is to remain only for a limited time, even if it is for a relatively long duration. Line 2. Check if at least two-thirds of your gross income for 2018 was from commercial farming or fishing as defined by the Internal Revenue Code. Include your spouse’s income in your calculation if you are filing a joint return. Lines 3-7. Use the filing status from your federal income tax return. If you filed a married filing jointly federal return and one spouse is a part-year resident, nonresident or “Safe Harbor” resident, see the Guidance to Residency Status available at www.maine.gov/revenue/ forms (click on Income Tax Guidance Documents). If you are filing married filing separately, be sure to include your spouse’s name and social security number. For pass-through entities only: check the box below line 7 if this is a composite filing. A composite return may be filed by a pass-through entity on behalf of nonresident owners. You must complete and enclose Schedule 1040C-ME and supporting documentation with your composite return. For more information on composite filing and forms, visit www. maine.gov/revenue. • Full-Year Resident: 1) Maine was my domicile for the entire year of 2018; or 2) I maintained a permanent place of abode in Maine for the entire year and spent a total of more than 183 days in Maine. • “Safe Harbor" Resident (treated as a nonresident): General Safe Harbor - Maine was my domicile in 2018, I did not maintain a permanent place of abode in Maine, I maintained a permanent place of abode outside Maine and I spent no more than 30 days of 2018 in Maine. Individuals qualifying under the safe harbor rule will be treated as a nonresident for Maine individual income tax purposes. File Form 1040ME and Schedule NR or NRH. Foreign Safe Harbor - I spent at least 450 days in a foreign country during any 548-day period occurring partially or fully in the tax year. The taxpayer must also meet other eligibility criteria. If you qualify for the Foreign Safe Harbor, you will be considered a “Safe Harbor” Resident and treated as a nonresident for the 548-day period even though you were domiciled in Maine. • Part-year Resident: I was domiciled in Maine for part of the year and was not a full-year resident as defined in 2) above. File Form 1040ME and Schedule NR or NRH. • Nonresident: I was not a resident or part-year resident in 2018, but I do have Maine-source income. Follow the federal filing requirements for filing status, federal adjusted gross income, and standard or itemized deductions. File Form 1040ME and Schedule NR or NRH. Lines 8-11. See General Instructions above to determine your residency status. If you check line 8a, 9, 10 or 11, enclose a copy of your federal tax return. Schedule NRH is available at www.maine.gov/revenue/forms or call (207) 624-7894 to order. Line 13. Personal exemptions. Enter “1” if filing single, head-ofhousehold, qualifying widow(er), or married filing separately. Enter “2” if married filing jointly. Except, enter “0” if you (or, if married filing jointly, both you and your spouse) may be claimed as a dependent on another person’s return. If you are married filing jointly and only one spouse may be claimed as a dependent on another person’s return, enter “1”. For additional information on determining Maine residency or if you are in the military, see the Maine Revenue Services Guidance to Residency Status and Guidance to Residency “Safe Harbors” available at www. maine.gov/revenue/forms (click on Income Tax Guidance Documents) or call the forms line at (207) 624-7894. Line 13a. Enter the number of qualifying children and dependents for whom you are able to claim the federal child tax credit or the credit for other dependents (from federal Form 1040, “Dependents,” columns (1) through (4)). Line 14. Enter the federal adjusted gross income shown on your federal return (Form Form 1040, line 7). 7 Note: If you are filing Form 1040ME in accordance with the Step 1 instructions for Schedule PTFC/STFC and check the box on line A, enter 0 on line 14. SPECIFIC INSTRUCTIONS — FORM 1040ME Note: Form 1040ME is designed to comply with optical scanning requirements. Fill in the white boxes carefully in black or blue ink. Letters and numbers must be entered legibly within the outline area. Letters must be in upper case only. Name, address, etc., start on the left; dollar amounts start from the right. Round down to the next lower dollar any amount less than 50 cents. Round up to the next higher dollar any amount 50 cents or more. Due to scanning requirements, only original forms and schedules may be submitted. Line 15. You must complete this line if you have income that is taxable by the state but not by the federal government (additions) or income that is taxable by the federal government but not by the state (subtractions). Complete Maine Schedule 1 to calculate your entry for this line. Enter a negative amount with a minus sign in the box immediately to 3 If you itemized deductions on your federal return, complete Form 1040ME, Schedule 2. If the amount on Schedule 2, line 7 is less than your allowable standard deduction, use the standard deduction. the left of the number. Part-year residents, Nonresidents and “Safe Harbor” residents, see Schedule NR or NRH. Note: If you are filing Form 1040ME in accordance with the Step 1 instructions for Schedule PTFC/STFC and check the box on line A, enter 0 on line 15. CAUTION: If the amount on Form 1040ME, line 16 is more than $80,000 if single or married filing separately; $120,000 if head of household; or $160,000 if married filing jointly or qualifying widow(er), you must complete the Worksheet for Standard/Itemized Deductions below to calculate your deduction amount for line 17. Line 17. Deduction. If you use the standard deduction on your federal return, enter the amount from federal Form 1040, line 8 for your filing status except, exclude any additional amounts claimed for qualified disaster losses. Worksheet for Standard / Itemized Deductions (for Form 1040ME, line 17) Use this worksheet to calculate your standard deduction or itemized deduction if your Maine adjusted gross income for 2018 is greater than $80,000 if single or married filing separately; $120,000 if head of household; or $160,000 if married filing jointly or qualifying widow(er). 1. Enter your 2018 Maine adjusted gross income (Form 1040ME, line 16) ................................................................. 1 ____________________ 2. Enter $80,000 if single or married filing separately; $120,000 if head of household; or .......................................... 2 $160,000 if married filing jointly or qualifying widow(er). ____________________ 3. Subtract line 2 from line 1. If zero or less, STOP here. Your deduction is not limited .............................................. 3 ____________________ 4. Enter $75,000 if single or married filing separately; $112,500 if head of household; or ........................................... 4 $150,000 if married filing jointly or qualifying widow(er). ____________________ 5. Divide line 3 by line 4. If one or more, enter 1.0000. ................................................................................................ 5 __ . __ __ __ __ 6. Enter the 2018 Maine standard deduction from federal Form 1040, line 8 or your 2018 Maine itemized deductions from Form 1040ME, Schedule 2, line 7, whichever applies ................................................................... 6 ____________________ 7. Multiply line 6 by line 5 ............................................................................................................................................. 7 ____________________ 8. 2018 Maine itemized deductions or standard deduction. Subtract line 7 from line 6. Enter this amount on Form 1040ME, line 17 ..................................................................................................................... 8 ____________________ jointly or qualifying widow(er); or $160,000 if married filing separately, you must complete the Worksheet for Phaseout of Personal Exemption Deduction Amount below to calculate your exemption amount for line 18. Line 18. Exemption. Multiply the amount shown on line 13 by $4,150. CAUTION: If the amount on Form 1040ME, line 16 is more than $266,700 if filing single; $293,350 if head of household; $320,000 if married filing Worksheet for Phaseout of Personal Exemption Deduction Amount (for Form 1040ME, line 18) Use this worksheet to calculate your personal exemption amount if your Maine adjusted gross income for 2018 is greater than $266,700 if single; $293,350 if head of household; $320,000 if married filing jointly or qualifying widow(er); or $160,000 if married filing separately. 1. Enter your 2018 Maine adjusted gross income (Form 1040ME, line 16) ................................................................. 1 ____________________ 2. Enter $266,700 if single; $293,350 if head of household; $320,000 if married filing jointly or qualifying widow(er), or $160,000 if married filing separately. .................................................................................................. 2 ____________________ 3. Subtract line 2 from line 1. If zero or less, STOP here. Your personal exemption deduction amount is not limited... 3 ____________________ 4. Enter $62,500 if married filing separately; $125,000 if single or married filing jointly or qualifying widow(er) or head of household .................................................................................................................................................... 4 ____________________ 5. Divide line 3 by line 4. If one or more, enter 1.0000. ................................................................................................ 5 __ . __ __ __ __ 6. Enter the 2018 personal exemption deduction amount (multiply the amount on Form 1040ME, line 13 by $4,150) ..................................................................................................................................................................... 6 ____________________ 7. Multiply line 6 by line 5 ............................................................................................................................................. 7 ____________________ 8. 2018 Maine personal exemption deduction amount. Subtract line 7 from line 6. Enter this amount on Form 1040ME, line 18 .............................................................................................................................................. 8 ____________________ Line 20a. Enter the amount of credits previously used to reduce Maine income tax that are now subject to recapture. Enclose supporting documentation or applicable worksheet(s) to show the calculation of the amount entered on this line. the box to the left of the number. A negative amount represents unused business credits claimed on Schedule A that may be carried over. See instructions for Maine Schedule A. Line 25a. Enter the total amount of Maine income tax withheld. Enclose (do not staple or tape) supporting W-2, 1099 and 1099ME forms. Unless the 1099 form is required as supporting documentation for another schedule or worksheet, send 1099 forms only if there is State of Maine income tax withheld shown on them. Line 23. NOTE: Schedule NRH is available at www.maine.gov/revenue/ forms or call the forms line at (207) 624-7894. Line 24. Subtract lines 22 and 23 from line 21. Nonresidents and “Safe Harbor” Residents only: show negative amounts with a minus sign in 4 Line 25b. Enter the total amount of Maine estimated tax paid for tax year 2018. Also include on this line extension payments, amounts withheld for 2018 on the sale of real estate in Maine (enclose a copy of Form REW-1 to support your entry). If you are filing an amended return, include amounts paid with your original, or previously adjusted return, including use tax, voluntary contributions and estimated tax penalty amounts. Line 33b. Refunds of $1.00 or more will be issued to you. Lines 33c-33e. To comply with banking rules, you must check the box to the left of line 33d if your refund is going to an account outside the United States. If you check the box, we will mail you a paper check. The account to receive the direct deposit must be in your name. If you are married, the account can be in either name or in both your names. Note that some banks will not allow a joint refund to be deposited into an individual account. Line 25d. For Maine residents and part-year residents only. Enter the amount from Schedule PTFC/STFC, line 12. Line 25e. For Maine residents and part-year residents only. Enter the amount from Schedule PTFC/STFC, line 13 or line 13a, whichever applies. Line 33c. Routing Number (“RTN”) must be 9 digits. Line 33d. Bank Account Number can be up to 17 characters (both numbers and letters). Omit hyphens, spaces and special symbols. Enter the number from left to right. Line 26. If you are filing an amended return, include any carryforward or refund amount allowed on the original, or previously adjusted return. Line 34b. Underpayment Penalty. If line 24 less the sum of lines 25a, 25c, 25d, 25e, and REW amounts included in line 25b is $1,000 or more, use Form 2210ME to see if you owe an underpayment of estimated tax penalty. Form 2210ME is available at www.maine.gov/revenue/forms or call (207) 624-7894. Line 29. If the amount on line 27 is a negative amount, treat it as a positive amount and add it to the amount on line 24. Note: For purposes of calculating Form 1040ME, lines 28 and 29, any negative amount entered on Form 1040ME, line 24 should be treated as zero. Line 34c. Total Amount Due. Do not send cash. If you owe less than $1.00, do not pay it. Remit your payment using Maine EZ Pay at www. maine.gov/revenue or enclose (do not staple or tape) a check or money order payable to Treasurer, State of Maine with your return. Include your complete name, address and telephone number on your check or money order. Line 30. If you purchased items for use in Maine from retailers who did not collect the Maine sales tax (such as businesses in other states and many mail order and internet sellers), you may owe Maine use tax on those items. The tax rate for purchases in 2018 is 5.5%. If you paid another state’s sales or use tax on any purchase, that amount may be credited against the Maine use tax due on that purchase. If you do not know the exact amount of Maine use tax that you owe, either multiply your Maine adjusted gross income from line 16 by .08% (.0008) or use the table below. NOTE: For items that cost $1,000 or more, you must add the tax on those items to the percentage or table amount. Use tax on items that cost more than $5,000 must be reported on an individual use tax return by the 15th day of the month following its purchase. For additional information, visit www.maine.gov/revenue/salesuse/usetax/ usetax.html or call (207) 624-9693. THIRD PARTY DESIGNEE. Complete this section if you would like to allow Maine Revenue Services to call or accept information from another person to discuss your 2018 Maine individual income tax return. Choose any 5-digit PIN which will be used to ensure MRS employees speak with only the individual you have designated. This authorization will automatically end on April 15, 2020. Payment Plan. Check the box below your signature(s) if you are requesting a payment plan. Your first payment should be submitted with your return and you should continue to make payments until Maine Revenue Services contacts you. For more information, call (207) 6214300 or email [email protected] USE TAX TABLE Maine Adjusted Use Tax Maine Adjusted Use Tax Gross Income Amount Gross Income Amount At Least Less Than At Least Less Than $ 0 $ 6,000 $ 5 $ 30,000 $ 36,000 $ 29 6,000 12,000 10 36,000 42,000 34 12,000 18,000 14 42,000 48,000 38 18,000 24,000 19 48,000 54,000 43 24,000 30,000 24 54,000 60,000 48 $60,000 and up — .08% of Form 1040ME, Line 16 Injured or Innocent Spouse. Check the box below your signature(s) if you are an injured or innocent spouse for a Maine Revenue Services income tax debt only (see federal Form 8379 or Form 8857 and related instructions). If you have a married joint refund which may be set off to a State agency including DHHS, you must submit your claim form directly to that agency. For more information, call (207) 624-9595 or email [email protected] Line 30a. If you collected $2,000 or less in sales tax on casual rentals of living quarters, you may report the tax on this line. Enter the amount of tax collected on rentals made in 2018 not already reported on a sales tax return. The tax rate on casual rentals occurring during 2018 is 9%. NOTE: To report sales tax greater than $2,000, you must file a sales/ use tax return at https://portal.maine.gov/salestax/. If you do not have internet access, call (207) 624-9693 for assistance. 5 SCHEDULE 1 — INCOME MODIFICATIONS - See page 17 For more information on Maine income modifications, visit www.maine. gov/revenue/forms. Line 2. SUBTRACTIONS. NOTE: You may subtract only the items listed below on this schedule. Do not subtract non-Maine source income. Also include the taxpayer’s distributive share of subtraction modification items from partnerships, S corporations and other passthrough entities. If you are a resident of Maine and have income taxed by another state, you may be eligible for the Credit for Income Tax Paid to Other Jurisdictions (see Form 1040ME, Schedule A, line 12). Line 1. ADDITIONS. Also include the taxpayer’s distributive share of addition modification items from partnerships, S corporations and other pass-through entities. Line 1a. Enter the income from municipal and state bonds, other than Maine, that is not included in your federal adjusted gross income (i.e., enter bond interest from City of New York but not Portland, Maine). Line 2a. If included in federal adjusted gross income, enter income from direct obligations of the U.S. Government, such as Series EE and Series HH Savings bonds and U.S. Treasury bills and notes. Line 1b. Net Operating Loss Recovery Adjustment. Enter on this line any amount of federal net operating loss carry forward that has been previously used to offset Maine addition modifications. For more information, go to www.maine.gov/revenue/forms (select Income Tax Guidance Documents). Line 2b. Enter the amount of any state or local income tax refund included on federal Form 1040, Schedule 1, line 10. Line 2c. If included in federal adjusted gross income, enter the taxable amount of social security benefits issued by the U.S. Government and railroad retirement benefits (tier 1 and tier 2) and unemployment and sick benefits issued by the U.S. Railroad Retirement Board. Line 1c. Enter 2018 Maine Public Employees Retirement System contributions. See your Maine W-2 form. Lines 1d and 1e. BONUS DEPRECIATION ADD-BACK. Lines 1d and 1e relate to Maine’s decoupling from the federal special depreciation deduction through IRC § 168(k), commonly known as bonus depreciation. To calculate the amount to enter on these lines, complete a pro forma federal Form 4562 as if no bonus depreciation was claimed on the property placed in service in tax year 2018. The total addition modification is the difference between the federal depreciation claimed on Form 4562 and the depreciation calculated on the pro forma Form 4562. If any of the property placed in service in tax year 2018 is located in Maine and the Maine capital investment credit is claimed, the total addition modification must be divided between lines 1d and 1e. Otherwise, the entire addition must be entered on line 1d. Enclose copies of the original and pro forma federal Forms 4562, along with the add-back calculation, with the return. Line 2d. Enter the pension income deduction from the Worksheet for Pension Income Deduction, line 7. Include copies of your 1099 forms to verify the subtraction. Line 2e. If included in federal adjusted gross income, enter interest from Maine municipal general obligation & private activity bonds and bonds issued by a Maine airport authority. Line 2f. Use this line only if you retired after 1988 and are receiving retirement benefits from the Maine Public Employees Retirement System (MainePERS). Subtract the amount in box 14 from the amount in box 2a on Form 1099-R issued by MainePERS. Also enter on this line MainePERS rollover amounts previously taxed by the state, whether or not included in federal adjusted gross income. Rollover amounts may be subtracted fully or in part during the tax year of the rollover. Any amount not subtracted in the tax year of the rollover may be subtracted within the two years immediately following the year of the rollover. However, the total amount subtracted over the three-year period may not exceed the pick-up contributions previously taxed by Maine. For more information, go to www.maine.gov/revenue/forms (select Income Tax Guidance Documents). Also, refer to the instructions for line 2h below. Line 1d. BONUS DEPRECIATION ADD-BACK: Enter on this line the total bonus depreciation add-back calculated above less the amount of Maine capital investment credit add-back from line 1e. Amounts entered on this line are eligible for the recapture subtraction modification on line 2h in future years. Line 2g. Enter your share of a fiduciary adjustment (subtraction modifications) relating to income from an estate or trust (36 M.R.S. § 5122(3)). Attach a copy of your federal Schedule K-1. Line 2h. Bonus depreciation/section 179 expense recapture amounts required to be added to income under 36 M.R.S. §§ 5122(1)(N), 5122(1) (AA), 5122(1)(FF)(2), 5122(1)(HH)(2), 5122(1)(II)(2), 5122(1)(KK)(2) or, for individual owners of certain electing S corporations, §§ 5200-A(1)(N), 5200-A(1)(T), 5200-A(1)(Y)(2), 5200-A(1)(AA)(2), 5200-A(1)(BB)(2), or 5200-A(1)(CC)(2) may be recaptured over the life of the applicable asset. For more information and examples, visit www.maine.gov/revenue/forms (select Income Tax Guidance Documents). Line 1e. MAINE CAPITAL INVESTMENT CREDIT BONUS DEPRECIATION ADD-BACK: The Maine capital investment credit is available to businesses that place depreciable property in service in Maine during the taxable year beginning in 2018. Enter on this line the portion of the bonus depreciation add-back calculated above relating to property for which the Maine capital investment credit is claimed, based on original basis of property placed in service in tax year 2018. For example, if you purchased $400,000 of eligible property and $100,000 of that property is located in Maine and included in the credit base, the portion of the add-back to include on this line is $100,000/$400,000 or 25% of the total bonus depreciation add-back calculated above. Line 2i. Enter the amount of medical marijuana business expenses related to carrying on a trade or business as a registered caregiver or a registered dispensary allowable for Maine tax purposes to the extent the expenses were disallowed to be deducted for federal tax purposes under Internal Revenue Code, Section 280E. Property that is transferred out of state or disposed of within 12 months after being placed in service in Maine is not eligible for the Maine capital investment credit. Amounts claimed on this line are not eligible for the recapture subtraction modification on line 2h. Line 2j. Enter the amount of net operating loss carryforward disallowed for federal tax purposes under Internal Revenue Code, Section 172(a) (2) to the extent the carryforward amount has not been previously used to offset Maine taxable income. This modification may not be used to reduce Maine taxable income to less than zero. Line 1f. Enter your share of a fiduciary adjustment (addition modifications) relating to income from an estate or trust (36 M.R.S. § 5122(3)). Attach a copy of your federal Schedule K-1. Line 2k. Other subtractions. See the Worksheet for Form 1040ME, Schedule 1, line 2k available at www.maine.gov/revenue/forms that lists the subtraction income modifications that may be entered on this line. Unless specifically stated, do not enter non-Maine income on this line. Line 1g. Other additions. See the 2018 Worksheet for Form 1040ME, Schedule 1, Line 1g available at www.maine.gov/revenue/forms that lists the addition income modifications required to be entered on this line. 6 SCHEDULE A — MAINE TAX ADJUSTMENTS - See page 21 Tax Credit Worksheets Required. For more information on all tax credits and related worksheets, visit www.maine.gov/revenue/forms (select Worksheets for Tax Credits) or call (207) 626-8475. You must complete and attach the applicable tax credit worksheet for each tax credit claimed. SECTION 1 - REFUNDABLE CREDITS: Line 14. Nonrefundable Credit for Educational Opportunity. Graduates of accredited colleges and universities (or employers of qualified graduates) may qualify for a credit based on certain loan payments made in 2018. Enclose worksheet. Line 1. Refundable portion of the Child Care Credit. For Maine residents and part-year residents only. Up to $500 of your Child Care Credit is refundable. Enter the amount from line 5, or line 5a, of the worksheet for Child Care Credit. Enclose worksheet. Line 15. Maine Capital Investment Credit. If your business placed depreciable property in service in Maine for which federal bonus depreciation was claimed, you may qualify for this credit. Enclose worksheet. Line 2. Refundable portion of the Adult Dependent Care Credit. Up to $500 of your credit may be refundable. Enter the amount from line 7, or line 7a, of the worksheet for Adult Dependent Care Credit. Enclose worksheet. Line 16. Research Expense Tax Credit. If your business invested in research, you may qualify for this credit. Enclose worksheet. Line 3. Refundable Earned Income Tax Credit. For Maine residents and part-year residents only. Your Maine earned income tax credit is refundable. Enter the amount from line 2 or line 3 of the worksheet for Earned Income Tax Credit, whichever is applicable. Enclose worksheet. Line 17. Carryforward of Certain Credits. Enter on this line unused portions of the following credits carried forward from prior years: • Super Credit for Substantially Increased Research and Development • Maine Minimum Tax Credit • High-technology investment tax credit • Biofuel Production Tax Credit • Jobs and Investment Tax Credit • Employer credits for payment of employee expenses (long-term care insurance, day care expenses) • “Step 4” Quality Child Care Investment Tax Credit. Enclose worksheet(s). Line 4. Refundable Credit for Educational Opportunity. Graduates of accredited colleges and universities who have obtained a bachelor’s degree in science, technology, engineering or mathematics or an associate degree may qualify for a refundable credit based on certain loan payments made in 2018. Enclose worksheet. Line 18. Pine Tree Development Zone Credits. If you expanded your business in Maine, you may qualify for this credit, certified through the Department of Economic and Community Development. Enclose worksheet. Line 5. Rehabilitation of historic properties after 2007. If you have qualified rehabilitation expenditures associated with a historic structure located in Maine that is placed in service during the tax year, you may qualify for this credit. Enclose worksheet. Line 19. Employer Credit for Family and Medical Leave. Enter the amount claimed for the federal credit for employer-paid family and medical leave under Internal Revenue Code, Section 45S as a result of wages paid to employees based in Maine during the taxable year. Enclose the Maine credit worksheet. Line 6. New Markets Capital Investment Credit. An investor that holds a qualified equity investment certificate may be eligible for this credit. Enclose worksheet. SECTION 2 - NONREFUNDABLE TAX CREDITS: Line 20. Other Tax Credits. Enter on this line: • the amount of Maine Fishery Infrastructure Credit for investments in, or contributions to, public fishery infrastructure projects • Wellness Programs Credit • Media Production Credit • Credit for Certain Homestead Modifications (AccessAble Home Tax Credit) • Credit for Disability Income Protection Plans in the Workplace. Enclose applicable worksheet(s). Line 8. Dependent Exemption Tax Credit. Multiply the amount shown on line 13a by $300. CAUTION: Your credit may be limited if the amount on Form 1040ME, line 16 is more than $200,000 ($400,000 if married filing jointly) OR if you are a nonresident or part-year resident. Complete the Worksheet for Dependent Exemption Tax Credit. Enclose worksheet. Line 9. Nonrefundable portion of the Child Care Credit. Enter the amount from line 6, or line 6a, of the worksheet for Child Care Credit. Enclose worksheet. Nonresidents and “Safe Harbor” Residents only: Personal credits (Form 1040ME, Schedule A, lines 1, 2, 3, 4, 8, 9, 10, 11, 12, and 14) are limited to the Maine residency period or prorated based on the ratio of Maine income to total income. Business tax credits on Form 1040ME, Schedule A, line 13 and lines 15 through 20 may be claimed in their entirety, up to the Maine tax liability. Carryover provisions may apply. If the nonrefundable business credit(s) on Form 1040ME, line 22 are further limited due to the nonresident credit on Form 1040ME, line 23, you may have unused business credits on Form 1040ME, line 24 that may be carried over (Form 1040ME, line 21 minus lines 22 and 23). A negative amount should be shown on Form 1040ME, line 24 with a minus sign in the box to the left of the number. Line 10. Nonrefundable portion of the Adult Dependent Care Credit. Enter the amount from line 8, or line 8a, of the worksheet for Adult Dependent Care Credit. Enclose worksheet. Line 11. Nonrefundable Earned Income Tax Credit. For nonresidents only. Enter the amount from line 3 of the worksheet for Earned Income Tax Credit. Enclose worksheet. Line 12. Credit for Income Tax Paid to Other Jurisdictions. Enter the amount from line 5 of the Worksheet for Credit for Income Tax Paid to Other Jurisdictions. Enclose worksheet. Line 13. Maine Seed Capital Credit. If you invested in a qualified Maine business of which you are not a principal owner, you may qualify for a credit through the Finance Authority of Maine. Enclose worksheet. 7 SALES TAX FAIRNESS CREDIT (Form 1040ME, line 25e) You may qualify for a refundable Sales Tax Fairness Credit up to $225, depending on the number of qualifying children and dependents on Form 1040ME, line 13a, if you meet all of the following: • You were a Maine resident during any part of the tax year; • Your total income during 2018 was not more than $26,350 if filing single; $41,050 if filing head of household; or, $51,750 if married filing jointly; • Your filing status is single, head of household, married filing jointly, or qualifying widow(er). Note that you cannot take the Sales Tax Fairness Credit if your filing status is married filing separately or if you are claimed as a dependent on another person’s return. See Schedule PTFC/STFC for more information. PROPERTY TAX FAIRNESS CREDIT (Form 1040ME, line 25d) You may qualify for a refundable Property Tax Fairness Credit up to $750 ($1,200 if you are 65 years of age or older) if you meet all of the following: • You were a Maine resident during any part of the tax year; • You owned or rented a home in Maine during any part of the tax year and lived in that home as your principal residence during the year; • Your total income during 2018 was not more than the amount shown in the table below for your filing status and the number of qualifying children and dependents on Form 1040ME, line 13a: If your Filing Status is: Form 1040ME, line 13a is: AND  0 1 OR OR more than 1 Your maximum income limitation is: Single $34,167 $34,167 $34,167 Head of Household $44,167 $44,167 $54,167 Married filing Jointly or Qualifying Widow(er) $44,167 $54,167 $54,167 • You paid property tax on your home (principal residence) in Maine during the tax year that is greater than 6% of your total income or you paid rent on your home (principal residence) in Maine during the tax year that is greater than 40% of your total income. Note that the amount of property tax or rent you can include may be limited. See line 7 on Schedule PTFC/ STFC. • Your filing status is single, head of household, married filing jointly, or qualifying widow(er). Note that you cannot take the Property Tax Fairness Credit if your filing status is married filing separately. See Schedule PTFC/STFC for more information. 2018 Tax Year Quick Facts ● Maine personal exemption amount: $4,150. ● Sales Tax Fairness Credit maximum income limitation: $26,350 single; $41,050 head of household; or, $51,750 married filing jointly or qualifying widow(er). See Schedule PTFC/STFC for more information. Married taxpayers filing separate tax returns do not qualify for the credit. ● Maine standard deduction base amounts: • $12,000 single or married filing separately; • $18,000 head of household; • $24,000 married filing jointly or qualifying widow(er). ● Child and dependent care credit is refundable for Maine residents and part-year residents, up to $500. ● Maine itemized deductions are limited to $29,050, except medical expenses are not subject to the limit. • Use Form 1040ME, Schedule 2 to claim Maine itemized deductions. ● Adult dependent care credit is refundable for Maine residents and part-year residents, up to $500. ● Use Form 1040ME, Schedule 1 to report income that is taxable in Maine but not by the federal government (income additions) or income that is taxable by the federal government but not in Maine (income subtractions). ● Earned income tax credit is refundable for Maine residents and partyear residents. ● Dependent exemption tax credit, up to $300 for each qualifying child or dependent, subject to phaseout. ● Property Tax Fairness Credit maximum income limitation: $34,167 if single; $54,167 if head of household or married filing jointly or qualifying widow(er). See Schedule PTFC/STFC for more information. Married taxpayers filing separate tax returns do not qualify for the credit. ● Educational opportunity tax credit may be available if you obtained an associate degree or bachelor’s degree in Maine after 2007 or from a Maine or non-Maine college after 2015 or a graduate degree from a Maine college after 2015 and you have outstanding educational loans for that degree. 8 2018 MAINE INDIVIDUAL INCOME TAX FORM 1040ME For tax period 1/1/2018 to 12/31/2018 or 99 to 20 1 8 *1802100* See instructions. Print neatly in blue or black ink only. Your First Name NOTE: If either spouse is deceased, enter the date of death on Form 1040ME, page 3 in the spaces provided above the signature area. MI Your Last Name Check here if this is an AMENDED return. Spouse’s First Name Your Social Security Number MI Spouse’s Social Security Number Spouse’s Last Name Home Phone Number Current Mailing Address (PO Box, number, street and apartment number) City or Town State Foreign country name Foreign province/state/county Maine Clean Election Fund. Maine Residents Only. Check here if you, or your spouse, if filing jointly, want $3 to go to this fund. You Spouse Foreign postal code 2 Check here if you were engaged in COMMERCIAL FARMING OR FISHING during 2018 ..................... RESIDENCY STATUS (Check one) FILING STATUS (Check one) 8 Single 4 Married filing jointly (Even if only one had income) 5 Married filing separately. Enter spouse’s social security number and full name above. 6 Head of household (with qualifying person) 10 Nonresident 7 Qualifying widow(er) with dependent child 11 Nonresident Alien (Year spouse died ) Composite Return (Pass-through Entities ONLY) 8a 9 12 CHECK IF: You were Resident 3 Calculate Your Taxable Income Work Phone Number Maine Property Tax Fairness Credit / Maine Sales Tax Fairness Credit - Maine residents and part-year residents only - see Schedule PTFC/STFC. Check this box if you are filing a return only to claim the Property Tax Fairness Credit on line 25d and/or the Sales Tax Fairness Credit on line 25e. Otherwise, leave this box blank. Follow the instructions on Schedule PTFC/STFC. A 1 ZIP Code Spouse was “Safe Harbor” Resident 65 or over ........ 12a 12c Part-year Resident 12d Check here if you are filing Schedule NRH Blind................. 12b 13 Enter the TOTAL number of EXEMPTIONS - see instructions ................... 13 13a Enter the TOTAL number of qualifying children and dependents - see instructions................ 13a 14 FEDERAL ADJUSTED GROSS INCOME. ............................................................... 14 .00 15 INCOME MODIFICATIONS. (From Schedule 1, line 3.) ........................................... 15 .00 16 MAINE ADJUSTED GROSS INCOME. (Line 14 plus or minus line 15.) .................. 16 .00 17 DEDUCTION. Standard (See page 4 of the instructions.) ........................... 17 .00 18 Itemized (See Maine Schedule 2 and page 4 of the instructions.) EXEMPTION. (See instructions.) ............................................................................................................... 18 .00 Continue on page 2 2018 FORM 1040ME, Page 2 99 TAXABLE INCOME. (Line 16 minus lines 17 and 18.) ............................................ 19 INCOME TAX. (Find the tax for the amount on line 19 in the tax table in this booklet or compute your tax using the tax table or tax rate schedules available at www.maine.gov/revenue/forms. ......................................................... 20 .00 20a TAX CREDIT RECAPTURE AMOUNTS (Enclose worksheet(s) - see instructions) . 20a .00 TOTAL TAX. (Line 20 plus line 20a) ..................................................................... 21 .00 22 TAX CREDITS. (From Maine Schedule A, line 23.) .............................................. 22 .00 23 NONRESIDENT CREDIT. (For part-year residents, nonresidents and “Safe Harbor” residents only.) From Schedule NR, line 9 or NRH, line 11 ............ (You MUST attach a copy of your federal return and TDY papers, if applicable.) 23 .00 24 NET TAX. (Subtract lines 22 and 23 from line 21.) (Nonresidents see instructions.) .. 24 .00 25 TAX PAYMENTS. a Maine income tax withheld. (Enclose W-2, 1099 and 1099ME forms.) .......... 25a .00 b 2018 estimated tax payments and 2017 credit carried forward, extension payments and payments with original return. (Include any REAL ESTATE WITHHOLDING tax payments.) ........................................................................ 25b .00 c REFUNDABLE TAX CREDITS (from Maine Schedule A, line 7) ...................... 25c .00 d Property Tax Fairness Credit (Schedule PTFC/STFC, line 12). (See instructions.) ... (For Maine residents and part-year residents only) 25d .00 e Sales Tax Fairness Credit (Schedule PTFC/STFC, line 13 or 13a). ............... (See instructions.) (For Maine residents and part-year residents only) 25e .00 f TOTAL. (Add lines 25a, b, c, d, and e.) ............................................................. 25f .00 If this is an amended return, enter overpayment, if any, on original return or as previously adjusted ........................................................................................... 26 .00 Line 25f minus line 26. (If negative, enter a minus sign in the box to the left of the number.) ...................................................................................................... 27 .00 INCOME TAX OVERPAID. If line 27 is larger than line 24, enter amount overpaid. (Line 27 minus line 24 - if line 24 is negative, enter line 27 here.) ........ 28 .00 INCOME TAX UNDERPAID. If line 24 is larger than line 27, enter amount underpaid. (Line 24 minus line 27 - see instructions.) ........................................... 29 .00 USE TAX (SALES TAX). (See instructions.) ......................................................... 30 .00 30a SALES TAX ON CASUAL RENTALS OF LIVING QUARTERS. (See instructions.) .... 30a .00 31 .00 32 .00 33b .00 19 20 21 Tax Payments/Refundable Credits Calculate Your Tax and Nonrefundable Credits *1802101* 26 27 28 Calculate Use Tax / Voluntary Contributions / Refund Due 29 30 31 CHARITABLE CONTRIBUTIONS and PARK PASSES. (From Maine Schedule CP, line 10.) 32 NET OVERPAYMENT. (Line 28 minus lines 30, 30a and 31.) – NOTE: If total of lines 30, 30a and 31 is greater than line 28, enter as amount due on line 34a. Amount of line 32 to be CREDITED to .00 2019 estimated tax ....... 33a 33 REFUND  .00 IF YOU WOULD LIKE YOUR REFUND SENT DIRECTLY TO YOUR BANK ACCOUNT ($20,000 or less), see page 5 of the instructions and fill in the lines below. Check here if this refund will go to an account outside the United States. ........................ 33e Type of Account: 33c Routing Number 33d Account Number Checking Savings Continue on page 3 2018 FORM 1040ME, Page 3 99 *1802111* Name(s) as shown on Form 1040ME Your Social Security Number TAX DUE 34a TAX DUE. (Add lines 29, 30, 30a and 31) - NOTE: If total of lines 30, 30a and 31 is greater than line 28, enter the difference as an amount due on this line ........ 34a .00 .......... 34b .00 c TOTAL AMOUNT DUE. (Add lines 34a and 34b.) (Pay in full with return.) .......... 34c .00 b Underpayment Penalty. (Attach Form 2210ME.) Check here if you checked the box on Form 2210, line 17 EZ PAY at www.maine.gov/revenue or ENCLOSE CHECK payable to: Treasurer, State of Maine. DO NOT SEND CASH IMPORTANT NOTE If taxpayer is deceased, enter date of death. If spouse is deceased, enter date of death. (Month) (Day) (Year) (Month) Third Party Do you want to allow another person to discuss this return with Maine Revenue Services? Designee (See page 5 of the instructions) Designee’s name Phone no. (Day) (Year) Yes (complete the following). No. Personal identification #: Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. SIGN HERE Keep a copy of this return for your records Paid Preparer’s Use Only Your signature Date signed Your occupation Spouse’s signature (If joint return, both must sign) Date signed Spouse’s occupation Preparer’s signature Date Preparer’s phone number Print preparer’s name and name of business Preparer’s SSN or PTIN Avoid errors that delay processing of returns: • Use black or blue ink. Do not use red ink. • Be sure to enter amounts on correct lines. • Line A. Check the Property Tax Fairness Credit/Sales Tax Fairness Credit box, if it applies. • Line 20. Use the correct column from the tax table for your filing status. • Refund. If you overpaid your tax, enter the amount you want to be refunded on line 33b. • Double check social security numbers, filing status, and number of exemptions. • Double check mathematical calculations. • Be sure to sign your return. • Enclose W-2 forms with the return. If requesting a REFUND, mail to: Maine Revenue Services, P.O. Box 1066, Augusta, ME 04332-1066 If NOT requesting a refund, mail to: Maine Revenue Services, P.O. Box 1067, Augusta, ME 04332-1067 DO NOT SEND PHOTOCOPIES OF RETURNS Payment Plan Injured Spouse SCHEDULE CP FORM 1040ME Attachment Sequence No. 2 2018 Charitable Contributions and Purchase of Park Passes 99 For more information, go to www.maine.gov/revenue/forms. Name(s) as shown on Form 1040ME *1802202* Your Social Security Number WHO SHOULD FILE SCHEDULE CP? You need to file Schedule CP only if you want to make voluntary charitable contributions to any of the organizations listed below or if you choose to purchase a park pass for entry into Maine State Parks. Otherwise do not file Schedule CP. B. PARK PASSES A. CONTRIBUTIONS Enter line totals below: 1. Endangered & Nongame Wildlife Fund “Chickadee Check-off” $5 $10 $25 Other $ 1 .00 2. Maine Children’s Trust $5 $10 $25 Other $ 2 .00 3. Companion Animal Sterilization Fund $5 $10 $25 Other $ 3 .00 4. Maine Military Family Relief Fund 5. Maine Veterans’ Memorial Cemetery Maintenance Fund $5 $10 $25 Other $ 4 .00 $5 $10 $25 Other $ 5 .00 6. Maine Public Library Fund $5 $10 $25 Other $ 6 .00 7. TOTAL CONTRIBUTIONS. (Add lines 1 through 6) .............................................................................. 7 .00 8. Number of Individual Day-use Park Passes x $55 ...................................................... 8 .00 9. Number of Vehicle Day-use Park Passes ... x $105 .................................................... 9 10. TOTAL CONTRIBUTIONS AND PARK PASS PURCHASES (Add lines 7, 8 and 9. Enter result here and on Form 1040ME, line 31 ................................................................................ 10 .00 .00 Neither Maine Revenue Services nor the Bureau of Parks and Lands are responsible for undelivered, lost, destroyed, or stolen park passes. Replacement passes will be sold at the original purchase price. For additional park pass options, fees, and rules, or to purchase your park pass online directly from the Bureau of Parks and Lands, visit: www.MaineStateParkPass.com. Note: If you are filing an amended return, the correct amount of your charitable contributions and park passes must agree with the total amounts shown on your original return. Contribution and park pass amounts cannot be changed on your amended return. Any voluntary charitable contribution you make on lines 1 through 6 above may qualify for a charitable contributions deduction on your 2019 federal and Maine income tax returns if you itemize deductions. For more information, see federal Publication 526, “Charitable Contributions” available at www.irs.gov. 12 SCHEDULE PTFC/STFC FORM 1040ME PROPERTY TAX FAIRNESS CREDIT SALES TAX FAIRNESS CREDIT 2018 For MAINE RESIDENTS and PART-YEAR RESIDENTS ONLY. 99 *1802205* Enclose with Form 1040ME. See instructions. For more information, visit www.maine.gov/revenue/forms. Attachment Sequence No. 3 Name(s) as shown on Form 1040ME Your Social Security Number Note: If your filing status is married filing separately, you cannot claim either the property tax fairness credit or the sales tax fairness credit. Enter your date of birth If married, enter your spouse’s date of birth MM DD MM DD YYYY YYYY Physical location of property where you lived during 2018 (if different from your mailing address): TOTAL INCOME - Complete line 1 or line 2 below, but not both. Complete line 1 if you do not file federal Form 1040. Complete line 2 if you do file federal Form 1040. Then go to line 3. IF YOU DO NOT FILE FEDERAL FORM 1040, ENTER: 1. (a) Social security benefits and railroad retirement benefits (see instructions) .......................................1a. .00 (b) Interest and dividends (see instructions)............................................................................................1b. .00 (c) Pensions, annuities and IRA distributions (see instructions)..............................................................1c. .00 (d) Wages, salaries, tips, etc. (see instructions.) .....................................................................................1d. .00 (e) Other income (see instructions) .........................................................................................................1e. .00 OR, IF YOU DO FILE FEDERAL FORM 1040, ENTER: 2. 3. (a) Federal total income (from federal Form 1040, line 6). If filing Schedule NRH - see instructions......2a. .00 (b) Social security benefits not included on line 2a above (federal Form 1040, line 5a minus line 5b) and railroad retirement benefits not included on line 2a above (see instructions) ................2b. .00 (c) Interest not included on line 2a above. If filing Schedule NRH - see instructions. ............................. 2c. .00 (d) Loss add-backs (see instructions)......................................................................................................2d. .00 Total Income. Add lines 1a through 1e OR lines 2a through 2d above ......................................................3. Note that if the amount on line 3 is more than the amount shown in the table below for your filing status and the number of qualifying children and dependents on Form 1040ME, line 13a, you do not qualify for the property tax fairness credit. .00 If your Filing Status is: Form 1040ME, line 13a is: AND  0 OR 1 OR more than 1 Your maximum income limitation is: Single $34,167 $34,167 $34,167 Head of Household $44,167 $44,167 $54,167 Married filing Jointly or Qualifying Widow(er) $44,167 $54,167 $54,167 If the amount on line 3 is more than the maximum income amount shown in the sales tax fairness credit table (see instructions for line 13) for your filing status and the number of qualifying children and dependents on Form 1040ME, line 13a, you do not qualify for the sales tax fairness credit. 13 Continue on next page. To apply for the property tax fairness credit, go to line 4. If you are applying only for the sales tax fairness credit, go to line 13. 2018 Form 1040ME, Schedule PTFC/STFC, page 2 99 *1802206* PROPERTY TAX FAIRNESS CREDIT (lines 4 through 12): 4. 5. 6. 7. Enter the property tax you paid on your home in 2018. (See instructions.) ................................................4. If you paid no property tax in 2018, skip to line 5a. (a) Enter the rent you paid on your home in 2018. (See instructions.) ....................................................5a. If you paid no rent in 2018, skip to line 6. (b) Does the rent entered on line 5a include heat, utilities, furniture or similar items?............................... 5b. (c) If line 5b is yes and you know the amount paid for heat, utilities, furniture or similar items, enter that amount on line 5c. If yes, and you do not know the amount paid, multiply line 5a by 15% (.15) and enter the result on line 5c. If line 5b is no, enter “0” on line 5c. .......... 5c. .00 .00 Yes No .00 (d) Line 5a minus line 5c .........................................................................................................................5d. .00 (e) Multiply line 5d by 15% (.15) ..............................................................................................................5e. (f) Landlord’s name and telephone number .00 Add lines 4 and 5e.......................................................................................................................................6. Enter the amount shown in the table below for your filing status and the number of qualifying children and dependents on Form 1040ME, line 13a: ................................................................................................... 7. .00 If your Filing Status is: .00 Form 1040ME, line 13a is: AND  0 OR 1 OR more than 1 Your maximum benefit base is: Single $2,050 $2,050 $2,050 Head of Household $2,650 $2,650 $3,250 Married filing Jointly or Qualifying Widow(er) $2,650 $3,250 $3,250 8. Benefit base. Enter the smaller of line 6 or line 7 ........................................................................................8. .00 9. Multiply line 3 by 6% (.06) ...........................................................................................................................9. (a) Is the amount on line 8 more than the amount on line 9? If yes, go to line 10 below. If no, you do not qualify for the property tax fairness credit. Go to line 13 below to apply for the sales tax fairness credit. ......9a. .00 Yes .00 10. Subtract line 9 from line 8..........................................................................................................................10. 11. Were you or your spouse (if married filing jointly) at least 65 years of age during the
Extracted from PDF file 2018-maine-income-tax-instructions.pdf, last modified January 2019

More about the Maine Income Tax Instructions Individual Income Tax TY 2018

This booklet contains all the information you need to fill out and file form 1040-ME for your individual income taxes.

We last updated the Form 1040-ME Instructions in January 2019, so this is the latest version of Income Tax Instructions, fully updated for tax year 2018. You can download or print current or past-year PDFs of Income Tax Instructions directly from TaxFormFinder. You can print other Maine tax forms here.

Other Maine Individual Income Tax Forms:

TaxFormFinder has an additional 61 Maine income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Income Tax Instructions Form 1040-ME Instructions
Form 1040ME 1040ME Income Tax Return
Schedule 1 Income Modifications / Pension Income Deduction Worksheet
Schedule PTFC Schedule PTFC property tax fairness credit
Schedule NR Apportionment for nonresidents and part-year residents

Download all ME tax forms View all 62 Maine Income Tax Forms


Form Sources:

Maine usually releases forms for the current tax year between January and April. We last updated Maine Income Tax Instructions from the Revenue Services in January 2019.

Show Sources >

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Maine Income Tax Instructions

We have a total of four past-year versions of Income Tax Instructions in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 Income Tax Instructions

18_1040me_book_dwnld.indd

2017 Income Tax Instructions

17_1040me_book_dwnld.indd

2016 Income Tax Instructions

16_1040me_book_download.indd

2015 Income Tax Instructions

15_1040me_book_download_jan2016.indd


TaxFormFinder Disclaimer:

While we do our best to keep our list of Maine Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

** This Document Provided By TaxFormFinder.org **
Source: http://www.taxformfinder.org/maine/income-tax-instructions