Maine Income Modifications - Other Subtractions
Extracted from PDF file 2025-maine-schedule-1-wkst-line-2k.pdf, last modified November 2025Income Modifications - Other Subtractions
Clear SCHEDULE 1A 2025 Income Addition Modifications Form 1040ME Attachment Sequence No. 4 Print See instructions. Enclose with your Form 1040ME. For more information, visit maine.gov/revenue/tax-return-forms. Name(s) as shown on Form 1040ME *2502104* 99 Your Social Security Number DO NOT ENTER $ signs, commas, or decimals. ADDITIONS to federal adjusted gross income. 1. Income from municipal and state bonds, other than Maine..................................................................... 1. .00 2. Net operating loss recovery adjustment. (Attach a schedule showing your calculation.)........................ 2. .00 3. Maine Public Employees Retirement System contributions.................................................................... 3. .00 4. Bonus depreciation add-back..................................................................................................................4. .00 5. Fiduciary adjustment - additions only. (Attach a copy of your federal Schedule K-1.)............................ 5. .00 6. Certain gains on installment sales of real or tangible property - nonresident individuals only................ 6. .00 7. Enter the amount of loss, deductions and other expenses of a financial institution subject to 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...........................................................................................................................7. 8. Enter the amount claimed as a deduction in determining federal adjusted gross income that is used to calculate the wellness programs credit under 36 M.R.S. § 5219-FF................... 8. .00 .00 Enrolled tribal members in Maine - If Schedule ETM, column C, line 5 is negative, enter the amount here as a positive number. Otherwise leave this line blank. (Attach Schedule ETM.)............... 9. .00 10. Other - OBBBA expensing of domestic research and experimental (R & E) expenditures add-back... 10. .00 11. Total Additions. (Add lines 1 through 10 — enter here and on 1040ME, line 15a.)............................ 11. .00 9. 19
Schedule 1-Wkst-Line 2k
More about the Maine Schedule 1-Wkst-Line 2k Individual Income Tax TY 2025
Use this worksheet to list Other Subtraction Income Modifications - for amounts that are taxable by the federal government but not by Maine in order to complete Form 1040ME, Schedule 1, line 2k. Include only items specifically listed below.
We last updated the Income Modifications - Other Subtractions in February 2026, so this is the latest version of Schedule 1-Wkst-Line 2k, fully updated for tax year 2025. You can download or print current or past-year PDFs of Schedule 1-Wkst-Line 2k directly from TaxFormFinder. You can print other Maine tax forms here.
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TaxFormFinder has an additional 61 Maine income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Maine Schedule 1-Wkst-Line 2k.
| Form Code | Form Name |
|---|---|
| Schedule 1 | Income Modifications / Pension Income Deduction Worksheet |
| Schedule 1S | Income Modification Subtractions |
| Schedule 1-Wkst | Income Modifications - Other Additions |
| Schedule 1A | Income Modification Additions |
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 Schedule 1-Wkst-Line 2k from the Revenue Services in February 2026.
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 Schedule 1-Wkst-Line 2k
We have a total of eleven past-year versions of Schedule 1-Wkst-Line 2k in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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18_sch1 other inc mod subs wksht.indd
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