FORM 1120X-ME Page 3
MAINE AMENDED
CORPORATE INCOME TAX RETURN
00
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*0500602*
Federal EIN
SCHEDULE A - APPORTIONMENT OF TAX
Check here if this has been amended:
Check here if this is as originally reported or previously adjusted:
Do not complete this schedule if 100% of your business activity is apportionable to Maine.
All others must complete this schedule and enter amounts in Columns A and B, even if those amounts are zero.
If this schedule is left blank or excluded, your Maine apportionment factor will be set at 100%. Round all dollar amounts to whole numbers.
Check here if the taxpayer is a mutual fund service provider electing to use the special apportionment formula under 36 M.R.S.A. § 5212(2).
(A)
(B)
(C)
Maine Factors
Col. (A) / Col. (B)
Within
x Statutory Weighting
Maine
Everywhere
Rounded to 6 Decimals
,
,
,
,
,
,
12. Total
.
.
÷
.
x .50 =
Sales
,
,
,
,
,
,
13. Total
.
.
.
÷
x .25 =
Payroll
,
,
,
,
,
,
14. Total
.
.
÷
.
x .25 =
Property
If one of these factors has a value of zero in both column A and column B, see the instructions on page 7.
.
15. MAINE APPORTIONMENT FACTOR - Sum of lines 12, 13 and 14, column (C) ........................................................................................... 15.
,
,
,
.00
16. GROSS TAX (page 2, line 6) ................................................................................................................ 16.
,
,
,
.00
17. MAINE CORPORATE INCOME TAX (line 16 x line 15 factor). .............................................................. 17.
,
,
,
.00
18. What amount of line 14, column A is TANGIBLE PERSONAL PROPERTY? ....................................... 18.
SCHEDULE B - MINIMUM TAX
Check here if this has been amended:
Check here if this is as originally reported or previously adjusted:
Attach federal Form 4626.
This schedule must be completed even if it is the same as originally filed or previously adjusted.
,
,
.00
19. FEDERAL ALTERNATIVE MINIMUM TAXABLE INCOME (federal Form 4626, line 7. If negative, enter
a minus sign in the space to the left of the total) ............................................................................................... 19.
,
,
.00
20. MODIFICATIONS (see instructions for Schedule B on page 8)
(if negative, enter a minus sign in the space to the left of the total) ................................................................ 20.
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,
.00
21. TENTATIVE ALTERNATIVE MINIMUM TAXABLE INCOME. (combine lines 19 and 20) .......................................... 21.
,
,
.00
22. EXEMPTION (see instructions) ............................................................................................................................. 22.
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,
.00
23. ADJUSTED TENTATIVE ALTERNATIVE MINIMUM TAXABLE INCOME (line 21 less line 22) ................................. 23.
.
24. APPORTIONMENT FACTOR (see instructions) ..................................................................................................... 24.
,
,
.00
25. ALTERNATIVE MINIMUM TAXABLE INCOME (line 23 multiplied by line 24) ........................................................ 25.
,
,
.00
26. TENTATIVE MINIMUM TAX (line 25 multiplied by 5.4% [0.054]) ............................................................................. 26.
,
,
.00
27. INCOME TAX (page 2, line 7a) ............................................................................................................................... 27.
,
,
.00
28a. ALTERNATIVE MINIMUM TAX PRIOR TO PINE TREE DEVELOPMENT ZONE CREDIT (line 26 minus line 27) 28a.
,
,
.00
28b. PINE TREE DEVELOPMENT ZONE CREDIT (from Credit Application Worksheet) ......................................... 28b.
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,
.00
28c. ALTERNATIVE MINIMUM TAX (line 28a minus line 28b). Enter here and on page 2, line 7b.
(If less than zero, enter zero) .............................................................................................................................. 28c.