Quality Child-Care Investment Tax Credit - Worksheet For Tax Year 2006

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QUALITY CHILD-CARE INVESTMENT TAX CREDIT
WORKSHEET FOR TAX YEAR 2006
36 M.R.S.A. § 5219-Q
TAXPAYER NAME: _____________________________________ EIN/SSN: ________________
Note: Owners of pass-through entities (partnerships, LLCs, S corporations, trusts, etc.) making an eligible
investment, see instructions. Also, please provide name and ID number of the pass-through entity on the
lines below.
NAME OF PASS-THROUGH ENTITY
EIN/SSN
________________________________________________________________
____________________________
Type of Entity: (Please check one)
Partnership
Sole Proprietor
C corporation
S corporation
LLC
Trust
1.
2006 Quality child-care investments certifi ed by the Department of Health and
Human Services, Offi ce of Child Care and Head Start. Attach a copy of the certifi cate ........ 1. __________________
Note: S corporation shareholders, partners, LLC members, trusts and
trust benefi ciaries: Enter on line 1 the total certifi ed investment
of the pass-through entity, then go to line 2 to calculate your
percentage share.
2.
C corporations: Enter amount on line 1 or $30,000, whichever is less. S corporation
shareholders, partners, LLC members, trusts and trust benefi ciaries: Enter an
amount equal to line 1 multiplied by your percentage interest in the pass-through
entity (or $30,000, whichever is less) . Your percentage interest: _______ % ........................ 2. __________________
3.
C corporations, S corporations shareholders, partners, LLC members, trusts and trust
benefi ciaries: Multiply line 2 x by 30% (.30) (Do not enter more than $9,000).
Sole-proprietors: Enter $1,000 if line 1 is at least $10,000 ..................................................... 3. __________________
4.
Credit carried over from previous tax years. See instructions ................................................. 4. __________________
5.
Total credit available this year (line 3 plus line 4). Corporate taxpayers, enter on Form
1120ME, Schedule C, line 29c. Individual taxpayers, enter on Form 1040ME, Schedule A,
line 18 ...................................................................................................................................... 5. __________________
Rev. 11/06

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