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FORM 1041ME, page 2 -

Enclose with your Form 1041ME

SCHEDULE 1 - FIDUCIARY ADJUSTMENT

(Enter combined amounts for both the beneficiaries and the estate or trust)

*0509101*

1 ADDITIONS — Income exempt from federal income tax, but taxable by Maine law:

.00

a Income from municipal and state bonds, other than Maine ................................................................................... 1a

.00

b Net Operating Loss Recovery Adjustment (attach schedule) ................................................................................. 1b

.00

c Maine State Retirement Contributions .................................................................................................................... 1c

.00

d Domestic Production Activities Deduction Add-back (See instructions) ................................................................ 1d

.00

e Bonus Depreciation and IRC § 179 Expense Add-back (See instructions) ........................................................... 1e

.00

f Other. List _________________________ (See instructions) ............................................................................. 1f

.00

g Total additions (add lines 1a through 1f) ................................................................................................................. 1g

2 DEDUCTIONS — Income exempt from Maine income tax, but taxable by federal law:

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a U.S. Government Bond interest included in federal taxable income ...................................................................... 2a

.00

b Social Security and Railroad Retirement Benefits included in federal taxable income (see instructions) ............ 2b

.00

c Interest from Maine Municipal General Obligation & Private Activity Bonds included in federal taxable income ......... 2c

d Maine State Retirement System Pick-Up Contributions paid during 2005 which have been previously

.00

taxed by the state .................................................................................................................................................... 2d

.00

e Federal Work Opportunity Credit/Federal Empowerment Zone Credit Deduction ................................................. 2e

.00

f Bonus Depreciation and IRC § 179 Recapture (See instructions) .......................................................................... 2f

.00

g Other. List ______________________________________ (See instructions) ................................................... 2g

.00

h Total Deductions (Add lines 2a through 2g) ............................................................................................................ 2h

.00

3 Net Fiduciary Adjustment (Subtract line 2h from line 1g — see instructions [may be a negative amount]) ............ 3

Resident trusts or estates: Multiply line 3 by Schedule 2, Column 3, line f. Enter result on page 1, line 2.

Nonresident trusts or estates: Multiply line 3 by Schedule 2, Column 3, line f. Enter result on Schedule NR, line 7, Column A.

SCHEDULE 2 — ALLOCATION OF FEDERAL INCOME AND MAINE-SOURCE INCOME

1. Name

2. Share of income

3. Percent

4. State of

5. Social security

6. Maine-source income allocated

B = beneficiary

(copy from federal return)

domicile

number/EIN of

to nonresident beneficiaries

TE = trust or estate

beneficiaries

(a) B-

(b) B-

(d) B-

(e) B-

(f) TE-

(g) Total

100%

Line g, Column 6: If required to complete Schedule NR, enter the amount from Schedule NR, line 4, Column B. Complete Column 6 for

nonresident beneficiaries based on the amount entered on line g, Column 6, and also based on the percentages in Column 3.

SCHEDULE 3 - CREDIT FOR INCOME TAX PAID TO ANOTHER JURISDICTION

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1 Maine taxable income from Form 1041ME, page 1, line 3 ........................................................................................... 1

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2 Income taxed by ( ______________________________ other jurisdiction) included in line 1 ................................. 2

3 Percentage of income taxed by other jurisdiction (divide line 2 by line 1) ................................................................... 3

___________________ %

4 Limitation of credit:

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a Form 1041ME, page 1, line 4 $ ___________ multiplied by _______ % on line 3 above ................................. 4a

.00

b Income taxes paid to other jurisdiction net of tax credits ........................................................................................ 4b

.00

5 Allowable credit: line 4a or 4b, whichever is less. Enter here and on Form 1041ME, Schedule A, line 4 ................. 5

Special instructions for taxpayers who claim credit for income tax paid to more than one other jurisdiction: Credit for each jurisdiction must be computed separately.

Use a separate Schedule 3 for each one. Add the results together and enter total on Schedule A, line 4.