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Quality Child-Care Investment Tax Credit Worksheet - Maine Department Of Revenue - 2003

2003

QUALITY CHILD-CARE INVESTMENT

TAX CREDIT WORKSHEET

36 M.R.S.A. § 5219-Q

TAXPAYER NAME: _________________________________________ EIN/SSN: ___________________

Note: Owners of passthrough entities (partnerships, LLCs, S corporations, trusts, etc.)

making an eligible investment, see instructions. Also, please provide name and ID number of the

passthrough entity on the lines below.

NAME OF PASSTHROUGH ENTITY

EIN/SSN

_____________________________________________________________

___________________

Type of Entity: (Please check one)

Partnership

Sole Proprietor

C corporation

S corporation

LLC

Trust

2003 Quality child-care investments certified by the Department of Human Services,

Office of Child Care and Head Start. Attach a copy of the certificate. .........................

_____________

(Note: S corporation shareholders, partners, LLC members, trusts and trust beneficiaries:

Enter on line 1 the total certified investment of the passthrough entity, then go to line 2 to

calculate your percentage share.)

C corporations: Enter amount on line 1 or $30,000, whichever is less.

S corporation shareholders, partners, LLC members, trusts and trust beneficiaries:

Enter an amount equal to line 1 multiplied by your percentage interest in the passthrough

entity (or $30,000, whichever is less) . Your percentage interest: ______ % ................

_____________

C corporations, S corporations shareholders, partners, LLC members, trusts and trust

beneficiaries: Line 2 X .30 (Do not enter more than $9,000). Sole-proprietors:

Enter $1,000 ..............................................................................................................

_____________

Credit carried over from previous tax years. See instructions .......................................

_____________

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 24 ...................................................................................................................

_____________

Rev. 12/03

Quality Child-Care Investment Tax Credit Worksheet - Maine Department Of Revenue - 2003