Form 36 M.r.s. 5216-D - Maine Fishery Infrastructure Investment Tax Credit Worksheet For Tax Year 2015
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1
2MAINE FISHERY INFRASTRUCTURE INVESTMENT
TAX CREDIT WORKSHEET FOR TAX YEAR 2015
36 M.R.S. § 5216-D
TAXPAYER NAME: _____________________________________ EIN/SSN: ________________
Note: Owners of pass-through entities (such as partnerships, LLCs, corporations, trusts, etc.) making an eligible investment,
see instructions. Enter name and ID number of the pass-through entity on the lines below.
NAME OF PASS-THROUGH ENTITY
EIN/SSN
________________________________________________________________
____________________________
Note: You cannot claim this credit if the investment or contribution is claimed as a deduction for federal tax purposes.
1a. Enter 25% of the total credit from the tax credit certifi cate issued by the Department
of Inland Fisheries and Wildlife during the tax year beginning in 2012 ........................... 1a. _____________________
1b. Enter 25% of the total credit from the tax credit certifi cate issued by the Department
of Inland Fisheries and Wildlife during the tax year beginning in 2013 ........................... 1b. _____________________
1c. Enter 25% of the total credit from the tax credit certifi cate issued by the Department
of Inland Fisheries and Wildlife during the tax year beginning in 2014 ........................... 1c. _____________________
1d. Enter 25% of the total credit from the tax credit certifi cate issued by the Department
of Inland Fisheries and Wildlife during the tax year beginning in 2015 ........................... 1d. _____________________
2.
Total credit amount. Add lines 1a through 1d ................................................................... 2. _____________________
3.
Enter the unused portion of the credit shown on line 2 of the Maine Fishery
Infrastructure Investment Tax Credit worksheet for tax year 2014 .................................... 3. _____________________
4.
Total credit available this year. Line 2 plus line 3 ............................................................. 4. _____________________
5.
Tax liability for tax year beginning in 2015. Enter the amount from 2015
Form 1040ME, Schedule A, line 22; 2014 Form 1120ME, line 7a plus any recapture
amounts included in line 7b; or 2014 Form 1041ME, Schedule A, line 18........................ 5. _____________________
6.
Line 5 multiplied by 50% ...................................................................................................6. _____________________
7.
Credit amount. Enter the smaller of line 4 and line 6. Also enter this amount on Form
1040ME, Schedule A, line 20; Form 1120ME, Schedule C, line 29n or Form 1041ME,
Schedule A, line 16 ........................................................................................................... 7. _____________________
This credit is limited to your Maine income tax liability. If you did not use all
of the credit on line 2 this year, you may carry the unused portion forward for
up to 15 years.
Rev. 08/15
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