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MAINE FISHERY INFRASTRUCTURE INVESTMENT

TAX CREDIT WORKSHEET FOR TAX YEAR 2013

36 M.R.S.A. § 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. _____________________

Total credit amount. Line 1a plus line 1b .......................................................................... 2. _____________________

Enter the unused portion of the credit shown on line 2 of the Maine Fishery

Infrastructure Investment Tax Credit worksheet for tax year 2012. .................................. 3. _____________________

Total credit available this year. Line 2 plus line 3. ............................................................ 4. _____________________

Tax liability for tax year beginning in 2012. Enter the amount from 2012

Form 1040ME, Schedule A, line 20, 2012 Form 1120ME, line 7a or 2012 Form

1041ME, Schedule A, line 16 . .............................................................. ........................... 5. _____________________

Line 5 multiplied by 50% ...................................................................................................6. _____________________

Credit amount. Enter the smaller of line 4 and line 6. Also enter this amount on Form

1040ME, Schedule A, line 19; Form 1120ME, Schedule C, line 29n or Form 1041ME,

Schedule A, line 13. ....................................................................................................... 7. _____________________

This credit is limited to your Maine income tax liability. If you didn’t use all of

the credit on line 2 this year, you may carry the unused portion forward for

up to 15 years.

Rev. 10/13

Form 36 M.r.s. 5216-D - Maine Fishery Infrastructure Investment Tax Credit Worksheet For Tax Year 2013