SCHEDULE A
*000210300*
ADJUSTMENTS TO TAX
FORM 1040ME
If this schedule is used, file it
2000
with your Form 1040ME.
(See instructions on back)
*000210300*
Name(s) as shown on Form 1040ME
Your Social Security Number
-
-
Section 1. TAX ADDITIONS:
(Nonresidents and part-year residents complete lines 1 and 2 only if amounts are applicable to
income derived from Maine sources) NOTE: If you file Schedule NRH, multiply the joint amount of each Tax Addition and the Tax Credits
on lines 5 and 6 by the percentage listed on Schedule NRH, Column B, line 7. Enter the results on the appropriate lines below.
1.
RETIREMENT PLAN DISTRIBUTIONS - Enter the amount from federal Form 1040, line 40
,
.
relative to lump-sum distributions (federal form 4972) $ ______________ x .15 ............................. 1
2.
EARLY DISTRIBUTION FROM QUALIFIED RETIREMENT PLANS - Enter the amount from
,
.
federal Form 1040, line 54 relative to early distributions $ _______________ x .15 ......................... 2
,
.
3.
MAINE MINIMUM TAX - Attach Worksheet (page 19) ....................................................................... 3
,
.
4.
TOTAL ADDITIONS
- Add lines 1, 2 and 3. Enter result here and on 1040ME, page 1, line 21 .......... 4
Section 2. TAX CREDITS
(see instructions for details):
5.
CREDIT FOR THE ELDERLY - Enter amount from federal Form 1040, line 45 or
,
.
1040A, line 28 $ _______________ x .20 .......................................................................................... *5
6.
CHILD CARE CREDIT - Enter amount from federal form 1040, line 44 or
,
.
1040A, line 27 $ _______________ x .25 .......................................................................................... *6
7.
EARNED INCOME TAX CREDIT - Enter amount from federal form 1040, line 60a or
,
.
1040A, line 38a or form 1040EZ, line 8a $ _____________ x .05 .................................................... 7
8.
CREDIT FOR INCOME TAX PAID TO OTHER JURISDICTIONS - From page 15,
,
.
Schedule 3, line 12 ............................................................................................................................ 8
,
9.
MAINE SEED CAPITAL CREDIT ....................................................................................................... 9
.
,
10. EMPLOYER-ASSISTED DAY CARE CREDIT ................................................................................... 10
.
11. INVESTMENT TAX CREDIT
,
.
(Business Name - _____________________________________________ ) ................................. 11
,
.
12. FOREST MANAGEMENT PLANNING CREDIT (Supporting documentation MUST be included) ...... 12
,
.
13. EMPLOYER-PROVIDED LONG-TERM CARE CREDIT .................................................................... 13
,
.
14. JOBS & INVESTMENT CREDIT ........................................................................................................ 14
15. SOLID WASTE REDUCTION INVESTMENT TAX CREDIT
,
.
(Business Name - _____________________________________________ ) ................................. 15
,
.
16. RESEARCH EXPENSE TAX CREDIT ............................................................................................... 16
,
.
17. RESEARCH & DEVELOPMENT SUPER CREDIT ............................................................................ 17
,
.
18. HIGH TECHNOLOGY CREDIT .......................................................................................................... 18
,
.
19. MAINE MINIMUM TAX CREDIT - From Worksheet (page 19, line 20) ............................................... 19
,
.
20. CREDIT FOR DEPENDENT HEALTH BENEFITS PAID .................................................................... 20
,
.
21. CLEAN FUEL CREDIT ...................................................................................................................... 21
,
.
22. HISTORIC REHABILITATION CREDIT .............................................................................................. 22
,
.
23. FAMILY DEVELOPMENT ACCOUNT CREDIT .................................................................................. 23
,
.
24. TOTAL CREDITS
- Add lines 5 through 23 ........................................................................................ 24
,
.
25. MAINE INCOME TAX
- 1040ME, line 23 ............................................................................................ 25
26. ALLOWABLE CREDITS
- Amount on line 24 or line 25, whichever is less. Enter here and
,
.
on FORM 1040ME, line 24 ................................................................................................................ 26
Sawmill Biomass Credit. See instructions on reverse side.
*NOTE: Personal credits (lines 5, 6 and 7 above) taken by nonresident taxpayers must be prorated based on the ratio of Maine-source
income to total income. This is done on Schedule NR, line 8 or Schedule NRH, line 10. However, Maine business credits may be claimed
in their entirety, up to the Maine tax liability. Carryover provisions may apply.
17