Pine Tree Development Zone Tax Credit Worksheet For Tax Year 2013 - Maine Department Of Revenue

ADVERTISEMENT

PINE TREE DEVELOPMENT ZONE TAX CREDIT
WORKSHEET FOR TAX YEAR 2013
36 M.R.S.A. § 5219-W
TAXPAYER NAME: _____________________________________ EIN/SSN: ________________
Note: Owners of pass-through entities (partnerships, LLCs, S corporations, trusts, etc.) making an eligible investment, see
instructions. Enter name and ID number of the entity on the lines below. Also enter your ownership percentage in
the pass-through entity for the tax year.
OWNERSHIP
NAME OF PASS-THROUGH ENTITY
EIN/SSN
PERCENTAGE
_______________________________________________
_______________________
________ %
Tier 1 location
Tier 2 location
(check one - see instructions)
Individual, estate and trust taxpayers skip lines 1 through 6 and see Worksheet PTE before completing line 7.
1. Qualifi ed Pine Tree Development Zone property ....................................................................1. __________________
2. All Maine property ...................................................................................................................2. __________________
3. Qualifi ed Pine Tree Development Zone payroll ......................................................................3. __________________
4. All Maine payroll ......................................................................................................................4. __________________
5. Apportionment numerator (line 1 + line 3) ..............................................................................5. __________________
6. Apportionment denominator (line 2 + line 4) ...........................................................................6. __________________
7. Pine Tree Development Zone apportionment percentage (line 5 ÷ line 6)
(If individual, estate or trust, enter amount from Worksheet PTE, line 8) ...............................7. __________________
8. Regular income tax (Form 1120ME, line 7a or Form 1040ME, line 23 or
Form 1041ME, line 4) ............................................................................................................8. __________________
9. Maine corporate minimum tax (Form 1120ME, Schedule B, line 28a) ....................................9. __________________
10. Pine Tree Development Zone credit against regular tax (line 7 x line 8). Enter here
and on Form 1120ME, Schedule C, line 29e or Form 1040ME, Schedule A, line 16 or
Form 1041ME, Schedule A, line 11 .......................................................................................10. __________________
11. Pine Tree Development Zone credit against Maine corporate minimum tax (line 7 x line 9).
Enter here and on Form 1120ME, Schedule B, line 28b ....................................................... 11. __________________
Rev.
10/13

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go