Form 1040me L - Maine Individual Income Tax - Long Form

2009

SCHEDULES 1 & 2

See instructions on pages 4 and 5.

Enclose with your Form 1040ME

Attachment Sequence No.

*0902102*

Name(s) as shown on Form 1040ME

Your Social Security Number

SCHEDULE 1 — INCOME MODIFICATIONS

ADDITIONS to federal adjusted gross income.

Income from municipal and state bonds, other than Maine .......................................................

Net Operating Loss Recovery Adjustment (Attach a schedule showing your calculation) ........

Maine Public Employees Retirement System Contributions .....................................................

Domestic Production Activities Deduction Add-back (See instructions) ....................................

Bonus Depreciation and Section 179 Expense Add-back (See instructions) ............................

Discharge of Indebtedness deferred for federal tax purposes ..................................................

Fiduciary Adjustment - additions only (Attach a copy of your federal Schedule K-1) ................

Other (See instructions). List the type and amount of income items included (Attach

supporting documentation) ______________________________________ ........................

Total additions (Add lines 1a through 1h) ..................................................................................

SUBTRACTIONS from federal adjusted gross income.

U.S. Government Bond interest included in federal adjusted gross income (See instructions) ......

State Income Tax Refund (Only if included in federal adjusted gross income) .........................

Social Security and Railroad Retirement Beneﬁ ts included in federal adjusted gross

income (See instructions) ..........................................................................................................

Pension Income Deduction (Complete and attach the worksheet on back) ..............................

Interest from Maine Municipal General Obligation, Private Activity and Airport Authority

Bonds included in federal adjusted gross income (See instructions) ........................................

Premiums for Long-Term Care Insurance (Do not include health insurance premiums on this line)

NOTE: If you itemize deductions or are self-employed, complete and attach the worksheet on back .......

Maine Public Employees Retirement System Pick-Up Contributions paid to the taxpayer

during 2009 which have been previously taxed by the state .....................................................

Contributions to Qualiﬁ ed Tuition Programs - 529 Plans (See instructions) ..............................

Fiduciary Adjustment - subtractions only (Attach a copy of your federal Schedule K-1) ...........

Bonus Depreciation and Section 179 Recapture (See instructions) .........................................

Other. List ___________________________________________ (See instructions) ...........

(Do not enter non-Maine source income on line 2k)

Total Subtractions (Add lines 2a through 2k) .............................................................................

Net Modiﬁ cation (Subtract line 2l from line 1i — enter here and on 1040ME, page 1, line 15)

(If negative, enter a minus sign in the box to the left of the number) .....................................

SCHEDULE 2 — ITEMIZED DEDUCTIONS

Total itemized deductions from federal Form 1040, Schedule A, line 29 ........................................

Income taxes imposed by this state or any other taxing jurisdiction or general sales taxes and mortgage

insurance premiums included in line 4 above from federal Form 1040, Schedule A, lines 5, 7* and/or 13.

(Complete worksheet on back if Form 1040ME, line 14 exceeds $166,800 [$83,400 if Married Filing Separately])

Deductible costs, included in line 4 above, incurred in the production of Maine exempt

income ......................................................................................................................................

Amounts included in line 4 that are also being claimed for the Family Development

Account Credit on Maine Schedule A, line 18 ..........................................................................

Amount included in line 4 attributable to income from an ownership interest in a

pass-through entity ﬁ nancial institution ....................................................................................

Deductible costs of producing income exempt from federal income tax, but taxable by

Maine ..............................................................................................................................................

Line 4 minus lines 5a, b, c, and d plus line 6. Enter result here and on 1040ME, page 1, line 17 ........

*NOTE: Taxpayers who checked “yes” on line 8 of the federal worksheet for Line 7 - New motor vehicle taxes, divide the amount of sales/use taxes

included on line 3 of the worksheet by the total amount entered on line 3 of the worksheet and multiply the result by the amount on line 11 of the worksheet

to calculate the amount of sales taxes included on federal Form 1040, Schedule A, line 7.

If the amount on line 7 is less than your allowable standard deduction, use the standard deduction. If Married Filing Separately, however, both spouses

must either itemize or use the standard deduction.

Form 1040me L - Maine Individual Income Tax - Long Form - 2009 Page 3

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