Form 1040x-Me - Maine Individual Income Tax Return (Page 3 of 4) in pdf

GENERAL INSTRUCTIONS

Purpose of Form. You must ﬁ le an amended Maine income

Information on Income, Deductions, and other items. If

tax return if (1) you have ﬁ led an amended federal income

you have questions, such as what income is taxable or what

tax return that affects your Maine income tax liability; (2) the

expenses are deductible, the instructions for the original return

Internal Revenue Service has made a change or correction to

you are amending may help you. Be sure to use the Tax Table

your federal income tax return that affects your Maine income

or Tax Rate Schedules for the year amended to calculate the

tax liability; or (3) an error has been made in the ﬁ ling of your

corrected tax. The related schedules and forms may also help

original Maine income tax return.

you. To receive prior year forms, schedules and instructions,

Use Form 1040X-ME to correct Maine income tax returns

call (207) 624-7894. Forms, schedules and instructions are

for any tax year. File a separate Form 1040X-ME for each

also available at

year you are amending.

Death of Taxpayer. If you are ﬁ ling Form 1040X-ME for a

When to File. Amended Maine income tax returns must be

deceased taxpayer, write in the date of death in the spaces

ﬁ led within 180 days of the ﬁ nal determination of the change

above the signature area of the return.

or correction or the ﬁ ling of the federal amended return.

If you are ﬁ ling Form 1040X-ME as a surviving spouse

File Form 1040X-ME only after you have ﬁ led your original

ﬁ ling a joint return with the deceased, write “Filing as surviving

return. Generally, to receive a refund of taxes paid, Form

spouse” in the area where you sign the return. If someone else

1040X-ME must be ﬁ led within 3 years after the date the

is the personal representative, he or she must also sign.

original return was ﬁ led, or within 3 years after the date the tax

Claiming a Refund for a Deceased Taxpayer. If you are

was paid, whichever is later. A return ﬁ led early is considered

a surviving spouse ﬁ ling a joint return with the deceased,

ﬁ led on the date it was due.

ﬁ le only Form 1040X-ME to claim the refund. If you are a

A Form 1040X-ME based on a bad debt or worthless

court-appointed personal representative or any other person

security must generally be ﬁ led within 7 years after the due

claiming a deceased taxpayer’s refund, ﬁ le Form 1040X-ME

date of the return for the tax year in which the debt or security

and attach Form 1310ME, Statement of Person Claiming a

became worthless.

Refund Due a Deceased Taxpayer, and any other information

required by its instructions.

SPECIFIC INSTRUCTIONS

Above your name, enter the calendar-year or ﬁ scal-year of

return as originally ﬁ led or as previously adjusted with any

the return you are amending.

other changes you or your spouse are making to determine

the amounts to enter in column B. If your spouse did not ﬁ le

Name, Address and Social Security Number. If amending a

an original return, include your spouse’s income, deductions,

joint return, list your names and social security numbers in the

credits, etc., in determining the amounts to enter in Column

same order as shown on the original return. If your post ofﬁ ce

B. Both of you must sign Form 1040X-ME. If there is any tax

does not deliver mail to your home and you have a P.O. Box, enter

due, it must be paid in full.

the box number instead of your home address. If your address is

outside the United States or its possessions or territories, enter

Columns A-C:

the information on the line for “City/town, state, and ZIP code” in

In Column A, enter amounts from your return as originally

the following order: city, province or state, postal code, and the

ﬁ led or as you last amended it.

name of the country. Do not abbreviate the country name.

In Column B, enter the net increase or net decrease

Age and Blindness. Check the appropriate boxes for you

for each line you are changing. Show all decreases in

and your spouse if you or your spouse were 65 or over and/or

parentheses. Explain each change on page 2 of the form and

blind for federal income tax purposes for the tax year being

attach any related schedule or form. For example, if you are

amended.

amending your return to itemize deductions, attach Schedule

Commercial Farming or Fishing. Check the box if at least

A (federal Form 1040) and Maine Schedule 2. When ﬁ ling

two-thirds of your gross income during the tax year being

Maine Form 1040X-ME, be sure to attach a copy of your

amended was from commercial farming or ﬁ shing. Include

federal amended return (Form 1040X) or the Internal

your spouse’s income in your calculation if you are ﬁ ling a

Revenue agent’s report. If you need more space, show the

joint return.

required information on an attached statement.

Filing Status. If you and your spouse are changing from

In Column C, add the increase in Column B to the amount

separate returns to a joint return, enter in column A the

in Column A, or subtract the Column B decrease from Column

amounts from your return as originally ﬁ led or as previously

A. For any item you do not change, enter the amount from

adjusted. Next, combine the amounts from your spouse’s

Column A in Column C.

Form 1040x-Me - Maine Individual Income Tax Return Page 3

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