Form 1040me - Maine Individual Income Tax Booklet - 2015 Page 3
Download a blank fillable Form 1040me - Maine Individual Income Tax Booklet - 2015 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 1040me - Maine Individual Income Tax Booklet - 2015 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24NextGen Account are subject to the terms and conditions of the Program
Line 18. Enter the exemption amount shown on your federal return (Form
Description, Participation Agreement and any Supplement(s) thereto. (The
1040, line 42 or 1040A, line 26). If you fi led federal Form 1040EZ, enter
NextGen Program is administered by the Finance Authority of Maine.)
$4,000 ($8,000 if married fi ling joint).
Except, If you fi led federal Form
1040EZ and checked one or both boxes on line 5 of that form, enter on
Line 33c. Routing Number (“RTN”) must be 9 digits. NOTE: For a
line 18 the amount from line F of the ‘‘Worksheet for Line 5 - Dependents
NextGen Account, enter the following RTN: 084301767.
Who Checked One or Both Boxes”.
Line 33d. Bank Account or NextGen Account Number can be up to
Line 20a. Enter the amount of credits previously used to reduce Maine
17 characters (both numbers and letters). Omit hyphens, spaces and
income tax that are now subject to recapture. Enclose supporting
special symbols. Enter the number from left to right and leave any unused
documentation or applicable worksheet(s) to show the calculation of the
boxes blank. NOTE: For a NextGen Account, enter the 8-digit NextGen
amount entered on this line.
Account Number.
Line 23. NOTE: Schedule NRH is available at
Line 34b. Underpayment Penalty. If line 24 less the sum of lines 25a, 25c,
forms
or call the forms line at (207) 624-7894.
25d and REW amounts included in line 25b is $1,000 or more, use Form
2210ME to see if you owe an underpayment of estimated tax penalty. Form
Line 24. Subtract lines 22 and 23 from line 21.
Nonresidents and “Safe
2210ME is available at forms or call (207) 624-7894.
Harbor” Residents only: show negative amounts with a minus sign in
the box to the left of the number. A negative amount represents unused
Line 34c. Total Amount Due. Do not send cash. If you owe less than
business credits claimed on Schedule A that may be carried over. See
$1.00, do not pay it. Remit your payment using Maine EZ Pay at
www.
instructions for Maine Schedule A.
maine.gov/revenue
or enclose (do not staple or tape) a check or money
order payable to Treasurer, State of Maine with your return. Include
Line 25a. Enter the total amount of Maine income tax withheld. Enclose
your complete name, address and telephone number on your check or
(do not staple or tape) supporting W-2, 1099 and 1099ME forms. Unless
money order.
the 1099 form is required as supporting documentation for another
schedule or worksheet, send 1099 forms only if there is State of Maine
THIRD PARTY DESIGNEE. Complete this section if you would like to
income tax withheld shown on them.
allow Maine Revenue Services to call or accept information from another
person to discuss your 2015 Maine individual income tax return. Choose
Line 25b. Enter the total amount of Maine estimated tax paid for tax year
any 5-digit PIN which will be used to ensure MRS employees speak
2015. Also include on this line extension payments, amounts withheld for
with only the individual you have designated. This authorization will
2015 on the sale of real estate in Maine (enclose a copy of Form REW-1
automatically end on April 18, 2017.
to support your entry), and amounts paid with your original return, including
use tax, voluntary contributions and estimated tax penalty amounts.
Payment Plan. Check the box below your signature(s) if you are
requesting a payment plan. Your fi rst payment should be submitted
Line 25d. For Maine Residents and Part-Year Residents Only. Enter
with your return and you should continue to make payments until Maine
the amount from Schedule PTFC, line 13.
Revenue Services contacts you. For more information, call (207) 621-
Line 26. If you are fi ling an amended return, include any carryforward
4300 or email compliance.tax@maine.gov.
or refund amount shown on the original, or previously adjusted return.
Injured or Innocent Spouse. Check the box below your signature(s)
Line 29. If the amount on line 27 is a negative amount, treat it as a positive
if you are an injured or innocent spouse for a Maine Revenue Services
amount and add it to the amount on line 24.
income tax debt only (see federal Form 8379 or Form 8857 and related
Line 30. If you purchased items for use in Maine from retailers who did not
instructions). If you have a married joint refund which may be set off to a
collect the Maine sales tax (such as businesses in other states and many
State agency including DHHS, you must submit your claim form directly
mail order and internet sellers), you may owe Maine use tax on those
to that agency. For more information, call (207) 624-9595 or email
items. The tax rate for purchases in 2015 is 5.5%. If you paid another state’s
compliance.tax@maine.gov.
sales or use tax on any purchase, that amount may be credited against the
SCHEDULE 1 — INCOME MODIFICATIONS — See page 13
Maine use tax due on that purchase. If you do not know the exact amount
of Maine use tax that you owe, either multiply your Maine adjusted gross
For more information on Maine income modifi cations, visit
income from line 16 by .08% (.0008) or use the table below. NOTE: For
gov/revenue/forms.
items that cost $1,000 or more, you must add the tax on those items to
Line 1. ADDITIONS. Also include the taxpayer’s distributive share of
the percentage or table amount. Use tax on items that cost more than
addition modifi cation items from partnerships, S corporations and other
$5,000 must be reported on an individual use tax return by the 15th day
pass-through entities.
of the month following its purchase. For additional information, visit
www.
Line 1a. Enter the income from municipal and state bonds, other
maine.gov/revenue/salesuse/usetax/usetax.html
or call (207) 624-9693.
than Maine, that is not included in your federal adjusted gross income
USE TAX TABLE
(i.e., enter bond interest from City of New York but not Portland, Maine).
Maine Adjusted
Use Tax
Maine Adjusted
Use Tax
Line 1b. Net Operating Loss Recovery Adjustment. Enter on this line any
Gross Income
Amount
Gross Income
Amount
amount of federal net operating loss carry forward that has been previously
At Least
Less Than
At Least Less Than
used to offset Maine addition modifi
cations.
For more information, go to
$
0
$
6,000
$
5
$ 30,000
$ 36,000
$ 29
forms
(select Income Tax Guidance Documents).
6,000
12,000
10
36,000
42,000
34
12,000
18,000
14
42,000
48,000
38
Line 1c. Enter 2015 Maine Public Employees Retirement System
18,000
24,000
19
48,000
54,000
43
contributions. See your Maine W-2 form.
24,000
30,000
24
54,000
60,000
48
Line 1d. Enter the amount claimed as a domestic production activities
$60,000 and up — .08% of Form 1040ME, Line 16
deduction on federal Form 1040, line 35.
Line 30a. If you collected $2,000 or less in sales tax on casual rentals
Lines 1e and 1f. BONUS DEPRECIATION ADD-BACK. Lines 1e and
of living quarters, you may report the tax on this line. Enter the amount
1f relate to Maine’s decoupling from the federal special depreciation
of tax collected on rentals made in 2015 not already reported on a sales
deduction through IRC § 168(k), commonly known as bonus depreciation.
tax return. The tax rate on casual rentals occurring during 2015 is 8%.
To calculate the amount to enter on these lines, complete a pro forma
NOTE: To report sales tax greater than $2,000, you must fi le a sales/
federal Form 4562 as if no bonus depreciation was claimed on the
use tax return at https://portal.maine.gov/salestax/. If you do not have
property placed in service in tax year 2015. The total addition modifi cation
internet access, call (207) 624-9693 for assistance.
is the difference between the federal depreciation claimed on Form 4562
Line 33b. Refunds of $1.00 or more will be issued to you.
and the depreciation calculated on the pro forma Form 4562. If any of the
Lines 33c-33e. To comply with banking rules, you must check the box
property placed in service in tax year 2015 is located in Maine and the
to the left of line 33d if your refund is going to an account outside the
Maine capital investment credit is claimed, the total addition modifi cation
United States. If you check the box, we will mail you a paper check.
must be divided between lines 1e and 1f. Otherwise, the entire addition
Except for NextGen Accounts, the account to receive the direct deposit
must be entered on line 1e. Enclose copies of the original and pro forma
federal Forms 4562, along with the add-back calculation, with the return.
must be in your name. If you are married, the account can be in either
name or in both your names. Note that some banks will not allow a joint
For more information, go to
forms
(select Income
refund to be deposited into an individual account. Refunds directed to a
Tax Guidance Documents). Also, refer to the instructions for line 2j below.
3
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial