Form 1040x-Me Amended - Maine Individual Income Tax Return Page 4
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4SPECIFIC INSTRUCTIONS
or as you last amended it.
Claiming a Refund for a Deceased Taxpayer. If you are a surviving
spouse fi ling a joint return with the deceased, fi le only Form 1040X-
In Column B, enter the net increase or net decrease for each
ME to claim the refund. If you are a court-appointed personal
line you are changing. Show all decreases in parentheses. Explain
representative or any other person claiming a deceased taxpayer’s
each change on page 3 of the form and attach any related schedule
refund, fi le Form 1040X-ME and attach Form 1310ME, Statement
or form. For example, if you are amending your return to itemize
of Person Claiming a Refund Due a Deceased Taxpayer, and any
deductions, attach Schedule A (federal Form 1040) and Maine
other information required by its instructions.
Schedule 2. When fi ling Maine Form 1040X-ME, be sure to
attach a copy of your federal amended return (Form 1040X) or
Above your name, enter the calendar-year or fi scal-year of
the Internal Revenue agent’s report. If you need more space, show
the return you are amending.
the required information on an attached statement.
Name, Address and Social Security Number. If amending a joint
In Column C, add the increase in Column B to the amount in
the same order
return, list your names and social security numbers in
Column A, or subtract the Column B decrease from Column A. For any
as shown on the original return. If your post offi ce does not
item you do not change, enter the amount from Column A in Column C.
deliver mail to your home and you have a P.O. Box, enter the
box number instead of your home address. If your address is
Line 2.
For purposes of the income modifi cations on line 2, follow
outside the United States or its possessions or territories, enter
the instructions for Form 1040ME, Schedule 1 for the tax year
the information on the line for “City/town, state, and ZIP code”
being amended. Note that Net Operating Loss (NOL) carryover
in the following order: city, province or state, postal code, and
deductions are not allowed for tax years beginning in 2009, 2010
the name of the country. Do not abbreviate the country name.
and 2011. For additional information on the tax treatment of
NOL income modifi cations, visit
Age and Blindness. Check the appropriate boxes for you and your
homepage.html
(select Income Tax Guidance Documents).
spouse if you or your spouse were 65 or over and/or blind for federal
income tax purposes for the tax year being amended.
Line 4.
Modify itemized deductions claimed on line 4, Column C
according to the modifi cations required by Maine Form 1040ME, Schedule
Commercial Farming or Fishing. Check the box if at least two-
2. Attach the completed Schedule 2 to your Maine amended return.
thirds of your gross income during the tax year being amended was
from commercial farming or fi shing. Include your spouse’s income
Line 7.
To determine the tax for line 7, Column C, utilize the tax tables
in your calculation if you are fi ling a joint return.
from the instruction booklet you used to fi le the original return.
Filing Status. If you and your spouse are changing from separate
Line 11.
The correct amount of your voluntary/charitable contributions
returns to a joint return, enter in column A the amounts from your
and park passes listed on line 11 must agree with the total amount
return as originally fi led or as previously adjusted. Next, combine the
shown on your original return.
amounts from your spouse’s return as originally fi led or as previously
Line 17.
Include on line 17 your refundable credit for rehabilitation of
adjusted with any other changes you or your spouse are making to
historic properties after 2007. If this has changed from your original
determine the amounts to enter in column B. If your spouse did not fi le
return, enclose the Rehabilitation of Historic Properties Tax Credit
an original return, include your spouse’s income, deductions, credits,
Worksheet showing the computation for this credit.
etc., in determining the amounts to enter in Column B. Both of you must
sign Form 1040X-ME. If there is any tax due, it must be paid in full.
Line 18.
Include in line 18 your refundable child care credit. If this line
has changed from your original return, enclose the Child Care Credit
Columns A-C:
Worksheet showing the computation for this credit.
In Column A, enter amounts from your return as originally fi led
Example. Anna Arbor had originally reported $15,000 as her total income on her 2012 return. She received an additional Form W-2
for $1,000 after she fi led her tax return. Ms. Arbor would complete line 1 of Form 1040X-ME as follows:
Income and Deductions
A. As Last Filed
B. Net Change
(Note: Be sure to complete the reverse side)
or Adjusted
(Explain on page 2)
C. Correct Amount
,
,
.
1. Federal Adjusted gross income ........ 1.
$15,000
$1,000
1 6
0 0 0
0 0
Ms. Arbor would also report any additional income tax withheld on line 15 in Column B.
Line 21.
The overpayment on line 21 must include any carryforward
will calculate the interest and send you a bill.
amount as well as the refund amount shown on the original return.
Payment Plan. Check the box below your signature(s) if you are
requesting a payment plan. Your fi rst payment should be submitted
Line 22.
If line 22 is a negative amount, treat it as a positive amount
with your return and you should continue to make payments until
and add it to the amount on line 14. Enter the result on line 23. This
Maine Revenue Services contacts you. For more information, call
is the amount you owe. If the amount you owe is less than $1.00, do
(207) 621-4300 or email compliance.tax@maine.gov.
not pay it. Remit your payment using Maine EZ Pay at
Injured Spouse. Check the box below your signature(s) if you are
gov/revenue
or enclose (do not staple or tape) a check or money
an innocent/injured spouse (see federal Form 8379 or Form 8857
order payable to Treasurer, State of Maine with Form 1040X-ME.
and related instructions). For more information, call (207) 624-9595
Include your complete name, address and telephone number on
or email compliance.tax@maine.gov.
your check or money order. If you owe additional tax on line 23, we
If enclosing a check, make check payable to: Treasurer, State of Maine and MAIL WITH RETURN TO:
MAINE REVENUE SERVICES, PO BOX 1067, AUGUSTA, ME 04332-1067
If NOT enclosing a check, MAIL RETURN TO:
MAINE REVENUE SERVICES, PO BOX 1066, AUGUSTA, ME 04332-1066
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revised 09/12
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