Corporate Unitary Questionnaire: Worksheet to Help Determine the Degree to Which a Unitary Business Exists (2024)

Who files this form

Maine requires a taxable corporation to file a combined report if it belongs to an affiliated group and conducts a unitary business with one or more other members of that group.

This questionnaire helps Maine Revenue Services determine whether the company has a unitary relationship with its parent or other affiliates that are greater than 50% owned. It can also be submitted to request a determination about a potential unitary business.

What you'll need

Have the following information and attachments ready:

• The company's name, FEIN, and the tax years covered by the questionnaire.
• A list of affiliates sharing a direct or indirect parent with the company, including each affiliate's FEIN. Attach an additional schedule if needed.
• An organizational chart, if available.
• If declaring a unitary business, a list of unitary affiliates for the requested periods.
• If completing Sections 2 through 4, information about combined returns filed in other states and the company's relationships with its parent and affiliates, including shared management, services, facilities, financing, and staff.
• If applicable, the states and outcomes of unitary analyses conducted by states other than Maine in the last five years.
• The signing officer's name, title, phone number, signature, and date.

How to file

Enter the company name, FEIN, and tax years covered. Then follow the path that applies:

• Operating as a unitary business: Check box 1 and complete Sections 3 and 5. Provide the list of unitary affiliates for the requested periods.
• Not operating as a unitary business, or requesting a determination: Answer all questions in Sections 2 through 4 as they relate to the company, its parent, and affiliated corporations. Complete Section 5.

An officer must sign the verification in Section 5.

To request a determination about a potential unitary business, send the completed questionnaire by mail to:

Maine Revenue Services

Income/Estate Tax Division

P.O. Box 1060

Augusta, ME 04332-1060

Or email it to corporate.tax@maine.gov.

Common mistakes

• Completing the wrong sections: Companies declaring a unitary business should check box 1 and complete Sections 3 and 5. Companies not operating as a unitary business, or requesting a determination, should complete all questions in Sections 2 through 4 and complete Section 5.
• Leaving affiliates off the list: Attach an additional schedule if needed to list all affiliated companies.
• Leaving out requested explanations: Section 4 asks for details when another group member provides a specific activity, when another state has conducted a unitary analysis in the last five years, or when there is additional information Maine should consider.
• Stopping after the first page: The form directs you to continue onto pages 2 and 3, where the remaining questions and signature section appear.

Questions people ask

What is a unitary business?

The form describes a unitary business as having unity of ownership and a flow of value shown by functional integration, centralized management, and economies of scale.

Which affiliates should I list in Section 3?

List affiliates with whom the company shares a direct or indirect parent, including their FEINs. Include an organizational chart if available, and attach an additional schedule if needed.

Can I ask Maine Revenue Services to determine whether a unitary business exists?

Yes. Complete all questions in Sections 2 through 4 and complete Section 5, then submit the questionnaire to the mailing address or email address printed on the form.

What if I still have questions after completing the questionnaire?

Call Maine Revenue Services at (207) 624-9670 if a question remains about unitary activity. The form also points to MRS Rule 810 at https://www.maine.gov/revenue/publications/rules for more information.

Official sources

• https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/Unitary_Questionnaire_2023_ff.pdf