Corporate Unitary Questionnaire: Worksheet to Help Determine the Degree to Which a Unitary Business Exists (2025)
Maine · Maine Revenue Services · Used for tax years 2025
Maine’s Corporate Unitary Questionnaire is a worksheet used to help determine whether a corporation has a unitary relationship with its parent or affiliates requiring a combined return in Maine. It collects information about affiliated companies, shared management and operations,
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 group members.
This questionnaire helps determine whether the company has a unitary relationship with its parent or other affiliates that requires a combined return in Maine. 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:
- Company name, FEIN, and the tax years covered by the questionnaire.
- A list of affiliates that share a direct or indirect parent with the company, including their FEINs. Attach an additional schedule if needed.
- An organizational chart, if available.
- 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 personnel.
- If applicable, the states and outcomes of unitary analyses conducted by states other than Maine within the last five years.
- The signing officer's name, title, phone number, signature, and date.
How to file
Complete the questionnaire based on the company's situation:
- Operating as a unitary business: Check box 1 and complete Sections 3 and 5. Provide a 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.
To request a determination about a potential unitary business, submit the completed form 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
- Leaving affiliates off the list: The form reminds you to attach an additional schedule if necessary to list all affiliated companies.
- Stopping after the first page: The form directs you to continue to pages 2 and 3. Follow the section-completion directions for your company's situation.
- Running out of space for additional information: Section 4, question 22 tells you to attach a separate sheet if necessary to provide complete details.
Questions people ask
What characterizes a unitary business?
The form describes unity of ownership and a flow of value, shown by functional integration, centralized management, and economies of scale.
Which affiliates does the questionnaire discuss when evaluating a unitary relationship?
The introduction refers to the company's parent and other affiliates that are greater than 50% owned. Section 3 asks for affiliates with whom the company shares a direct or indirect parent, including their FEINs.
Who signs the questionnaire?
Section 5 calls for an officer's signature. The officer declares, under penalties of perjury, that the questionnaire and accompanying statements are true, correct, and complete to the best of their knowledge and belief.
What if I still have questions after completing the form?
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.