CR: Combined Report for Unitary Members (2024)
Maine · Maine Revenue Services · Used for tax years 2024
Maine Form CR is the 2024 corporate income tax combined report for unitary members. It lists each member’s identifying information, income tax nexus, Maine sales tax filing status, separate income, and sales, payroll, and property figures for Maine and everywhere.
Who files this form
The 2024 Form CR is Maine’s combined report for unitary business members. It must be attached to Form 1120ME and must list all unitary members included in the combined report.
The form does not state the criteria for determining which businesses must file a combined report.
What you'll need
The combined report must be accompanied by:
- A legible copy of the parent corporation’s federal consolidated tax return, pages 1 through 6, or the equivalent.
- An affiliation schedule listing the name, federal EIN, and corporate activity of every affiliated group member, including both unitary and non-unitary members.
To complete Form CR, have each unitary member’s name, FEIN, income tax nexus information, Maine sales tax return filing information, separate income, and sales, payroll, and property figures for Maine and everywhere.
How to file
Attach Form CR to Form 1120ME, along with the required federal return copy and affiliation schedule. Attach additional Forms CR if needed to list all unitary members.
The form refers filers to pages 13 and 14 of the Form 1120ME instructions. The supplied text does not provide a mailing address or e-file directions.
Common mistakes
- Do not leave Form CR separate from Form 1120ME. The form says it must be attached.
- Do not omit the required federal return copy or affiliation schedule. The return copy must be legible, and the schedule must include both unitary and non-unitary affiliated members.
- If filing multiple Forms CR, complete lines 9 through 13 only on the last page submitted. Those lines must cover all unitary members included in the combined report.
- Do not leave out unitary members because the form runs out of space. Attach additional Forms CR as necessary.
Questions people ask
What if I need more space to list unitary members?
Attach additional Forms CR as necessary to list all unitary members.
Where do I enter totals when submitting multiple Forms CR?
Complete lines 9 through 13 only on the last page, covering all unitary members included in the combined report.
Does the affiliation schedule include non-unitary members?
Yes. It must list the name, federal EIN, and corporate activity of all affiliated group members, including unitary and non-unitary members.
How do I indicate that Form CR is amended?
Use the checkbox labeled “Check here if an amended form.”