CR: Combined Report for Unitary Members (2025)
Maine · Maine Revenue Services · Used for tax years 2025
Maine Form CR is a corporate income tax combined report for unitary business members that must be attached to Form 1120ME. It reports each member’s identifying information, tax nexus, separate income, and sales, payroll, and property figures, along with combined income, deduction
Who files this form
The 2025 Maine Form CR is the combined report for unitary members. It must list all unitary members and be attached to Form 1120ME.
What you'll need
Include these documents with the combined report:
- Form 1120ME, with Form CR attached.
- A legible copy of pages 1 through 6, or the equivalent, of the parent corporation’s federal consolidated tax return.
- An affiliation schedule listing the name, federal EIN, and corporate activity of all affiliated group members, including both unitary and non-unitary members.
To complete Form CR, gather each unitary member’s federal EIN, name, income tax nexus information, Maine sales tax return filing status, separate income, and sales, payroll, and property figures for everywhere and Maine.
How to file
Attach Form CR to Form 1120ME. Include the required federal consolidated return pages and affiliation schedule.
If you need more space to list all unitary members, attach additional Forms CR. If you submit multiple pages, complete lines 9 through 13 only on the last page, using figures for all unitary members included in the combined report.
The form refers you to the Form 1120ME instructions. The supplied text does not give a mailing address or electronic filing directions.
Common mistakes
- Do not submit Form CR without attaching it to Form 1120ME.
- Do not leave out the required federal consolidated return pages or affiliation schedule. The return copy must be legible.
- Do not omit non-unitary affiliated members from the affiliation schedule. That schedule must include both unitary and non-unitary members.
- If filing multiple Forms CR, do not complete lines 9 through 13 on every page. Complete them only on the last page and include all unitary members in those totals.
- Attach additional Forms CR if needed to list all unitary members.
Questions people ask
Can I submit Form CR by itself?
No. The form states that it must be attached to Form 1120ME.
What if I need more space for unitary members?
Attach additional Forms CR to list all unitary members. Complete lines 9 through 13 only on the last page, covering all unitary members in the combined report.
Does the affiliation schedule include non-unitary members?
Yes. It must list all affiliated group members, both unitary and non-unitary, with each member’s name, federal EIN, and corporate activity.
Which pages of the parent corporation’s federal return are required?
Include a legible copy of pages 1 through 6, or the equivalent, of the parent corporation’s federal consolidated tax return.