PAR: Final Federal Adjustments: Partnership-level Audit and Administrative Adjustment Report (2025)
Maine · Maine Revenue Services · Used for tax years 2025
Maine Form PAR reports a partnership’s final federal adjustments from an IRS audit or administrative adjustment request. It allocates adjustments among partner types and calculates the resulting Maine tax due or overpayment.
Who files this form
Form PAR reports partnership-level final federal adjustments. It asks you to check each situation that applies:
- The partnership was subject to an IRS audit.
- The entity is a tiered partner of a partnership subject to an IRS audit.
- The partnership filed an administrative adjustment request (AAR).
The form alone does not explain the full filing requirements.
What you'll need
The form says attachments are required and refers to the instructions. No instructions were provided, so the required attachments cannot be identified from this text.
To complete the form, have these details ready:
- Partnership name, entity type, federal EIN, address, and tax period.
- State partnership representative’s identification and contact information.
- Reviewed year, adjustment year, federal final determination date, and IRS audit control number, if applicable.
- Net positive and net negative final federal adjustments, partner allocations, Maine sourcing amounts, and the reviewed-year Maine apportionment factor.
- Applicable interest, penalties, and prepayments.
If claiming credit for tax paid to another jurisdiction, complete the worksheet on page 4. Complete a separate worksheet for each jurisdiction.
How to file
Complete the applicable adjustment and partner sections, then calculate the tax due or overpayment on page 3. The state partnership representative must sign and date the return.
If tax is due, the form says to pay in full with the return. Make a check payable to Treasurer, State of Maine. You may be required to make payments electronically; the form refers to the instructions or MRS Rule 102.
The supplied form does not give a mailing address or instructions for submitting the return electronically.
Common mistakes
- Leaving out required attachments. The form states that attachments are required, but refers to instructions for the details.
- Using the wrong sign for an amount. Where a line asks for the absolute value of a net negative adjustment, enter its positive value. Follow the separate directions for negative totals on lines 6a, 6c, and 6f.
- Claiming a credit when line 6a is negative. The form directs you to enter zero on line 6b when line 6a is less than zero.
- Combining jurisdictions in one credit worksheet. Calculate each jurisdiction’s credit separately. For multiple jurisdictions, line 6b is limited to the smallest of the total worksheet credits, line 5d, or line 6a.
- Entering an overpayment incorrectly. If line 6f is negative, skip to line 8 and enter its absolute value. Leave line 8 blank if line 6f is positive.
Questions people ask
Who signs Form PAR?
The state partnership representative signs and dates the return, declaring under penalties of perjury that the return and accompanying schedules and statements are true, correct, and complete to the best of their knowledge and belief.
Can the partnership claim credit for tax paid to another jurisdiction?
The form provides a worksheet for this credit. It uses income sourced to and taxed by the other jurisdiction and income taxes the partnership paid on adjustments shown on line 5c. The allowable credit is the smaller of worksheet lines 4 and 5.
How is an overpayment reported?
If line 6f is negative, enter the absolute value on line 8 as the overpayment to be refunded.
Does Form PAR require electronic payment?
The form says electronic payment may be required and refers to the instructions or MRS Rule 102. It does not state the conditions for that requirement.