Schedule 1040C-ME-1: Listing of Owners Participating in Composite Filing (2025)
Maine · Maine Revenue Services · Used for tax years 2025
Schedule 1040C-ME-1 lists owners participating in a Maine composite filing and is filed with Form 1040C-ME. It reports each participating owner’s name, SSN or EIN, distributive share percentage, and distributive share of the entity’s Maine net income.
Who files this form
For tax year 2025, Schedule 1040C-ME-1 lists owners participating in composite filing. File this schedule with Form 1040C-ME.
What you'll need
Have the following information ready:
- The entity’s name and federal EIN.
- The beginning and ending dates of the period covered.
- Each participating owner’s name and SSN or EIN.
- Each owner’s distributive share percentage.
- Each owner’s distributive share of the entity’s Maine net income.
How to file
File Schedule 1040C-ME-1 with Form 1040C-ME.
Add the column 5 amounts on each page and enter that page’s total on line 6. Add the line 6 totals from all pages and enter the combined total on line 7 and on Form 1040C-ME, line 1.
Common mistakes
- Do not enter a negative amount in column 5. The form says to enter $0 if the owner’s distributive share of the entity’s Maine net income is negative.
- Check the box in column 3 if the identification number is an EIN.
- Include the line 6 totals from all pages on line 7, and also enter that total on Form 1040C-ME, line 1.
- For an individual owner, enter the name in last name, first name, middle initial order.
Questions people ask
Which owners are listed on this schedule?
List the owners participating in composite filing.
Can I enter an EIN for an owner?
Yes. Column 2 accepts an SSN or EIN. Check the box in column 3 if you enter an EIN.
What if an owner’s share of Maine net income is negative?
Enter $0 in column 5.
How do I combine totals from multiple pages?
Enter each page’s column 5 total on line 6. Add the line 6 amounts from all pages and enter the total on line 7 and on Form 1040C-ME, line 1.