Schedule 1A: Income Addition Modifications (2024)
Maine · Maine Revenue Services · Used for tax years 2024
Maine Schedule 1A reports additions to federal adjusted gross income for Form 1040ME. It totals income addition modifications and carries the total to Form 1040ME, line 15a.
Who files this form
Use 2024 Maine Schedule 1A to report additions to federal adjusted gross income with Form 1040ME. The form lists these additions:
- Income from municipal and state bonds other than Maine bonds.
- A net operating loss recovery adjustment.
- Maine Public Employees Retirement System contributions.
- Bonus depreciation add-backs, including the Maine capital investment credit bonus depreciation add-back.
- Fiduciary adjustment additions.
- Certain gains on installment sales of real or tangible property, for nonresident individuals only.
- Losses, deductions and other expenses included in federal adjusted gross income through an ownership share in certain financial institutions subject to Maine franchise tax.
- A deduction used to calculate the wellness programs credit under 36 M.R.S. § 5219-FF.
- A negative amount on Schedule ETM, column C, line 5, for enrolled tribal members in Maine.
What you'll need
Enter your name or names as shown on Form 1040ME and your Social Security number.
The form calls for these attachments for the applicable entries:
- Line 2: A schedule showing your net operating loss recovery adjustment calculation.
- Line 6: A copy of your federal Schedule K-1 for fiduciary adjustment additions.
- Line 10: Schedule ETM for the enrolled tribal member adjustment.
How to file
Enclose Schedule 1A with your Form 1040ME.
Add lines 1 through 11 and enter the total on Schedule 1A, line 12. Also enter that total on Form 1040ME, line 15a.
The form directs you to maine.gov/revenue/tax-return-forms for more information. The supplied text does not give a mailing address or e-file instructions.
Common mistakes
- Do not enter dollar signs, commas or decimals.
- Do not enter an amount on line 11. It is reserved for future use.
- For line 10, enter the amount from Schedule ETM, column C, line 5 as a positive number only if that amount is negative. Otherwise, leave line 10 blank.
- Attach the calculation schedule for line 2, the federal Schedule K-1 copy for line 6 and Schedule ETM for line 10, as applicable.
- Remember to enter the line 12 total on Form 1040ME, line 15a, and enclose Schedule 1A with Form 1040ME.
Questions people ask
Where do I report income from municipal and state bonds other than Maine bonds?
Report it on line 1.
Who uses line 7 for installment-sale gains?
Line 7 is for nonresident individuals reporting certain gains on installment sales of real or tangible property. The form directs you to the instructions for details.
What if Schedule ETM, column C, line 5 is negative?
Enter that amount as a positive number on Schedule 1A, line 10, and attach Schedule ETM. If it is not negative, leave line 10 blank.
Can I put another addition on line 11?
No. Line 11 is reserved for future use, and the form says not to enter an amount there.
Where does the total go on my Maine return?
Add lines 1 through 11. Enter the total on Schedule 1A, line 12, and Form 1040ME, line 15a.