Schedule 1A: Income Addition Modifications (2025)
Maine · Maine Revenue Services · Used for tax years 2025
Maine Schedule 1A reports additions to federal taxable income for Form 1120ME. It totals adjustments such as state income taxes, certain deduction add-backs, interest from non-Maine state and municipal bonds, and bonus depreciation.
Who files this form
Schedule 1A is used with Maine Form 1120ME to report additions to federal taxable income. The form directs filers to enclose it with Form 1120ME.
The form refers you to the Form 1120ME instructions for details. The supplied text does not explain which filers must complete each addition.
What you'll need
- Form 1120ME: Use the same name on Schedule 1A and enter your federal EIN.
- A schedule for income taxes: Line 1 requires an attached schedule for income taxes imposed by Maine or any other state.
- Form 1120ME instructions: Schedule 1A refers you to these instructions for help with the additions.
How to file
Enclose your completed 2025 Schedule 1A with Form 1120ME.
Add lines 1 through 10. Enter the total on Schedule 1A, line 11, and on Form 1120ME, line 3.
The supplied form does not give a mailing address or e-filing directions. It lists maine.gov/revenue/tax-return-forms for more information.
Common mistakes
- Do not enter dollar signs, commas, or decimals.
- Do not leave out the attached schedule required for line 1, income taxes imposed by Maine or any other state.
- Remember to enclose Schedule 1A with your Form 1120ME.
Questions people ask
What does Schedule 1A report?
It reports additions to federal taxable income for Form 1120ME.
Where do I enter the total additions?
Add lines 1 through 10 and enter the total on Schedule 1A, line 11, and Form 1120ME, line 3.
Which bond interest does line 5 cover?
Line 5 is labeled for interest from state and municipal bonds other than Maine. It directs you to the instructions for details.
Where can I find more guidance?
The form directs you to the Form 1120ME instructions and lists maine.gov/revenue/tax-return-forms for more information.