Schedule ETM: Enrolled Tribal Members in Maine - for Calculating Form 1040ME, Schedule 1A, line 10 and Schedule 1S, line 25 (2024)
Maine · Maine Revenue Services · Used for tax years 2024
Maine Schedule ETM calculates the income addition or subtraction for enrolled tribal members reported on Form 1040ME, Schedule 1A, line 10 or Schedule 1S, line 25. It separates income and adjustments connected with sources on tribal land from other income and adjustments.
Who files this form
Schedule ETM calculates the tribal-member income adjustments for Form 1040ME, Schedule 1A, line 10 and Schedule 1S, line 25.
The rules apply to tribal members residing on tribal land and to the estate of a person who was a tribal member residing on tribal land at death. They must add back losses and may claim a subtraction for net income derived from or connected with sources on tribal land.
A tribal member must be enrolled with, and appear on the membership roll of, one of these tribes:
- Houlton Band of Maliseet Indians
- Passamaquoddy Tribe
- Penobscot Nation
What you'll need
- Your completed Maine income tax return, Form 1040ME.
- A complete copy of your federal tax return, including all schedules and worksheets. Schedule ETM uses income and adjustments from federal Form 1040 or Form 1040-SR.
- Maine Schedule 1A and Schedule 1S for your Maine income modifications.
- Your name and Social Security number as shown on Form 1040ME, plus your spouse’s information if married filing jointly.
- Your tribal enrollment and tribal-land residency information, including your spouse’s information where applicable.
How to file
Enclose Schedule ETM with your completed Form 1040ME. Also attach a complete copy of your federal return, including all schedules and worksheets.
To complete the calculation:
- Complete column A, lines 1 through 4, using federal income, federal adjustments, and Maine income modifications.
- Complete column B, lines 1 through 4, for non-tribal-member income and tribal-member income connected with sources off tribal land, along with the related adjustments.
- Complete column C, lines 1 through 5, for tribal-member income connected with sources on tribal land, along with the related adjustments.
- If column C, line 5 is less than zero, enter it on Schedule 1A, line 10. If it is greater than zero, enter it on Schedule 1S, line 25.
The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Leaving out attachments: Include Schedule ETM and a complete federal return with all schedules and worksheets.
- Completing columns out of order: Complete column A first, then B, then C. For each line, columns B and C should add up to column A.
- Using the wrong number format: Do not enter dollar signs, commas, or decimals. Round amounts under 50 cents down and amounts of 50 cents or more up to the next dollar.
- Including taxable refunds: Exclude taxable refunds from the federal income entered on lines 1a through 1i. Do not include taxable state and local income tax refunds in the Maine modifications on line 4.
Questions people ask
What counts as tribal land?
Tribal land means land within the Houlton Band Trust Land, the Passamaquoddy Indian territory, or the Penobscot Indian territory.
Who counts as a tribal member residing on tribal land?
Generally, this means a Maine resident tribal member who is domiciled on tribal land. It also includes someone not domiciled there who maintained a permanent place of abode on tribal land and was present there for more than 183 days during the tax year. Exceptions apply. The form refers readers to 36 M.R.S. § 5102(5-A) and Rule 825 § .02.
Do interest, dividends, and pensions automatically go in column C?
No. Income from intangible sources goes in column B if it is not attributable to a business, trade, profession, or occupation carried on within tribal lands. Tribal-member income from those sources goes in column C if it is attributable to such activity within tribal lands.
Where can I find more guidance on assigning income to tribal land?
The form directs readers to Maine Revenue Services Rule 825 at maine.gov/revenue, under “Laws and Rules.” Sections .03, .04, and .05 provide guidance for determining the amounts to enter in columns B and C.