Schedule ETM: Enrolled Tribal Members in Maine - for Calculating Form 1040ME, Schedule 1A, line 9 and Schedule 1S, line 25 (2025)
Maine · Maine Revenue Services · Used for tax years 2025
Maine Schedule ETM calculates the tribal member income adjustments for Form 1040ME, Schedule 1A, line 9 and Schedule 1S, line 25. It separates income and adjustments connected with sources on tribal land from non-tribal member income and income connected with sources off tribal l
Who files this form
Schedule ETM calculates the tribal income adjustments for Form 1040ME, Schedule 1A, line 9, and Schedule 1S, line 25.
The rules apply to tribal members residing on tribal land and to the estate of someone who was a tribal member residing on tribal land at death. They must add back qualifying losses and may claim a subtraction for qualifying 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
Generally, a tribal member residing on tribal land is a Maine resident who is domiciled on tribal land, or who maintains a permanent home there and is present there for more than 183 days during the tax year. Certain exceptions apply.
What you'll need
Use these returns and schedules to complete Schedule ETM:
- Your federal Form 1040 or Form 1040-SR, for income and federal income adjustments.
- Form 1040ME, Schedule 1A, lines 1 through 8, for Maine addition modifications.
- Form 1040ME, Schedule 1S, lines 1 through 24 and line 26, for Maine subtraction modifications.
Enclose Schedule ETM with your completed Form 1040ME. Also attach a complete copy of your federal return, including all schedules and worksheets.
The form also asks for your name, Social Security number, tribe, and whether you were a tribal member residing on tribal land during the tax year. It includes corresponding fields for your spouse.
How to file
Enclose Schedule ETM with your completed Maine return, Form 1040ME, and attach a complete copy of your federal return, including all schedules and worksheets. The supplied text does not give a mailing address or e-file directions.
To complete the schedule:
- Complete column A, lines 1 through 4, using your federal income, federal adjustments, and Maine modifications.
- Complete column B, lines 1 through 4, for non-tribal member income and tribal member income from sources off tribal land, along with the related adjustments.
- Complete column C, lines 1 through 5, for tribal member income from sources on tribal land and the related adjustments.
- On line 5, add line 3 and line 4a, then subtract line 4b.
If column C, line 5 is less than zero, enter it on Schedule 1A, line 9. If it is greater than zero, enter it on Schedule 1S, line 25.
Common mistakes
- Leaving out attachments: Enclose Schedule ETM with Form 1040ME and include your complete federal return, with all schedules and worksheets.
- Using dollar signs, commas, or decimals: Do not enter them. Round amounts below 50 cents down to the next lower dollar and amounts of 50 cents or more up to the next higher dollar.
- Not checking the columns: For each line, columns B and C together should equal column A.
- 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.
- Putting all interest or pension income in column C: Intangible income belongs in column C only when it is tribal member income attributable to a business, trade, profession, or occupation carried on within tribal lands. Intangible income not attributable to such activity belongs in column B.
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.
Where does a non-tribal member's income go?
Enter it in column B, along with tribal member income derived from or connected with sources off tribal land.
How are interest, dividends, and pensions assigned?
These are examples of intangible income. Enter tribal member intangible income in column C if it is attributable to a business, trade, profession, or occupation carried on within tribal lands. Enter intangible income not attributable to such activity in column B.
Where can I find more guidance on income from tribal land?
The form directs you to Maine Revenue Services Rule 825 at maine.gov/revenue. Select “Laws and Rules.” Sections .03, .04, and .05 provide guidance for determining the income amounts entered in columns B and C.