Schedule PAR-1: Adjustments Attributable to Partners Filing a Modification Amended Return or Alternative Procedure Report (2024)
Maine · Maine Revenue Services · Used for tax years 2024
Maine Schedule PAR-1 reports adjustments attributable to partners filing a modification amended return or alternative procedure report. It lists partner identifying information, indirect partner status, distributive share percentages, and net adjustments, and is filed with Form P
Who files this form
Schedule PAR-1 reports adjustments attributable to partners filing a modification amended return or alternative procedure report. The form directs you to file it with Form PAR, Federal Adjustments: Partnership-Level Audit and Administrative Adjustment Report.
What you'll need
Have the information requested on Schedule PAR-1 ready:
- Name and EIN for the top of the schedule.
- Beginning and ending dates of the period covered, identified as the reviewed year.
- Each partner’s name and SSN or EIN.
- Whether each partner is an indirect partner.
- Each partner’s distributive share percentage and net adjustments.
The schedule must be filed with Form PAR.
How to file
File Schedule PAR-1 with Form PAR, Federal Adjustments: Partnership-Level Audit and Administrative Adjustment Report. The supplied form text does not give a mailing address or electronic filing directions.
Questions people ask
What period should I enter?
Enter the beginning and ending dates for the period covered, which the form labels the “reviewed year.” The date fields use month, day, and year.
How should I enter an individual partner’s name?
Enter the partner’s last name, first name, and middle initial.
Can I enter an EIN instead of an SSN for a partner?
The partner identification field accepts an SSN or EIN. Check the “Check if EIN” box when entering an EIN.
How do I identify an indirect partner?
Use the “Check if Indirect Partner” box for that partner.
What adjustment information does the schedule request?
For each partner, the schedule requests a distributive share percentage and net adjustments.