Schedule PAR-1: Adjustments Attributable to Partners Filing a Modification Amended Return or Alternative Procedure Report (2025)
Maine · Maine Revenue Services · Used for tax years 2025
Maine Schedule PAR-1 reports adjustments attributable to partners filing a modification amended return or alternative procedure report. It lists each partner’s identifying information, indirect partner status, distributive share percentage, and net adjustments, and is filed with
Who files this form
Schedule PAR-1 is for reporting adjustments attributable to partners filing a modification amended return or alternative procedure report. The form directs filers to include it with Form PAR, Final Federal Adjustments: Partnership-Level Audit and Administrative Adjustment Request.
What you'll need
Have the following information ready to complete the schedule:
- Name and EIN for the schedule heading.
- Start and end dates of the period covered, identified as the reviewed year.
- Each partner’s name and SSN or EIN. For individuals, the form asks for last name, first name, and middle initial.
- Whether each partner’s identification number is an EIN and whether the 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, Final Federal Adjustments: Partnership-Level Audit and Administrative Adjustment Request.
The supplied form text does not provide a mailing address or e-filing directions.
Questions people ask
Which form goes with Schedule PAR-1?
File it with Form PAR, Final Federal Adjustments: Partnership-Level Audit and Administrative Adjustment Request.
What period should I enter?
The schedule asks for the start and end dates of the period covered, labeled the reviewed year, in month, day, and year format.
How do I identify an indirect partner?
Use the checkbox in column 4, labeled “Check if Indirect Partner.”
What if a partner uses an EIN?
Enter the number in column 2, “SSN/EIN,” and check column 3, “Check if EIN.”