Maine Amended income Tax Return

Amended income Tax Return
12_1040X_downloadable.indd
1040X-ME AMENDED

99

Maine Individual Income Tax Return

For tax period

*1201800*

to

Your first name

Initial

Was your original
Maine return a:

Your social security number

Your last name

Spouse’s social security number

Short Form

Long Form
Check if:

Spouse’s first name

Initial

Spouse’s last name

Home phone number

You were 65
or over

Work phone number

Blind

Home address (number, street and apt. no.)

Spouse was 65
or over

City/town

State

Check if this is an amended composite return
(Partnerships, LLCs and S corporations only)

Zip code

Blind

Check if you were engaged in commercial farming or fishing
during the tax period shown above.

Filing status claimed. Note: You cannot change from joint to separate returns after the due date has passed.
On original return ........

Single

Married
filing joint

Married
filing separate

Head of
household

Qualifying
widow(er)

On this return .............

Single

Married
filing joint

Married
filing separate

Head of
household

Qualifying
widow(er)

Residency status claimed.
On original return .......

Resident

“Safe Harbor”
Resident

Nonresident

Part-year
resident

Nonresident
Alien

On this return .............Resident

“Safe Harbor”
Resident

Nonresident

Part-year
resident

Nonresident
Alien

Exemptions.
Number on original return

On this return a.

Yourself b.

c. Number of your dependents

Spouse

Number of boxes checked on a and b
d. Total number of exemptions

FORM 1040X-ME, PAGE 2

99
*1201801*

Income and Deductions
1.

A. As Last Filed
or Adjusted

B. Net Change
(Explain on page 3)

C. Correct Amount

Federal Adjusted Gross Income .............. 1.

.00
2.

Income Modifications (See instructions) 2.

3.

Maine Adjusted Gross Income (Line 1 plus
or minus line 2) ........................................ 3.

4.

Deduction

Standard

.00
.00

Itemized 4.

.00

5.

Personal Exemption Amount ................... 5.

.00

6.

Taxable Income (Line 3 minus lines 4
and 5) ...................................................... 6.

.00

7. Tax (From tax tables) ................................ 7.

.00

8. Tax Additions (Attach Maine Schedule A) . 8.

.00

9.

Low-Income Credit ................................... 9.

.00

10. Use Tax ................................................... 10.

.00

10a. Sales Tax on Casual Rentals of Living Quarters. 10a.
11. Voluntary/Charitable Contributions and Park Passes.11.

CONTRIBUTION and
PARK PASS AMOUNTS
CANNOT BE CHANGED

12. Tax Credits (Attach Maine Schedule A) ...............12.
13. Nonresident Credit (Attach Maine
Schedule NR or NRH) ........................................ 13.
14. Net Tax and Contributions (Line 7 plus lines
8, 10, 10a and 11, minus lines 9, 12 and 13).14.

.00
.00
.00
.00
.00

15. Maine Income Tax Withheld .................... 15.
16. Estimated Tax Payments and Deposits
with Extension(s) ................................... 16.
17. Refundable Credit for Rehabilitation
of Historic Properties after 2007 .............. 17.

.00

18. Refundable Child Care Credit ................. 18.

.00

19. Paid with original return plus additional payments after original was filed .................. 19.

.00

20. Total Payments (Add lines 15 through 19 in column C) .............................................. 20.
Refund or Amount You Owe
21. Overpayment, if any, on original return or as previously adjusted by Maine ............... 21.

.00

22. Subtract line 21 from line 20 (See instructions)........................................................... 22.

.00

23. AMOUNT YOU OWE. If line 14, column C is more than line 22, enter the difference . 23.

.00

24. REFUND to be received. If line 14, column C is less than line 22, enter the difference ....24a.

.00

.00
.00

.00

FORM 1040X-ME, PAGE 3

99

IF YOU WOULD LIKE YOUR REFUND SENT DIRECTLY TO YOUR BANK ACCOUNT ($10,000 or less) OR TO A NEXTGEN COLLEGE
INVESTING PLAN® ACCOUNT, fill in the lines below.

Check here if this refund
will go to an account
outside the United
States ....................

24b Routing Number*

*1201802*
24c Type of Account:

Checking
Savings

24d Account Number*
NextGen ®

*For NextGen Accounts, enter 043000261 on line 24b and the account owner’s 9-digit social security number on line 24d.

EXPLANATION OF CHANGES: Explain the changes made to income, deductions and credits. Enter the line number from pages 1 and 2 for each
item you are changing and give the reason for each change. Attach supporting documents for each item changed. Be sure to include your name and
social security number on the attachments.
(Month)

IMPORTANT NOTE

Sign
Here
Keep a
copy of
this
return for
your
records.

Paid
Preparer’s
Use
Only

(Day)

(Month)

(Year)

If taxpayer is deceased,
enter date of death.

(Day)

(Year)

If spouse is deceased,
enter date of death.

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my
knowledge and belief, they are true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which
preparer has any knowledge.
YOUR SIGNATURE:

X

________________________________
DATE SIGNED

YOUR OCCUPATION

DATE SIGNED

SPOUSE’S OCCUPATION

SPOUSE’S SIGNATURE (IF JOINT RETURN, BOTH MUST SIGN):

X

________________________________

PREPARER’S PHONE NUMBER
PREPARER’S SIGNATURE:

X

________________________________
DATE SIGNED

PREPARER’S SSN or PTIN

FIRM’S NAME (OR YOURS IF SELF-EMPLOYED):
PP

revised 09/12

IS

DO NOT SEND PHOTOCOPIES OF RETURNS

GENERAL INSTRUCTIONS
Purpose of Form. You must file an amended Maine income tax
return if (1) you have filed an amended federal income tax return
that affects your Maine income tax liability; (2) the Internal Revenue
Service has made a change or correction to your federal income
tax return that affects your Maine income tax liability; or (3) an error
has been made in the filing of your original Maine income tax return.
Use Form 1040X-ME to correct Maine income tax returns for
any tax year. File a separate Form 1040X-ME for each year you
are amending.

generally be filed within 7 years after the due date of the return for the tax
year in which the debt or security became worthless.
Information on Income, Deductions, and other items. If you have
questions, such as what income is taxable or what expenses are
deductible, the instructions for the original return you are amending
may help you. Be sure to use the Tax Table or Tax Rate Schedules
for the year amended to calculate the corrected tax. The related
schedules and forms may also help you. To receive prior year forms,
schedules and instructions, call (207) 624-7894. Forms, schedules
and instructions are also available at www.maine.gov/revenue/forms.

When to File. Amended Maine income tax returns must be filed within
180 days of the final determination of the change or correction or the
filing of the federal amended return.
File Form 1040X-ME only after you have filed your original return.
Generally, to receive a refund of taxes paid, Form 1040X-ME must
be filed within 3 years after the date the original return was filed, or
within 3 years after the date the tax was paid, whichever is later. A
return filed early is considered filed on the date it was due.
A Form 1040X-ME based on a bad debt or worthless security must

Death of Taxpayer. If you are filing Form 1040X-ME for a deceased
taxpayer, write in the date of death in the spaces above the signature
area of the return.
If you are filing Form 1040X-ME as a surviving spouse filing a
joint return with the deceased, write “Filing as surviving spouse” in
the area where you sign the return. If someone else is the personal
representative, he or she must also sign.

3

SPECIFIC INSTRUCTIONS
or as you last amended it.

Claiming a Refund for a Deceased Taxpayer. If you are a surviving
spouse filing a joint return with the deceased, file only Form 1040XME to claim the refund. If you are a court-appointed personal
representative or any other person claiming a deceased taxpayer’s
refund, file Form 1040X-ME and attach Form 1310ME, Statement
of Person Claiming a Refund Due a Deceased Taxpayer, and any
other information required by its instructions.

In Column B, enter the net increase or net decrease for each
line you are changing. Show all decreases in parentheses. Explain
each change on page 3 of the form and attach any related schedule
or form. For example, if you are amending your return to itemize
deductions, attach Schedule A (federal Form 1040) and Maine
Schedule 2. When filing Maine Form 1040X-ME, be sure to
Above your name, enter the calendar-year or fiscal-year of attach a copy of your federal amended return (Form 1040X) or
the Internal Revenue agent’s report. If you need more space, show
the return you are amending.
the required information on an attached statement.
Name, Address and Social Security Number. If amending a joint
In Column C, add the increase in Column B to the amount in
return, list your names and social security numbers in the same order
Column
A, or subtract the Column B decrease from Column A. For any
as shown on the original return. If your post office does not
deliver mail to your home and you have a P.O. Box, enter the item you do not change, enter the amount from Column A in Column C.

box number instead of your home address. If your address is
outside the United States or its possessions or territories, enter
the information on the line for “City/town, state, and ZIP code”
in the following order: city, province or state, postal code, and
the name of the country. Do not abbreviate the country name.

Line 2. For purposes of the income modifications on line 2, follow
the instructions for Form 1040ME, Schedule 1 for the tax year
being amended. Note that Net Operating Loss (NOL) carryover
deductions are not allowed for tax years beginning in 2009, 2010
and 2011. For additional information on the tax treatment of
Age and Blindness. Check the appropriate boxes for you and your NOL income modifications, visit www.maine.gov/revenue/forms/
spouse if you or your spouse were 65 or over and/or blind for federal homepage.html (select Income Tax Guidance Documents).
income tax purposes for the tax year being amended.
Line 4. Modify itemized deductions claimed on line 4, Column C
according to the modifications required by Maine Form 1040ME, Schedule
2. Attach the completed Schedule 2 to your Maine amended return.

Commercial Farming or Fishing. Check the box if at least twothirds of your gross income during the tax year being amended was
from commercial farming or fishing. Include your spouse’s income
in your calculation if you are filing a joint return.

Line 7. To determine the tax for line 7, Column C, utilize the tax tables
from the instruction booklet you used to file the original return.

Filing Status. If you and your spouse are changing from separate
returns to a joint return, enter in column A the amounts from your
return as originally filed or as previously adjusted. Next, combine the
amounts from your spouse’s return as originally filed or as previously
adjusted with any other changes you or your spouse are making to
determine the amounts to enter in column B. If your spouse did not file
an original return, include your spouse’s income, deductions, credits,
etc., in determining the amounts to enter in Column B. Both of you must
sign Form 1040X-ME. If there is any tax due, it must be paid in full.

Line 11. The correct amount of your voluntary/charitable contributions
and park passes listed on line 11 must agree with the total amount
shown on your original return.
Line 17. Include on line 17 your refundable credit for rehabilitation of
historic properties after 2007. If this has changed from your original
return, enclose the Rehabilitation of Historic Properties Tax Credit
Worksheet showing the computation for this credit.
Line 18. Include in line 18 your refundable child care credit. If this line
has changed from your original return, enclose the Child Care Credit
Worksheet showing the computation for this credit.

Columns A-C:
In Column A, enter amounts from your return as originally filed

Example. Anna Arbor had originally reported $15,000 as her total income on her 2012 return. She received an additional Form W-2
for $1,000 after she filed her tax return. Ms. Arbor would complete line 1 of Form 1040X-ME as follows:
Income and Deductions
A. As Last Filed
B. Net Change
(Note: Be sure to complete the reverse side)
or Adjusted
(Explain on page 2)
C. Correct Amount

1. Federal Adjusted gross income ........ 1.

$15,000

$1,000

,

1 6

, 0 0 0 . 0 0

Ms. Arbor would also report any additional income tax withheld on line 15 in Column B.
Line 21. The overpayment on line 21 must include any carryforward will calculate the interest and send you a bill.
amount as well as the refund amount shown on the original return. Payment Plan. Check the box below your signature(s) if you are
Line 22. If line 22 is a negative amount, treat it as a positive amount requesting a payment plan. Your first payment should be submitted
and add it to the amount on line 14. Enter the result on line 23. This with your return and you should continue to make payments until
is the amount you owe. If the amount you owe is less than $1.00, do Maine Revenue Services contacts you. For more information, call
not pay it. Remit your payment using Maine EZ Pay at www.maine. (207) 621-4300 or email [email protected].
Injured Spouse. Check the box below your signature(s) if you are
an innocent/injured spouse (see federal Form 8379 or Form 8857
and related instructions). For more information, call (207) 624-9595
or email [email protected].

gov/revenue or enclose (do not staple or tape) a check or money
order payable to Treasurer, State of Maine with Form 1040X-ME.
Include your complete name, address and telephone number on
your check or money order. If you owe additional tax on line 23, we

If enclosing a check, make check payable to: Treasurer, State of Maine and MAIL WITH RETURN TO: MAINE REVENUE SERVICES, PO BOX 1067, AUGUSTA, ME 04332-1067
If NOT enclosing a check, MAIL RETURN TO: MAINE REVENUE SERVICES, PO BOX 1066, AUGUSTA, ME 04332-1066

4

revised 09/12