BUREAU INFORMATION

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• 01. What is Maine’s Corporate Income Tax Rate?
• 02. When Does Maine Have Jurisdiction to Impose a Tax on a Corporation?
• 03. Who Must File Form 1120ME?
• 04. When is My Maine Corporate Income Tax Return (Form 1120ME) Due?
• 05. How Do I Request an Extension of Time to File Form 1120ME?
• 06. What is the Due Date for Filing a Short Period Return?
• 07. When Must an Amended Form 1120ME Return be Filed?
• 08. Which Entities are Required or Permitted to File a Franchise Tax Return?
• 09. Is Maine a Water’s Edge State?
• 10. Does Maine Distinguish Between Business and Non-Business Income?
• 11. Does Maine Follow the Joyce Rule or the Finnigan Rule?
• 12. Does Maine Conform to the Federal Election Under IRC § 338(h)(10) to treat the sale of stock as a sale of assets?
• 13. When is a Maine Combined Report Required?
• 14. If Two or More Affiliated Corporations File Separate Maine Income Tax Returns, May Each Corporation Use the Lower Corporate Tax Rates to Calculate its Tax Liability?
• 15. Are the Ohio Franchise and CAT deductible for Maine corporate income tax purposes?
• 16. Are the Michigan Single Business Tax and Michigan Business Tax deductible for Maine corporate income tax purposes?
• 17. Are the Texas Franchise Tax and Texas Margin Tax deductible for Maine corporate income tax purposes?