Bureau Information

• About Us
• Compliance
• Fuel Tax
• Income/Estate Tax
• Property Tax
• Sales/Use & Service Provider Tax
• Other Taxes
• Tax Relief
• FAQs
  • Sales Tax
  • Income Tax
  • 1040 FastFile
  • Partnerships & S Corporations
  • Pass-through Entity Withholding
  • Estate Tax
  • Tax and Rent Refund
  • Income Tax Withholding/ Unemployment Contributions
  • Business Equipment Tax Reimbursement
  • Form 1099 from Maine Revenue Services
  • Quality Child Care Investment Tax Credit
  • Insurance Taxes
  • Real Estate Withholding
  • Corporate Income Tax
  • Pine Tree Development Zone
• Useful Links

4. Does the numerator of the apportionment factor include property purchased during the year and immediately expensed (i.e. not depreciated)?

Yes, if the property is expensed under IRC section 179. Qualified property includes only real and tangible personal property used in a qualified activity that is capitalized and depreciated or expensed pursuant to IRC section 179 for federal income tax purposes.

Rev. 11/7/11

Maine.gov | DAFS Home| MRS Home| Privacy Policy