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3. Who must file Form 1120ME?

A corporation that has nexus with Maine is required to file Form 1120ME if it has Maine income and is subject to federal corporate income tax. Tax exempt corporations with unrelated business income and subchapter S corporations with certain taxable gains must file Form 1120ME to report taxable income. Certain financial institutions are not subject to corporate income tax, but must file Form 1120B to report franchise tax.

12/3/12

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