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06. What is the Due Date for Filing a Short Period Return?

A short period return is due on the same date your federal return is due, without regard to any extension. See 36 M.R.S.A. § 5227.

A Corporation that is Part of a Federal Consolidated Group, but Files a Separate Maine Return, was Recently Sold and Will Become a Member of a New Consolidated Group. Both Consolidated Groups Will File Full-Year Federal Returns. Should the Company File Two Short-Year Separate Returns for Maine Purposes?

Under Maine law, you must use the same tax year used for federal income tax purposes. The acquired corporation does not have a short year for federal income tax purposes; therefore, it cannot file a short-year return for Maine purposes. If the acquired corporation is part of a unitary group, it must be included in the Maine combined return filed for the unitary group.

If the acquired corporation is filing its Maine return on a separate stand-alone basis, it must file two returns that, together, cover the full tax year: one return for the period prior to the acquisition, and one for the period subsequent to the acquisition. Attach a cover letter with each return explaining the circumstances and identifying which portion of the year that is being reported on each return. The due date for both returns is the due date of the federal consolidated return that includes the acquired corporation.

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