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03. I filed a consolidated federal return for my QSSS. Which Maine return should I file?

Maine, like the IRS, requires the parent S corporation to file a consolidated informational return, Form 1065/1120S-ME, including income from all Qualified Subchapter S corporation Subsidiaries. All shareholders must then report distributive shares of income on Maine individual income tax Form 1040ME, either individually or combined in a nonresident shareholders' composite filing.

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