Schedule 1A Income Addition Modifications - ADDITIONS to federal taxable income

Sep 19, 2026

Schedule 1A Income Addition Modifications provides a structured list of required adjustments that increase federal taxable income. It instructs filers to follow Form 1120ME guidance and to report specific add-back items, including income taxes, FDII deduction add-back, GILTI deduction add-back, bond interest exclusions, net operating loss adjustments, and depreciation-related add-backs. The schedule totals all additions from lines 1–11 and references the corresponding Form 1120ME line for entry. The revision date is December 2024.

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ADDITIONS to federal taxable income

List of add-back lines (1-11)

Total additions (lines 1 through 11)

Revision date

Clear Print Schedule 1A Income Addition Modifications Form 1120ME See Form 1120ME instructions, page 10. 2024 For more inforEmnatciolons, eviwitsithmyaoiunre .Forgove1v1e2nMe/Eta.x-return-forms. *2400104* 99 Name as shown on Form 1120ME Federal EIN DO NOT ENTER $ signs, commas, or decimals. ADDITIONS to federal taxable income. 1. Income taxes (imposed by Maine or any other state, attach schedule) ............................................. 1. 2. Participation exemption deduction add-back (see instructions) ......................................................... 2. 3. Foreign-derived intangible income (FDII) deduction add-back (see instructions) ................................. 3. 4. Global Intangible Low-Taxed Income (GILTI) deduction add-back (see instructions) .......................... 4. 5. Interest from state and municipal bonds (other than Maine) .............................................................. 5. 6. Net operating loss adjustment (see instructions) ............................................................................... 6. 7. Maine capital investment credit bonus depreciation add-back (see instructions) .............................. 7. 8. Bonus depreciation add-back (see instructions) ................................................................................ 8. 9. Losses, expenses, or deductions from ownership interest in financial institutions (see instructions) ............................................................................................ 9. 10. Wellness programs credit add-back (see instructions) .................................................................... 10. 11. Other (see instructions) .................................................................................................................... 11. 12. Total additions (add lines 1 through 11—enter here and on Form 1120ME, line 3) ....................... 12. .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 Revised: December 2024

FAQs

What is Schedule 1A used for?

It is used to report additions to federal taxable income based on specified add-back items.

Which items are included as additions on Schedule 1A?

Income taxes, FDII and GILTI deduction add-backs, certain bond interest amounts, net operating loss adjustments, and several depreciation and credit-related add-backs are listed.

How is the total for Schedule 1A calculated?

Total additions are the sum of lines 1 through 11, and the total is entered for the referenced Form 1120ME line.

Sep 19, 2026

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