Apportionment Information > Maine tab (1120)

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Use the state tabs at the bottom of the Apportionment Information window to enter state-specific apportionment information. State tabs appear only if you have added states to the return and if additional apportionment information is required.

To enter state-specific apportionment information, click the appropriate state tab at the bottom of the Apportionment Information window.

Fields & buttons

General information group box

UltraTax CS uses the information you enter in this group box to complete form fields and answer questions that are not addressed in the Apportionment spreadsheet.

Tangible personal property included in Maine total property (1120ME)

Enter the amount of tangible personal property which is included in Maine total property. UltraTax CS uses this data to complete the related question on Form 1120-ME, Page 4.

Foreign income reduction from total sales (1120ME)

Enter the total of any foreign apportionable income which was included on Form 1120ME in any of the following lines:

  • Line 2e – Dividends from certain affiliated corporations
  • Line 2k – 50% of apportionable subpart F income
  • Line 2l – 80% of apportionable deferred foreign income
  • Line 2m – 50% of global intangible low-taxed income
The amount entered here will be reduced from total everywhere sales as reflected on Form 1120ME, Schedule A, line 1 (B) in accordance with Maine Revenue Statute §5200-A.

Combined sales adjustments

Enter the sales adjustments related to the combined return for both Maine and everywhere in these fields. UltraTax CS uses these amounts to complete Form CR, line 12 in the combined return.

Alternate apportionment group box

Alternate Apportionment utilized as provided by §5211(17) (1120ME)

Mark this checkbox to indicate corporation is utilizing an alternate apportionment method as provided for under §5211(17). Marking this checkbox marks the associated checkbox on Form 1120ME, Schedule A.

Apportionment Form Combination Tables guide

Click the following link to view the Apportionment Form Combination Tables Guide. These tables describe how fields from the Apportionment Information spreadsheet and the apportionment tab, if applicable, are combined onto the apportionment form.

Apportionment Form Combination Tables Guide (PDF)

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