18-125-806 Me. Code R. § 09
Current through 2025-03, January 15, 2025
Maine tax additions and Maine tax credits available if a joint return were filed are multiplied by the electing individual's ratio of Maine adjusted gross income to the Maine adjusted gross income of the joint return. If separate accounting has been maintained so that tax additions and tax credits can be separately determined and substantiated, the individual filing may report as if a separate federal return had been filed.
18-125 C.M.R. ch. 806, § 09