BUREAU INFORMATION

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• 01. My partnership/S corporation is licensed to do business in Maine, but I have no business activity in Maine and no Maine resident partners/shareholders. Am I required to file Maine Form 1065ME/1120S-ME?

• 02. I filed a consolidated federal return for my Qualified Subchapter S Subsidiary ("QSSS"). Which Maine forms should I file?

• 03. How do I get an extension of time to file Maine Form 1065ME/1120S-ME?

• 04. My S corporation/partnership no longer operates in Maine and has no Maine resident partners or shareholders. How do I cancel my account?

• 05. How does Maine classify a Limited Liability Company ("LLC") for income tax purposes?

• 06. How do I make estimated tax payments for income from a partnership/S corporation?

• 07. How do I account for the Maine bonus depreciation and section 179 expense modifications on Form 1065ME/1120S-ME?

• 08. Does Maine Revenue Services accept facsimile signatures on tax returns completed by either a taxpayer or by a paid preparer?

• 09. What happens if a partnership or S corporation does not file an information return?