ITEMIZED DEDUCTIONS for Form 1040ME, line 17 Enclose with Form 1040ME For more information, visit www.maine.gov/revenue/forms. 99 Name(s) as shown on Form 1040ME Your Social Security Number 1 Total itemized deductions from federal Form 1040, Schedule A, line 17 ...................................... 1 2 a Taxes you paid included in line 1 above from federal Form 1040, Schedule A, line 5e .........2a

b Deductible costs, included in line 1 above, incurred in the production of

Maine exempt income .......................................................................................................... 2b

c Amount included in line 1 attributable to income from an ownership interest in a

pass-through entity fi nancial institution ................................................................................ 2c

d Medical and dental expenses included in line 1 above from federal Form 1040,

Schedule A, line 4 ................................................................................................................. 2d 3 a Deductible costs of producing income exempt from federal income tax, but taxable by

Maine .................................................................................................................................... 3a

b State and local real estate taxes you paid from federal Form 1040, Schedule A, line 5b .... 3b

c Personal property taxes you paid from federal Form 1040, Schedule A, line 5c .................. 3c 4 Line 1 minus lines 2a, b, c, and d plus lines 3a, b and c. ................................................................ 4 5 Maximum allowable itemized deduction ....................................................................................... 5 6 Enter the smaller of line 4 or line 5 ............................................................................................... 6 7 Add line 2d and line 6. Enter the result here and on Form 1040ME, line 17* .............................. 7 *NOTE: If the amount on line 7 above is less than your allowable standard deduction, use the standard deduction. If Married Filing Separately, however, both spouses must either itemize or use the standard deduction.

CAUTION: Your deduction, on line 7 above may be limited. You must complete the Worksheet for Standard / Itemized Deductions (for Form 1040ME, line 17) to calculate your reduced deduction amount if the amount on Form 1040ME, line 16 is more than $80,000 if single or married fi ling separately; $120,000 if head of household; or $160,000 if married fi ling jointly or qualifying widow(er).

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.00 *1802204* 2018 SCHEDULE 2 FORM 1040ME Attachment Sequence No. 6 2 9,0 5 0

Line 1. Total Itemized Deductions from federal Form 1040. Enter your total itemized deductions as shown on federal Schedule A, line 17.

Line 2a. Enter the amount of taxes you paid included in Line 1, from federal Schedule A, line 5e. Line 2b. Deductible costs, included in Line 1, incurred in the production of Maine exempt income. Enter any interest or other expense items attributable to income not taxable under Maine law. Line 3a. Deductible costs of producing income exempt from federal income tax but taxable by Maine. Enter any interest or other expense items attributable to income taxable under Maine law, but exempt from federal income tax. Enter only amounts not included on line 1. Line 3b. State and local real estate taxes you paid from federal Schedule A, line 5b. Line 3c. State and local personal property taxes you paid from federal Schedule A, line 5c. Line 7. If the amount on line 7 is less than your allowable standard deduction, use the standard deduction. If Married Filing Separately, however, both spouses must either itemize or use the standard deduction. CAUTION: The amount on line 7 may be limited. You must complete the Maine Worksheet for Standard / Itemized Deductions (for Form 1040ME, line 17) to calculate your reduced deduction amount if the amount on Form 1040ME, line 16 is more than $80,000 if single or married fi ling separately; $120,000 if head of household; or $160,000 if married fi ling jointly or qualifying widow(er). Schedule 2 - Itemized Deductions Instructions