• The amount of loss, deductions and other expenses of a financial institution subject to Maine franchise tax that are included in your federal adjusted gross income due to an ownership share in the financial institution that is a partnership, S corporation, or entity disregarded as separate from its owner
• Amounts claimed as a business expense for federal tax purposes that are included in the investment credit for the high-technology investment tax credit
• Amounts received from the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship & Financial Assistance Program
• Qualified tuition and other education expenses deducted on federal Form 1040, line 34, or Form 1040A, line 19
• Student loan interest deduction (amounts based on payments made after 60 months from the start of the repayment period) on federal Form 1040, line 33, or Form 1040A, line 18

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