Maine Income Taxes and ME State Tax Forms

Maine
"The Pine Tree State"

Start Federal and Maine State Tax Returns

Start Maine State Tax Return Only

Where is my Maine State Tax Refund?

Where is my Federal Tax Refund?

How to file a Maine Tax Extension

How to file a Maine Tax Amendment

Prepare and efile Your Maine Tax Return

The efile.com tax software makes it easy for you to efile your state tax return and use the correct state tax forms. Prepare and efile your Maine state tax return (resident, nonresident, or part-year resident) and Federal tax return together or separately at efile.com. View the federal tax return filing requirements.

Maine Income Tax Filing Deadline

The regular deadline to file a Maine state income tax return is April 15.

Tax Deadline Date	Type of Income Tax Return	Filing Deadline / Due Date Description
April 15, 2013	2012 Maine State Tax Return	Due date for Maine State Income Tax Returns - income tax filing deadline
April 15, 2013	2012 Maine State Tax Extension	Due date for Maine extensions
October 15, 2013	2012 Maine State Tax Return	Last day to efile a 2012 Maine State Income Tax Return for tax extension filers and late efilers

View all state tax return filing deadlines.

Find federal income tax return filing deadlines.

Maine State Tax Forms that Can Be efiled

efile.com supports all of the forms that Maine allows to be efiled. You can efile any of the following Maine state tax forms:

Form/Schedule	Description	Can I efile this form?
Form 1040ME	Maine Individual Income Tax Long Form	efile It efile It efile It
Schedule 1	Income Modifications
Schedule 1	Worksheet for Pension Income Deduction-Line 2d
Schedule 1	Worksheet for Premiums for Long-Term Care Insurance-Line 2f
Schedule A	Maine Minimum Tax Worksheet
Schedule CP	Voluntary Contributions and Purchase of Park Passes
Worksheet A	Residency Information Worksheet for Part-Year Residents/ Nonresident/"Safe Harbor" Residents
Worksheet B	Income Allocation Worksheet for Part-Year Residents/ Nonresident/"Safe Harbor" Residents
Worksheet C	Employee Apportionment Worksheet
Schedule A	Worksheet for Child Care Credit
1099ME	Maine Pass-through Withholding

Maine State Tax Forms that Cannot Be efiled

Form	Description
Form W-4ME	Employee's Withholding Allowance Certificate
Form 1040PMT-ME	Individual Income Tax Payment Voucher and Extension Payment Voucher

ME Tax Extension

Extension Form	Maine Extension Instructions	How to File
No form	If you are unable to file your return by April 15, Maine allows an automatic six month extension of time to file. This extension is only effective if the ME state return is filed within six months (by October 15). Requests for additional time to file must be submitted in writing prior to the expiration of the 6-month period. Generally, the total extension period cannot exceed 8 months. Please note that an extension to file your Maine tax return is NOT an extension for paying taxes owed. If you owe tax, you must pay at least 90% of that amount by the original due date for filing your return (April 15 for calendar-year filers) in order to avoid the penalty for late payment of tax. Complete and file Form 1040PMT-ME along with your ME tax payment. The remaining 10% must be paid when the return is filed on or before October 15 in order to avoid the failure-to-pay penalty. However, interest is charged on any tax paid after the original due date of your return. Remit your extension payment with the payment voucher by the original due date for filing your Maine return to: Maine Revenue Services, PO Box 9114, Augusta, ME 04332-9114. If you make a payment prior to filing your return, you must use a Long Form (1040ME) when you file your return.	Work with a TaxPro goPRO Form 1040PMT-ME

Extension Form

Maine Extension Instructions

How to File

No form

If you are unable to file your return by April 15, Maine allows an automatic six month extension of time to file. This extension is only effective if the ME state return is filed within six months (by October 15).

Requests for additional time to file must be submitted in writing prior to the expiration of the 6-month period. Generally, the total extension period cannot exceed 8 months.

Please note that an extension to file your Maine tax return is NOT an extension for paying taxes owed. If you owe tax, you must pay at least 90% of that amount by the original due date for filing your return (April 15 for calendar-year filers) in order to avoid the penalty for late payment of tax. Complete and file Form 1040PMT-ME along with your ME tax payment.

The remaining 10% must be paid when the return is filed on or before October 15 in order to avoid the failure-to-pay penalty. However, interest is charged on any tax paid after the original due date of your return. Remit your extension payment with the payment voucher by the original due date for filing your Maine return to: Maine Revenue Services, PO Box 9114, Augusta, ME 04332-9114. If you make a payment prior to filing your return, you must use a Long Form (1040ME) when you file your return.

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Form 1040PMT-ME

Important Reminder! If you are efiling a Maine tax extension, you may need to efile a federal tax extension as well.

ME Tax Amendment

Amendment Form	Maine Amendment Instructions	How to File
1040X-ME	You must file an amended Maine state tax return if one of the following situations applies: You filed an amended federal return that affects your state income tax liability The IRS made a correction or change to your federal return that affects your ME tax liability OR An error was made when your original Maine tax return was filed or efiled To correct a Maine tax return for any tax year, use Form 1040X-ME. Above your name, enter the calendar-year or fiscal-year of the return you are amending. File a separate 1040X-ME for each tax year you are amending. You must file an amended Maine tax return within 180 days of the final determination of the change or correction of your state return, or the filing of your amended federal return. File Form 1040X-ME after you have filed your original Maine state return. To receive a Maine state tax refund, Form 1040X-ME must be filed within 3 years after the date the original return was filed, or within 3 years after the date the tax was paid, whichever is later. A return filed early is considered filed on the original due date.	Work with a TaxPro goPRO

Amendment Form

Maine Amendment Instructions

How to File

1040X-ME

You must file an amended Maine state tax return if one of the following situations applies:

You filed an amended federal return that affects your state income tax liability
The IRS made a correction or change to your federal return that affects your ME tax liability OR
An error was made when your original Maine tax return was filed or efiled

To correct a Maine tax return for any tax year, use Form 1040X-ME. Above your name, enter the calendar-year or fiscal-year of the return you are amending. File a separate 1040X-ME for each tax year you are amending.

You must file an amended Maine tax return within 180 days of the final determination of the change or correction of your state return, or the filing of your amended federal return. File Form 1040X-ME after you have filed your original Maine state return.

To receive a Maine state tax refund, Form 1040X-ME must be filed within 3 years after the date the original return was filed, or within 3 years after the date the tax
was paid, whichever is later. A return filed early is considered filed on the original due date.

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Important Reminder! If you are filing a Maine tax amendment, you may need to file a federal tax amendment as well.

Past Year Forms: Tax Year 2011 Maine Tax Forms (Print, Fill Out, and Mail)
Form 1040ME	Maine Individual Income Tax Long Form	Work with a TaxPro goPRO
Schedule 1	Income Modifications
Schedule 1	Worksheet for Pension Income Deduction-Line 2d
Schedule 1	Worksheet for Premiums for Long-Term Care Insurance-Line 2f
Schedule 2	Itemized Deductions
Schedule 3	Credit for Income Tax Paid to Other Jurisdiction
Schedule A	Adjustments to Tax/Child Care Credit Worksheet
Schedule A	Maine Minimum Tax Worksheet
Schedule CP	Voluntary Contributions and Purchase of Park Passes
Form 1040ES-ME	Estimated Tax for Individuals
Form 2210ME	Underpayment of Estimated Tax by Individuals, Estates or Trusts
Worksheet A	Residency Information Worksheet for Part-Year Residents/ Nonresident/"Safe Harbor" Residents
Worksheet B	Income Allocation Worksheet for Part-Year Residents/ Nonresident/"Safe Harbor" Residents
Worksheet C	Employee Apportionment Worksheet
1099ME	Maine Pass-through Withholding

Where's My Refund? - Check Your Maine State Tax Refund Status

File electronically or early in the tax season to get your Maine state tax return refund faster.

Check your Maine tax refund return status online.

ME efile Error Codes

If your Maine state return was rejected, you will receive an error reject code. If you prepared and efiled your return on efile.com, we will provide you with an explanation of how to correct the error on your return. You may then resubmit your state return at no additional charge until it is accepted by the state.

View a list of all Maine State efile Income Tax Return Error Reject Codes.

Maine Tax Facts

ME Income Tax:

Individual income is taxed across four tax brackets.

The tax brackets for single taxpayers are:

2% for the first $4,999 of taxable income
4.5% for incomes between $5,000 and $9,949
7% on incomes between $9,950 and $19,949
8.5% on incomes of $19,950 and above

The tax brackets for married taxpayers filing joint returns are:

2% for the first $9,999 of taxable income
4.5% on incomes between $10,000 and $19,949
7% on incomes between $19,950 and $39,899
8.5% on incomes of $39,900 and above

ME Sales Tax:

Maine has a general sales tax rate of 5%. The state also charges a 7% tax on prepared food and lodging and a 10% tax on short-term automobile rentals.

Maine offers specific exemptions for a number of different kinds of organizations and institutions, including schools, hospitals, churches, libraries, and churches.

More information on Maine Sales Tax

ME Personal Property Tax:

All personal property in Maine is taxable unless specifically exempted by statute. The administration of property taxes is handled by the local assessor in towns and cities.Though property taxes are assessed at the local level, municipal assessors are governed by state statutes that are administered by the Property Tax Division of Maine Revenue Services.

Property tax bills are issued by the municipality where the property is located on either an annual, semiannual or quarterly basis. Due dates vary based upon the issue dates of the bills.

Eligible Maine residents who have owned homestead property in the state for at least a year and make the property they occupy their permanent residence on April 1 can receive a $10,000 exemption.

Odd Tax Fact:

Maine has a blueberry tax return.

Commercial sellers of blueberries (a Maine staple) must keep records of their transactions and pay a "blueberry tax" of 1.5 cents per pound ($1.50 per 100 pounds) of the fruit they sold each season. Before November 1 of each year, sellers must pay the "blueberry tax," as well as file a report (BLU, Blueberry Tax Return) containing the following items:

All the sales and purchases of the fruit
Sale dates
Names of those involved
Number of blueberries (in pounds) purchased

ME State Tax Agency:

For more information, you can visit the website of The Maine Revenue Services.