How to File a Maine State Tax Amendment

When Do I Need to File a Maine Amended Tax Return?

If you are filing a Maine tax amendment as a result of corrections made by the IRS, you must file it within 90 days of receiving final notification.

If you are expecting a state refund, then you must file your tax amendment within 3 years of the original filing deadline or 3 years after you paid the tax, whichever date is later.

If you are filing a tax amendment because of bad debt or a security that's now worthless, you have up to 7 years from the due date of the tax return in the year when the debt or security became worthless to file a tax amendment indicating the change.

How Do I Correct My Accepted Maine Return or File a Tax Amendment in Maine?

If you filed an amended tax return either with the IRS or in another state and it affects your Maine state income tax return, or if the IRS made changes to your tax return, or if there is an error in the original tax return you filed, then you must file a tax amendment form. Here's how: 

1. Download and fill out Form 1040ME. 
2. Print out your amended form and mail it to one of these addresses: Maine Revenue Services, P.O. Box 1067, Augusta, ME 04332-1067 (if payment is included) or Maine Revenue Services, P.O. Box 1066, Augusta, ME 04332-1066 (if no payment is included).