Form 1040ME: Maine Individual Income Tax

The Maine Individual Income Tax Return, also known as Form 1040ME (or 1040-ME), is the official document used by residents of Maine to report their taxable income and calculate their state income tax liability for a specific tax year.

Who Should File Form 1040ME?

A. Maine Residents: Anyone who was a resident of Maine for the entire tax year or who maintained a permanent residence in Maine for the entire year and spent more than 183 days in the state.

B. Safe Harbor Residents: Individuals who consider Maine their domicile but did not maintain a permanent residence in the state for the entire year and meet specific safe harbor criteria.

C. Nonresidents with Maine Income: Individuals who don't reside in Maine but earned income from Maine sources that exceeds the minimum filing threshold.

What Information Do I Need to File Form 1040ME?

Federal Tax Return: A copy of your federal tax return (Form 1040) can be helpful for transferring income information.

W-2s and 1099s: Wage and income statements from employers and other sources.

Documentation for Deductions and Credits: Receipts or other records to support any deductions or credits you claim.

Key Things to Know About Form 1040ME:

A. Filing Deadline: The filing deadline for the 2023 Form 1040ME is typically April 15th, 2024. However, due to severe weather events in December 2023, residents of certain counties have an extended deadline of June 17th, 2024. Check the Maine Revenue Services website for details.

B. Filing Electronically: Maine requires all filers to submit their Form 1040ME electronically, along with any federal tax return.