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Maine Income Tax
Income taxes should be turned in by April 15th.
Maine Tax Filing Guide
Here are detailed instructions for filing taxes in the state of Maine.
Consider using TurboTax to E-File your Maine taxes.
Maine Residents
If Maine was your domicile for the entire year or if you had a permanent home in Maine that you live at for more than 183 days you are a Maine resident. If you are a Maine resident who either filed a federal return or who has a Maine tax liability then you will be required to file a Maine resident return. Also if you need any refund from Maine you will need to file a return. If you are a Maine resident who made less than $2,000 during the entire year, you claimed yourself as an exemption on your return, and if you are exempt from Maine Minimum Tax you will not have to file a Maine resident return. Maine resident returns should be filed using Form 1040ME or Form 1040S (attached below). For additional information and assistance see the Maine Tax Booklet (attached below).
Related Tax Forms
- Form 1040ME - Maine Individual Income Tax Return (Long)
- Form 1040S-ME - Maine Individual Income Tax Return (Short)
Part-Year Maine Residents
If your domicile was in Maine for only part of the year, perhaps because you moved into or out of Maine, you are a part year a resident of Maine. Part year residents must file Form 1040ME or Form 1040S, for all income earned while a resident, along with schedule NR or NRH, for any income earned from Maine sources while a nonresident. For additional information and assistance see the Maine Tax Booklet (attached below). Also for more information see Schedule NR or Schedule NRH instructions.
Related Tax Forms
- Form 1040ME - Maine Individual Income Tax Return (Long)
- Schedule NR - Maine Non-resident Tax Calculation Schedule
- Schedule NRH - Maine Non-resident (Married Filing Separately) Tax Calculation Schedule
- Form 1040S-ME - Maine Individual Income Tax Return (Short)
Maine Residents who work in another state
If Maine was your domicile for the entire year or if you had a permanent home in Maine that you live at for more than 183 days you are a Maine resident. If you are a Maine resident who either filed a federal return or who has a Maine tax liability then you will be required to file a Maine resident return. Also if you need any refund from Maine you will need to file a return. If you are a Maine resident who made less than $2,000 during the entire year, you claimed yourself as an exemption on your return, and if you are exempt from Maine Minimum Tax you will not have to file a Maine resident return. Maine resident returns should be filed using Form 1040ME or Form 1040S (attached below).
If you are a Maine resident who works in another state and earns income in that other state you will need to pay taxes on that income to Maine. This is because Maine taxes all taxable income its residents make regardless of origin. However the state in which you earned the income might also tax the income. If this is the case, to avoid dual taxation Maine offers a tax credit to its residents for taxes paid to other jurisdictions. To qualify for this credit calculate the size of credit with Schedule 3 (attached below), and then enter this amount on Schedule A (attached below) and on the tax credit section of page 1 of Form 1040ME. For additional information and assistance see the Maine Tax Booklet (attached below).
Please note that the size of the credit may not exceed the amount of tax owed to Maine.
If you paid taxes to more than 1 other jurisdiction you will have to file a separate Schedule 3 for each jurisdiction. The amounts calculated are then added together to arrive at the total size of the credit.
Related Tax Forms
- Form 1040ME - Maine Individual Income Tax Return (Long)
- Schedule 3 and A - Maine Adjustments To Tax
- Form 1040S-ME - Maine Individual Income Tax Return (Short)
Non-Residents who work in Maine
If you were a nonresident of Maine who made income that came from Maine leading to a tax liability, you will have to file a Maine nonresident return. If you worked less than 10 days and your only income was from personal services. To find what qualifies as Maine sourced income see the Maine Income Chart (attached below). For federal requirements for filing status, number of exemptions, itemized deductions, and adjusted gross income. To file a nonresident return file Form 1040ME or Form 1040S along with either Schedule NR or NRH. For additional information and assistance see the Maine Tax Booklet (attached below). Also for more information see Schedule NR or Schedule NRH instructions.
If your domicile was Maine but you lived in Maine for less than 30 days and maintained a permanent house in another state you are a “Safe Harbor” resident of Maine. If you lived in a foreign country for 450 days out of a 548-day period you are a “Foreign Safe Harbor” resident. “Safe Harbor” residents and “Foreign Safe Harbor” resident should file their returns as nonresidents.
Related Tax Forms
- Form 1040ME - Maine Individual Income Tax Return (Long)
- Schedule NR - Maine Non-resident Tax Calculation Schedule
- Schedule NRH - Maine Non-resident (Married Filing Separately) Tax Calculation Schedule
- Form 1040S-ME - Maine Individual Income Tax Return (Short)
Non-Residents who sold property in Maine
If you were a nonresident of Maine who made income that came from Maine leading to a tax liability, you will have to file a Maine nonresident return. If you worked less than 10 days and your only income was from personal services. To find what qualifies as Maine sourced income see the Maine Income Chart (attached below). For federal requirements for filing status, number of exemptions, itemized deductions, and adjusted gross income. To file a nonresident return file Form 1040ME or Form 1040S along with either Schedule NR or NRH. For additional information and assistance see the Maine Tax Booklet (attached below). Also for more information see Schedule NR or Schedule NRH instructions.
If your domicile was Maine but you lived in Maine for less than 30 days and maintained a permanent house in another state you are a “Safe Harbor” resident of Maine. If you lived in a foreign country for 450 days out of a 548-day period you are a “Foreign Safe Harbor” resident. “Safe Harbor” residents and “Foreign Safe Harbor” resident should file their returns as nonresidents.
Related Tax Forms
- Form 1040ME - Maine Individual Income Tax Return (Long)
- Schedule NR - Maine Non-resident Tax Calculation Schedule
- Schedule NRH - Maine Non-resident (Married Filing Separately) Tax Calculation Schedule
- Form 1040S-ME - Maine Individual Income Tax Return (Short)
Maine State Tax Forms
- Schedule 3 and A - Maine Adjustments To Tax
- Schedule CP - Maine Voluntary Contributions and Park Pass Purchases Schedule
- Maine Tax Booklet - Maine Individual Income Tax Booklet for 1040ME
- Form 1040ME - Maine Individual Income Tax Return (Long)
- Schedule NRH - Maine Non-resident (Married Filing Separately) Tax Calculation Schedule
- Schedule NR - Maine Non-resident Tax Calculation Schedule
- Form 1040S-ME - Maine Individual Income Tax Return (Short)
- Form 1040EXT-ME - Maine Payment Voucher For Those Who Elect to Have An Extension to File
- Schedule 1 and 2 - Maine Income Modifications and Itemized/Pension Income Deduction Schedules
Relevant Links
- State of Maine Tax Website - Official Site
- State of Maine E-File Service - Offered by Maine's Official Website
- Additional Tax Forms - A Comprehensive Collection of Maine Tax Forms
Maine Mailing Address
Wondering where to mail your Maine taxes? Here's the address:REFUND:
Maine Revenue Services
P.O. Box 9110
Augusta, ME 04332-9110
NO REFUND:
Maine Revenue Services
P.O. Box 1066
Augusta, ME 04332-1066
Maine Sales Tax
Maine has a sales tax of 5%. There is also a 7% levy on prepared food and lodging as well as a 10% levy on auto rentals. A lot of organizations, such as schools and churches, are exempt from sales tax. For a listing of such organizations see the Exempt List.
