Maine State Tax Information
Software reference · Written guide Content date 6 min read
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Maine Forms and Instructions
E-file Info ● General Tax Return Info ● Filing Status Info ● Residency Info ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Electronic Filing Information
Electronic Filing Mandate - The threshold for e-file is 11 or more Maine individual income tax returns filed in the previous filing season.
E-File Registration Requirements - Acceptance in the Maine e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed - Current year and two prior years.
Returns That Cannot be E-Filed - Certain returns cannot be electronically filed:
- Returns with a power of attorney currently in effect for the refund to be sent to a third party;
- Returns claiming a filing status that differs from the federal filing status except when a Schedule NRH is filed;
- Composite returns.
State Only Return Requirements – The Maine e-file program:
- Supports federal/state (piggyback) filing and state-only filing through the Federal/State Electronic Filing Program.
- Allows electronic filing of part-year and nonresident returns.
Amended Returns - Maine supports electronic filing for amended returns.
Electronic Signatures – N/A
General Tax Return Information
Due Date - Individual Returns - April 15, or same as IRS
Extensions - Maine allows an automatic extension of six months. At least 90% of the tax owed must be paid by the original return due date to avoid a penalty. Any extension granted is for time to file and does not extend time to pay.
Driver’s License/Government Issued Photo Identification - Maine does not require this information to file the tax return.
Filing Status Information
Maine requires the same filing status used on the federal return if the federal filing status is Single, Head of Household, or Married Filing Separate.
If the federal filing status is Married Filing Joint, taxpayers may use filing status of Single on the Maine return using Schedule NRH if both spouses do not share the same residency status, or are non residents, with only one spouse having Maine-source income.
Residency Status Information for Maine Returns
Residents: Maine was the taxpayer’s domicile for the entire year, or the taxpayer maintained a permanent place of abode in Maine for the entire year and spent a total of more than 183 days in Maine.
Part-year resident: The taxpayer was domiciled in Maine for part of the year and was not a full-year resident by reason of the 183 day rule, above.
Nonresidents: The taxpayer was not a full-year or part-year resident, but does have Maine-source income.
Military Personnel/Military Spouses
Residents: Maine residents who enter the military remain Maine residents when absent from Maine on military orders, unless the taxpayer takes legal action to change domicile to another state.
Nonresidents: A nonresident who is stationed in Maine will not be subject to Maine income tax on military income or on income from intangible sources, such as interest and dividends. However, income from non-military sources will be subject to Maine income tax.
Military spouses: Under the Military Spouse Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate - Corporations with assets in excess of $5,000,000 at the end of the tax year must e-file unless granted a waiver. Pass-through entities with any nonresident members that are subject to pass-through withholding on Maine-source income must e-file.
Business Return General Information
Due Dates for Maine Business Returns
Corporations - Due by the 15th day of the fourth month following the close of the corporation’s tax year.
S-Corporations - Due by the 15th day of the fourth month following the close of the S Corporation’s tax year.
Partnerships - Due by the 15th day of the fourth month following the close of the entity’s tax year.
Fiduciary & Estate - Due by the 15th day of the fourth month following the close of the entity's tax year.
Business Extensions
Corporation and Fiduciary - Maine allows an automatic six-month extension of time to file. A separate extension request form isn't required. Any extension granted is for time to file and does not extend time to pay.
If tax is due, the entity must pay at least 90% of that amount by the original filing deadline, and the remaining balance must be remitted with the return by the extended due date, to avoid the failure-to-pay penalty. Interest will be charged on any tax paid after the original filing deadline.
Partnership and S-Corporation - Maine allows an automatic six-month extension of time to file if a federal extension has been granted. If any pass-through entity withholding is due, however, that amount must be paid by March 15.
Amended Business Returns
Corporation - Corporate filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Maine return, select Heading Information > Amended Return. Amended returns can be e-filed.
S-Corporation - S-Corporation filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Maine return, select Heading Information > Amended Return. Amended returns can be e-filed.
Partnership - Partnership filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Maine return, select Heading Information > Amended Return. Amended returns can be e-filed.
Fiduciary - Fiduciary filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Maine return, select Heading Information > Amended Return. Amended returns can be e-filed.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
Corporate Tax Mailing Addresses
S-Corporation/Partnership/Fiduciary Tax Mailing Addresses
Federal Tax Links
e-Services for Tax Professionals
Disclaimer
While Tax Processors Plus strives to make the information and links contained on this page as timely and accurate as possible, Tax Processors Plus makes no promise or guarantee about the timeliness, accuracy or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.