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List of Forms and Due Dates
NOTE: The due date for certain forms originally due on April 15, 2020 are now due on July 15, 2020, including Form 1040ME, Form 1040ES-ME, Form 1041ME, Form 1041ES-ME, Form 1120ME, Form 1120ES-ME, Form 1120B-ME, and Form 1120B-ES/ME. Click here to see recently issued Maine Tax Alerts for additional information.
FORM DUE DATE
Individual Income Tax
1040ME April 15*
1040ES-ME April 15*, June 15*, Sept. 15*, Jan. 15*
Income Tax Withholding for Nonresident Sellers of Maine Real Property
REW-1 By the 30th day after date of transfer
Fiduciary Income Tax
1041ME April 15*
1041ES-ME April 15*, June 15*, Sept. 15*, Jan. 15*
Corporate Income Tax
1120ME April 15 for calendar year filers, September 15 for filers with a year end of June 30, 15th day of the 4th month for all other year end dates
1120ES-ME April 15*, June 15*, Sept. 15*, Dec. 15*
Amended 1120-ME Within 180 days of final federal determination or filing of federal
Form 1120X
1120EXT-ME The regular due date of the original return for all tax types
Franchise Tax
1120B-ME April 15*
Income Tax Withholding/Unemployment Contributions for Employers
941ME April 30, July 31, Oct. 31, Jan. 31
ME UC-1 April 30, July 31, Oct. 31, Jan. 31
Withholding Amended: When error is discovered
W-3ME Feb. 28 or at termination of business
900ME The Wednesday or Friday following each payroll issuance
(Wednesday if wages are paid on Wed., Thur. or Fri; Friday if
wages are paid on Sat., Sun., Mon. or Tues.)
Income Tax Withholding for Pass-through Entities
941P-ME March 15
Business Equipment Tax Reimbursement
800 Between August 1 and December 31 of year following tax payment(s)
Business Registration
Registration Form A When starting a business or when business tax situation changes
(Form B)
Estate Tax
706ME Nine months after the date of death
Estate Tax Lien Discharge With, or anytime after filing, Form 706ME
Insurance Premiums Tax
INS-1 Estimated payment vouchers due April 30, June 25, October 31
INS-2 Estimated payment vouchers due at the end of each month
INS-4 March 15
INS-5 March 15
INS-6 Estimated payment vouchers due April 30, June 25, October 31
INS-7 March 15
SALES, USE, FUEL AND SERVICE PROVIDER TAXES
FORM DUE DATE
Sales & Buse 15th of the month
Service Provider Tax 15th of the month
Tobacco Distributor Last day of the month
Gas Distributor 21st day of the month
Special Fuel Supplier Distributor
Last day of the month
Mahogany Quahog Last day of the month
Initiator of Deposit 20th of the month
Milk Handling 25th of the month
Retail Dealer Gas Shrinkage March 31, September 30
Annual Gas Shrinkage January 31
Annual Special Fuel Supplier Shrinkage
January 31
Blueberry November 1
Potato Last day of the month
Special Fuel User Quarterly return due the last day of the following month
Health Care Provider Est. Monthly by the 15th
Health Care Provider Reconciliation
Depends on fiscal year end
Hospital Tax November 15 with 1/2 of your first installment
* These due dates are based on calendar year filers. If the due date falls on a holiday or weekend, the due date is the next business day.