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Maine Sales and Use Tax Symposiums
Sales and Use Tax Symposiums are scheduled as follows. Visit our Web site at www.state.me.us/revenue/ (click on Fall 2004 Sales/Use Tax Symposiums) for more information.
October 19 Jeff's Catering www.jeffscatering.com/ 5 Coffin Ave Bangor, ME
October 27 Augusta Civic Center www.augustaciviccenter.org Civic Center Drive Augusta, ME
November 9 Keeley the Katerer www.keeleythekaterer.com 178 Warren Avenue Portland, ME
2004 Tax Forms
Form 2333ME is now available on Maine Revenue Services' web site at www.state.me.us/revenue/forms/2004/2333_04.pdf to be used to order 2004 tax forms. A print version of Form 2333ME is also available.
Tax Practitioner Institute
This year's Tax Practitioner Institute, hosted by the Service Corps of Retired Executives Association (SCORE), will be held at three locations in Maine on November 9 (Bangor), November 16 (Augusta) and November 18 (Portland).
Federal and state tax specialists will present workshops designed for those interested in keeping abreast of federal and state tax laws and regulations. The Institute provides 8 hours (including one hour of ethics) of CPE credits.
Seating will be limited and registrations will be accepted by mail only. For more information on Institute programs and locations and for registration forms, contact SCORE at (207) 622-8509 or visit Maine Revenue Services' Web site at www.sba.gov/me/taxpractitioner.pdf
2005 Individual Income Tax Rates
Listed below are the individual income tax rates for tax years beginning in 2005. Rates for tax years beginning in 2004 can be found by visiting our Web site at www.state.me.us/revenue/forms/2004/RateSched04.pdf.
| Note: The 2005 tax rate schedule dollar bracket amounts are adjusted by multiplying the cost-of-living adjustment, 1.0628, by the dollar amounts of the tax rate tables specified in 36 M.R.S.A. 5111 subsections 1-B, 2-B and 3-B (see 36 M.R.S.A. 5403). The personal exemption amount is not subject to the inflation adjustment for tax year 2005. | ||
Do not use these tax rate schedules to determine income tax withholding from wages. |
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Tax Rate Schedule #1 For Single Individuals and Married Persons Filing Separate Returns |
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| If the taxable income is: | The tax is: | |
| Less than $4,450 | 2.0% of the taxable income | |
| $ 4,450 but less than $ 8,850 | $ 89 plus 4.5% of excess over $ 4,450 | |
| $ 8,850 but less than $17,700 | $ 287 plus 7.0% of excess over $ 8,850 | |
| $ 17,700 or more | $ 907 plus 8.5% of excess over $17,700 | |
Tax Rate Schedule #2 For Unmarried or Legally Separated Individuals who Qualify as Heads-of-Households |
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| If the taxable income is: | The tax is: | |
| Less than $6,650 | 2.0% of the taxable income | |
| $ 6,650 but less than $13,250 | $ 133 plus 4.5% of excess over $ 6,650 | |
| $13,250 but less than $26,600 | $ 430 plus 7.0% of excess over $13,250 | |
| $26,600 or more | $ 1,365 plus 8.5% of excess over $26,600 | |
Tax Rate Schedule #3 For Married Individuals and Surviving Spouses Filing Joint Returns |
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| If the taxable income is: | The tax is: | |
| Less than $8,900 | 2.0% of the taxable income | |
| $ 8,900 but less than $17,700 | $ 178 plus 4.5% of excess over $ 8,900 | |
| $17,700 but less than $35,450 | $ 574 plus 7.0% of excess over $17,700 | |
| $35,450 or more | $ 1,817 plus 8.5% of excess over $35,450 | |
| Personal Exemption: $2,850 | ||
| Standard Deduction: | Single - $5,000 | Married Filing Jointly - $8,300 |
| Head-of-Household - $7,300 | Married Filing Separate - $4,150 | |
| Additional Amount for Age or Blindness: | ||
| $1,000 if married (whether filing jointly or separately) or a qualified surviving spouse. The additional amount is $2,000 if one spouse is 65 or over and blind, $2,000* if both spouses are 65 or over, $4,000* if both spouses are 65 or over and blind, etc. | ||
| *If married filing separately, these amounts apply only if you can claim an exemption for your spouse. | ||
| $1,250 if unmarried (single or head-of-household). The additional amount is $2,500 if the individual is both 65 or over and blind. | ||
| Note: If taxpayer can be claimed as a dependent on another person's return, the standard deduction is the greater of $800 or earned income plus $250 (up to the standard deduction amount). | ||
| Department | Telephone Numbers |
FAX Numbers |
E-mail Addresses |
|---|---|---|---|
| Taxpayer Service Center | (207) 626-8475 |
(207) 287-5855 |
|
| Audit | (207) 822-0450 |
(207) 822-0453 |
|
| Central Registration | (207) 621-5129 |
(207) 287-3733 |
division.uctax@maine.gov |
| Collections & Compliance | (207) 624-9595 |
(207) 287-6627 |
compliance.tax@maine.gov |
| Corporate Tax | (207) 624-9670 |
(207) 624-9694 |
corporate.tax@maine.gov |
| E-file Help Desk (1040 ONLY) | (207) 624-9730 |
(207) 287-6628 |
efile.helpdesk@maine.gov |
| Electronic Funds Transfer | (207) 624-5625 |
(207) 287-6975 |
efunds.transfer@maine.gov |
| Estate & Fiduciary Income Tax | (207) 626-8480 |
(207) 624-9694 |
estatetax@maine.gov |
| Fuel Tax | (207) 624-9609 |
(207) 287-6628 |
fuel.tax@maine.gov |
| Forms Request Line | (207) 624-7894 |
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| Individual Income Tax Assistance | (207) 626-8475 |
(207) 624-9694 |
income.tax@maine.gov |
| Insurance Premium Tax | (207) 624-9753 |
(207) 624-9694 |
|
| Payment Plan/Income Tax | (207) 621-4300 |
(207) 621-4328 |
compliance.tax@maine.gov |
| Payment Plan/Other | (207) 624-9595 |
(207) 287-6627 |
compliance.tax@maine.gov |
| Practitioners’ Hotline | (207) 626-8458 |
(207) 624-9694 |
|
| Property Tax | (207) 624-5600 |
(207) 287-6396 |
prop.tax@maine.gov |
| Public Communications | (207) 626-8478 |
(207) 624-9694 |
|
| Sales Tax | (207) 624-9693 |
(207) 287-6628 |
sales.tax@maine.gov |
| Tax Clearance Letters | (207) 624-9628 |
(207) 287-6627 |
|
| Office of Tax Policy | (207) 624-9789 |
(207) 287-3618 |
|
| Taxpayer Advocate | (207) 624-9649 |
(207) 287-3618 |
taxpayer.advocate@maine.gov |
| NexTalk | 1-888-577-6690 |
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| Withholding Tax | (207) 626-8475 |
(207) 624-9694 |
withholding.tax@maine.gov |
| Tax Violations Hot Line | (207) 624-9600 |
| This publication is designed to keep taxpayers, tax practitioners and the general public informed of developments, problems, questions and matters of general interest concerning Maine tax law, policy and procedure. The articles in this newsletter are not designed to address complex issues in detail, and they are not a substitute for Maine tax laws and/or regulations | ||
Suggestions for the Tax Alert? Please contact: Public Communications (207) 626-8478 |