Tax Alert

Due Dates for Certain Tax Forms

Previously, Maine Revenue Services announced that the due date for filing 2010 individual income tax returns was extended from April 15, 2011 to April 19, 2011. See the September 2010 Tax Alert at http://www.maine.gov/revenue/publications/alerts/2008.htm.

The due date for filing Maine Form 1065ME/1120S-ME (Maine Information Return - partnerships only) and for making Maine estimated income tax payments is extended from April 15, 2011 to April 19, 2011. The Internal Revenue Service has extended the due date for filing Form 1065 (US Return of Partnership Income) and for making federal estimated income tax payments from April 15, 2011 to April 18, 2011 due to the observance of Emancipation Day in Washington, DC on April 15, 2011.

The change in Maine’s due date affects partnerships required to file Form 1065ME/1120S-ME and all Maine estimated income tax payments (for individuals, corporations, fiduciaries) that are ordinarily due April 15, 2011. The extra day beyond the federal filing deadline for filing the Maine returns and making Maine estimated income tax payments is due to Patriots Day, a Maine holiday, which is being observed on Monday, April 18, 2011.

If you have any questions about the due dates for filing Maine income tax returns or for making estimated tax payments, please call (207) 626-8475 or send an email to income.tax@maine.gov.

Sales Tax Bulletins

The Sales Tax Division has recently made revisions to the following sales tax bulletins which can be viewed at http://www.maine.gov/revenue/salesuse/salestax/bulletinssales.htm:

IB 14 Seed, Feed, Fertilizer and other Items Used in Agricultural and Aquacultural Production
IB 24 Vehicle Dealers
IB 39 Sale Price Upon Which Tax is Based

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
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
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
Maine Revenue Services
24 State House Station
Augusta, Maine 04333-0024