Individual Income Tax (1040ME)
Maine generally imposes an income tax on all individuals that have Maine-source income. The income tax rates are graduated, with rates ranging from 5.8% to 7.15% for tax years beginning after 2015. The rates ranged from 0% to 7.95% for tax years beginning after December 31, 2012 but before January 1, 2016. Prior to January 1, 2013, the graduated rates ranged from 2% to 8.5%.
Individual income tax payment voucher, Form 1040ME-PV
Note that this form is not necessary unless you have tax due
Amended individual income tax return, Form 1040X-ME - For tax years after 2012, see Form 1040ME and related instructions for that tax year. Links to other years tax forms are on the forms page. If you need to file an amended individual income tax return for tax year(s) prior to 2013, see the Form 1040X-ME for prior tax years.
Guidance Documents (including summary of tax credits)
Frequently asked questions
P.O. Box 1060
Augusta, ME 04332-1060