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Volume 24, Issue 1   January 2014

2013 Maine Tax Forms

Availability of Forms

Income tax forms for tax year 2013 have been posted to the Maine Revenue Services (MRS) website at  All downloadable forms posted on the MRS website are suitable for printing and filing with the bureau.

Form 2333ME for ordering 2013 tax forms is now available at A printed version of Form 2333ME is also available by calling (207) 624-7894.

Guidance Materials

The Income/Estate Tax Division is working to update instructional material for taxpayers and tax professionals including guidance documents and frequently asked questions relative to the various tax types on the MRS website.

Individual Income Tax Booklets

Significant changes to the 2013 individual income tax forms include:

  • The addition of Schedule PTFC for claiming the property tax fairness credit which has replaced the Maine circuitbreaker program.
    • Form 1040ME includes a new checkbox (below the taxpayer’s address) to indicate that the taxpayer is filing Form 1040ME only to claim the property tax fairness credit and is not filing a federal individual income tax return.
    • Form 1040ME, line 25d has been added to claim the refundable property tax fairness credit calculated on Schedule PTFC.
  • Form 1040ME, line 20a has been added to recover tax credits previously used to reduce Maine income tax that during 2013 became subject to recapture.
  • Form 1040ME, line 25c has been changed to include the sum of all refundable tax credits, except the property tax fairness credit, from Maine Schedule A, line 4.
  • Form 1040ME, Schedule 2, Maine Itemized Deductions are now limited to $27,500.
  • Tax additions on Maine Schedule A have been eliminated.
  • Tax credits on Maine Schedule A are now separated by refundable and nonrefundable credits.

For more information on these and other changes, see specific line instructions and the 2013 summary of legislative changes at

2014 State of Maine - Individual Income Tax Rates

Below are the individual income tax rate schedules for tax years beginning in 2014. The rate schedules for 2013 are found at

Note: Indexing of the individual income tax rate schedules has been suspended for tax year 2014 and 2015. The 2014. tax rate schedules dollar bracket amounts are the same as those contained in the 2013 individual income tax rate schedules (see 36 MRS §5403).

Do not use these tax rate schedules to determine income tax withholding from wages.

Tax Rate Schedule #1
For Single Individuals and Married Persons Filing Separate Returns

If the taxable income is:

The tax is:

Less than $5,200


$ 5,200 but less than $20,900

6.5% of excess over $ 5,200

$20,900 or more

$1,021 plus 7.95% of excess over $20,900

Tax Rate Schedule #2
For Unmarried or Legally Separated Individuals who Qualify as Heads-of-Households

If the taxable income is:

The tax is:

Less than $7,850


$ 7,850 but less than $31,350

6.5% of excess over $ 7,850

$31,350 or more

$ 1,528 plus 7.95% of excess over $31,350

Tax Rate Schedule #3
For Married Individuals and Surviving Spouses Filing Joint Returns

If the taxable income is:

The tax is:

Less than $10,450


$10,450 but less than $41,850

6.5% of excess over $10,450

$41,850 or more

$ 2,041 plus 7.95% of excess over $41,850

Personal Exemption: $3,950

Standard Deduction:

Single - $6,200

Married Filing Jointly - $12,400

Head-of-Household - $9,100

Married Filing Separate - $6,200

Additional Amount for Age or Blindness:

$1,200 if married (whether filing jointly or separately) or a qualified surviving spouse. The additional amount is $2,400 if one spouse is 65 or over and blind, $2,400* if both spouses are 65 or over, $4,800* 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.

$1,550 if unmarried (single or head-of-household). The additional amount is $3,100 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 $1,000 or earned income plus $350 (up to the standard deduction amount).


Sales, Fuel and Special Tax News

Sales and use tax bulletin No. 29 “Credit for Certain Bad Debts” was revised on January 22, 2014.

Telephone Numbers
FAX Numbers
Email Addresses
Taxpayer Service Center
(207) 626-8475
(207) 287-5855
(207) 822-0450
(207) 822-0453
Central Registration
(207) 624-5644
(207) 287-6975
Collections & Compliance
(207) 624-9595
(207) 287-6627
Corporate Tax
(207) 624-9670
(207) 624-9694
E-file Help Desk (1040 ONLY)
(207) 624-9730
(207) 287-6628
Electronic Funds Transfer
(207) 624-5625
(207) 287-6975
Estate & Fiduciary Income Tax
(207) 626-8480
(207) 624-9694
Fuel Tax
(207) 624-9609
(207) 287-6628
Forms Request Line
(207) 624-7894
Individual Income Tax Assistance
(207) 626-8475
(207) 624-9694
Insurance Premium Tax
(207) 624-9753
(207) 624-9694
Payment Plan/Income Tax
(207) 621-4300
(207) 621-4328
Payment Plan/Other
(207) 624-9595
(207) 287-6627
Practitioners’ Hotline
(207) 626-8458
(207) 624-9694
Property Tax
(207) 624-5600
(207) 287-6396
Sales Tax
(207) 624-9693
(207) 287-6628
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
Withholding Tax
(207) 626-8475
(207) 624-9694
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::
Maine Revenue Services
PO Box 1060
Augusta, Maine 04332-1060