Volume 28, Issue 13   December 2018

 

Maine Revenue Services – Holiday Closures

Maine Revenue Services (“MRS”) will be closed the following days:

  • Monday, December 24
  • Tuesday, December 25
  • Wednesday, December 26

The office will reopen at 8:00am on Thursday December 27.

 

2018 Maine Individual Income Tax Return Filing Due Date

Maine will conform to the federal due date change for 2018 individual income tax returns.  Maine income tax returns ordinarily due April 15, 2019 will instead be due Wednesday, April 17, 2019.

The change in due date is due to the observance of Patriot’s Day in Maine on Monday, April 15, 2019 and the observance of Emancipation Day in the District of Columbia on Tuesday, April 16, 2019.

The due date change does not apply to any Maine tax return that has a statutorily defined due date that is not tied to a federal due date.

Maine Form 2848-ME
Power of Attorney and Declaration of Representative

In order to safeguard the confidentiality of taxpayer information, MRS requires taxpayers to provide a signed Maine Form 2848-ME authorizing MRS to communicate with the taxpayer’s named representative regarding specific tax matters.  Other forms of authorization and federal forms may not be substituted for Form 2848-ME.  Form 2848-ME is available on the MRS website at https://www.maine.gov/revenue/forms/ (click on General Forms).


Sales and Use Tax – Sales Tax Bulletins

General Information Bulletins #39 and #43 have been published and can be found at www.maine.gov/revenue/salesuse/salestax/bulletinssales.htm by scrolling to the bottom of the page. 

Revisions include:

  • Amending the definition of sales price to include all consideration received for the rental of living quarters.
  • New registration requirementsEffective October 1, 2018, room remarketers and transient rental platforms are required to register as retailers with Maine Revenue Services.
  • Changes to the method of calculating sales tax from the bracket system to conventional rounding.
  • Exclusion of paint stewardship assessment.

2019 State of Maine Individual Income Tax Rates

Below are the individual tax rate schedules for tax years beginning in 2019.  The rate schedules for 2018 are found at: https://www.maine.gov/revenue/forms/1040/2018/rate_sched_2018_rev_sept18.pdf.

Note: For tax years beginning in 2019, an inflation adjustment is made by multiplying the cost-of-living adjustment, 1.038, by the lowest dollar amounts of the tax rate tables specified in 36 M.R.S. § 5111, sub-§§ 1-F, 2-F and 3-F and by multiplying the cost-of-living adjustment, 1.034, by the highest dollar amounts of the tax rate tables specified in 36 M.R.S. § 5111, sub-§§ 1-F, 2-F and 3-F.  The Maine personal exemption amount is adjusted by multiplying the cost-of-living adjustment, 1.0186, by the dollar amount of the personal exemption specified in 36 M.R.S. § 5126-A, sub-§ 1, for the taxpayer and the taxpayer’s spouse, if married.  See 36 M.R.S. § 5403.  The Maine standard deduction amount is equal to the federal standard deduction amount.

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 taxable income is:
  The tax is:
Less than $21,850
  5.8% of Maine taxable income  
$21,850 but less than $51,700 $1,267 plus 6.75% of excess over $21,850
$51,700 or more   $3,282 plus 7.15% of excess over $51,700

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

If taxable income is:
  The tax is:
Less than $32,750
  5.8% of Maine taxable income  
$32,750 but less than $77,550 $1,900 plus 6.75% of excess over $32,750
$77,550 or more   $4,924 plus 7.15% of excess over $77,550

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

If taxable income is:
  The tax is:
Less than $43,700
  5.8% of Maine taxable income  
$43,700 but less than $103,400 $2,535 plus 6.75% of excess over $43,700
$103,400 or more   $6,565 plus 7.15% of excess over $103,400

Personal Exemption:  $4,200 – applicable to the taxpayer (and spouse if married filing jointly)

Standard Deduction:  Single - $12,200  Married Filing Jointly - $24,400
Head of Household - $18,350  Married Filing Separately - $12,200

Additional Amount for Age or Blindness:

$1,300 if married (whether filing jointly or separately) or a qualified surviving spouse.  The additional amount is $2,600 if one spouse is 65 or over and blind, $2,600* if both spouses are 65 or over, $5,200* 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.

$1,650 if unmarried (single or head of household).  The additional amount is $3,300 if the individual is both 65 or over and blind.

 

Fraud Alert

If you believe you are a victim of identity theft or that a breach of personally identifiable information has occurred, contact MRS at (207) 626-8475 or email fraudalert.mrs@maine.gov as soon as possible. Timely notification assists MRS in preventing fraudulent tax refunds.

Department
Telephone Numbers
FAX Numbers
Email Addresses
Taxpayer Service Center
(207) 626-8475
(207) 287-5855
Central Registration
(207) 624-5644
(207) 287-6975
taxregistration@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) 287-3618
efunds.transfer@maine.gov
Estate & Fiduciary Income Tax
(207) 626-8480
(207) 624-9694
estatetax@maine.gov
Fuel & Special Taxes
(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
NexTalk (TTY Service) (888) 577-6690    
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) 624-9595
(207) 287-6627
Office of Tax Policy
(207) 624-9677
(207) 287-3618
Taxpayer Advocate
(207) 624-9649
(207) 287-3618
taxpayer.advocate@maine.gov
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::
Maine Revenue Services
PO Box 1060
Augusta, Maine 04332-1060