List of Forms and Due Dates

* These due dates are based on calendar year filers. If the due date falls on a holiday or weekend, the due date is the next business day.

Income/Estate Tax

Individual Income Tax
Form Due Date
1040ME April 15*
1040ES-ME April 15*, June 15*, Sept. 15*, Jan. 15*
Income Tax Withholding for Nonresident Sellers of Maine Real Property
Form Due Date
REW-1 By the 30th day after date of transfer
Fiduciary Income Tax
Form Due Date
1041ME April 15*
1041ES-ME April 15*, June 15*, Sept. 15*, Jan. 15*
Corporate Income Tax
Form Due Date
1120ME April 15 for calendar year filers, September 15 for filers with a year end of June 30, 15th day of the 4th month for all other year end dates
1120ES-ME April 15*, June 15*, Sept. 15*, Dec. 15*
Amended 1120-ME Within 180 days of final federal determination or filing of federal Form 1120X
1120EXT-ME The regular due date of the original return for all tax types
Franchise Tax
Form Due Date
1120B-ME April 15*
Income Tax Withholding/Unemployment Contributions for Employers
Form Due Date
941ME April 30, July 31, Oct. 31, Jan. 31
ME UC-1 April 30, July 31, Oct. 31, Jan. 31
W-3ME Feb. 28 or at termination of business
900ME The Wednesday or Friday following each payroll issuance (Wednesday if wages are paid on Wed., Thur. or Fri; Friday if wages are paid on Sat., Sun., Mon. or Tues.)
Income Tax Withholding for Pass-through Entities
Form Due Date
941P-ME March 15
Business Equipment Tax Reimbursement
Form Due Date
800 Between August 1 and December 31 of year following tax payment(s)
Business Registration
Form Due Date
Registration Form A When starting a business or when business tax situation changes (Form B)
Estate Tax
Form Due Date
706ME Nine months after the date of death
Estate Tax Lien Discharge With, or anytime after filing, Form 706ME or 700-SOV
Insurance Premiums Tax
Form Due Date
INS-1 Estimated payment vouchers due April 30, June 25, October 31
INS-2 Estimated payment vouchers due at the end of each month
INS-4 March 15
INS-5 March 15
INS-6 Estimated payment vouchers due April 30, June 25, October 31
INS-7 March 15

Other Taxes

Tax Type Due Date
Sales & Use 15th of the month
Service Provider Tax 15th of the month
Tobacco Distributor Last day of the month
Gas Distributor 21st day of the month
Special Fuel Supplier Distributor Last day of the month
Mahogany Quahog Last day of the month
Initiator of Deposit 20th of the month
Milk Handling 25th of the month
Retail Dealer Gas Shrinkage March 31, September 30
Annual Gas Shrinkage January 31
Annual Special Fuel Supplier Shrinkage January 31
Blueberry November 1
Potato Last day of the month
Special Fuel User Quarterly return due the last day of the following month
Health Care Provider Est. Monthly by the 15th
Health Care Provider Reconciliation Depends on fiscal year end
Hospital Tax November 15 with 1/2 of your first installment