Due to the severe storms and flooding in December 2023, individuals and businesses located in 10 Maine counties have until June 17, 2024 to timely file and pay certain Maine tax returns and liabilities.
Who is affected? Individuals residing, or businesses located, in Androscoggin, Franklin, Hancock, Kennebec, Oxford, Penobscot, Piscataquis, Somerset, Waldo, or Washington county.
Which returns and payments are included in the postponement? Returns, estimated payments, and final payments originally due during the period December 17, 2023 through April 17, 2024 for Maine Individual Income Tax, Corporate Income Tax, Fiduciary Income Tax, and Franchise Tax qualify for the postponement. Payment and filing deadlines for all other Maine tax types, including Maine sales tax and income tax withholding, remain unchanged.
Fiduciary Income Tax Return for Resident and Nonresident Estates and Trusts
FORM NUMBER | FORM TITLE | INSTRUCTIONS | FILE ONLINE |
---|---|---|---|
1041ME Form (PDF) | Fiduciary Income Tax Return | 1041ME General Instructions (PDF) | Maine Tax Portal |
Schedules & Worksheets
FORM NUMBER | FORM TITLE | INSTRUCTIONS |
---|---|---|
Schedule A (PDF) | Adjustments to Tax | Included |
Tax Credit Worksheets | Worksheets for Tax Credits Claimed on Form 1041ME, Schedule A | Included |
1041ME Minimum Tax Credit Worksheet (PDF) | Maine Minimum Tax Credit and Carryforward Worksheet | Included |
Schedule NR (PDF) | Income Schedule for Nonresident Estates and Trusts or Resident Estates and Trusts with Nonresident or "Safe Harbor" Resident Beneficiaries | Included |
Underpayment of Estimated Tax Penalty Calculation | Included | |
Form 2210ME Annualized (PDF) | Annualized Income Installment Worksheet for Form 2210ME | Included |
Payment Vouchers
FORM NUMBER | FORM TITLE | INSTRUCTIONS | PAY ONLINE |
---|---|---|---|
1041ES-ME (PDF) | Estimated Payment Vouchers | Included | Maine Tax Portal |
1041ME-EXT (PDF) | Extension Payment Voucher | Included | Maine Tax Portal |
1041ME-PV (PDF) | Payment Voucher for electronically filed returns | Included | Maine Tax Portal |