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.
Franchise Tax Return
| FORM NUMBER | FORM TITLE | INSTRUCTIONS | FILE ONLINE |
|---|---|---|---|
| 1120B-ME (PDF) | Franchise Tax Booklet (including forms and instructions) | 1120B-ME Instructions (PDF) | Maine Tax Portal |
| Form CRB (PDF) | Franchise Tax Combined Report for Unitary Members | See 1120B-ME Instructions | n/a |
Payment Vouchers
| FORM NUMBER | FORM TITLE | INSTRUCTIONS | FILE ONLINE |
|---|---|---|---|
| 1120B-ES/ME (PDF) | Vouchers for Estimated Tax Payments | Included | Maine Tax Portal |
| 1120B-EXT/ME (PDF) | Extension Payment Voucher | Included | Maine Tax Portal |