These are forms due in 2024 for income earned in 2023.
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.
Individual Income Tax Return - Resident, Nonresident, or Part-year Resident
| FORM NUMBER | FORM TITLE | INSTRUCTIONS | FILE ONLINE |
|---|---|---|---|
| 1040ME Form (PDF) | Individual Income Tax Return | 1040ME General Instructions (PDF) | Maine Tax Portal |
Tax Credits
| FORM NUMBER | FORM TITLE | INSTRUCTIONS |
|---|---|---|
| Schedule PTFC/STFC (PDF) | Property Tax Fairness Credit and Sales Tax Fairness Credit | Included |
| Schedule A (PDF) | Adjustments to Tax / Child Care Credit Worksheet | See 1040ME General Instructions |
| Worksheet for "Other" Tax Credits (PDF) | Other Tax Credits Worksheet Worksheet for Form 1040ME, Schedule A, lines 6 and 20 |
Included |
| Tax Credit Worksheets | Worksheets for Tax Credits Claimed on Form 1040ME, Schedule A | Included |
| Minimum Tax Credit Worksheet (PDF) | Maine Minimum Tax Credit and Carryforward Worksheet for Form 1040ME, Schedule A, line 17 |
Included |
Schedules & Worksheets
| FORM NUMBER | FORM TITLE | INSTRUCTIONS |
|---|---|---|
| Schedule 1A (PDF) | Income Addition Modifications | See 1040ME General Instructions |
| Schedule 1S (PDF) | Income Subtraction Modifications | See 1040ME General Instructions |
| Worksheet for "Other" Subtraction Modifications (PDF) | Worksheet for Form 1040ME, Schedule 1S, line 28 | Included |
| Schedule ETM (PDF) | Enrolled Tribal Members in Maine - for Calculating Form 1040ME, Schedule 1A, line 10 and Schedule 1S, line 25 | Included |
| Schedule 2 (PDF) | Itemized Deductions | Included |
| Form 2210ME (PDF) | Underpayment of Estimated Tax Penalty Calculation | Included |
| Form 2210ME Annualized (PDF) | Annualized Income Installment Worksheet for Form 2210ME | Included |
| Schedule CP (PDF) | Voluntary Contributions and Park Pass Purchases | Included |
| Schedule NR (PDF) | Schedule for Calculating the Nonresident Credit | Included |
| Schedule NRH (PDF) | Schedule for Apportionment and for Calculating the Nonresident Credit | Included |
| Worksheets A & B (PDF) | Residency Information Worksheet and Income Allocation Worksheet | Worksheet B Instructions (PDF) |
| Worksheet C (PDF) | Employee Apportionment Worksheet | Included |
Payment Vouchers
| FORM NUMBER | FORM TITLE | INSTRUCTIONS | PAY ONLINE |
|---|---|---|---|
| 1040ES-ME (PDF) | Estimated Payment Vouchers | Included | Maine Tax Portal |
| Worksheet for Phaseout of Itemized / Standard deductions (PDF) | Worksheet for Calculating Phaseout of Itemized / Standard Deductions | Included | n/a |
| Worksheet for Phaseout of Personal Exemption Deduction Amount (PDF) | Worksheet for Calculating Phaseout of Personal Exemption Deduction | Included | n/a |
| 1040EXT-ME (PDF) | Extension Payment Voucher | Included | Maine Tax Portal |
| 1040ME-PV (PDF) | Payment voucher for electronically filed returns | Included | Maine Tax Portal |
Other
| FORM NUMBER | FORM TITLE | INSTRUCTIONS |
|---|---|---|
| Tax Rate Schedules (PDF) | Individual Income Tax Rate Schedules | Included |
| Tax Tables (PDF) | Individual Income Tax Tables | Included |