These are forms due in 2025 for income earned in 2024.
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 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 |
|---|---|---|
| Worksheet for Phaseout of Itemized / Standard deductions (PDF) | Worksheet for Calculating Phaseout of Itemized / Standard Deductions | Included |
| Worksheet for Phaseout of Personal Exemption Deduction Amount (PDF) | Worksheet for Calculating Phaseout of Personal Exemption Deduction | Included |
| 1040EXT-ME (PDF) | Extension Payment Voucher | Included |
| 1040ME-PV (PDF) | Payment voucher for electronically filed returns | Included |
Other
| FORM NUMBER | FORM TITLE | INSTRUCTIONS |
|---|---|---|
| Tax Rate Schedules (PDF) | Individual Income Tax Rate Schedules | Included |
| Tax Tables (PDF) | Individual Income Tax Tables | Included |