The Income/Estate Tax Division administers multiple tax programs, as well as some Tax Relief programs. Popular Information Individuals File and Pay Taxes Individual Income Tax (1040ME) Estate Tax (706ME) Fiduciary Income Tax (1041ME) Real Estate Withholding (REW) Tax Relief Credits and Programs Businesses Corporate Income Tax (1120ME) Employer Withholding (Wages, Pensions, Backup, 941ME, and ME UC-1) Franchise Tax (1120B-ME) Insurance Taxes Pass-through Entity Withholding (941P-ME) and Returns Real Estate Withholding (REW) Voluntary Disclosure Program Tax Professionals Individual Income Tax (1040ME) Corporate Income Tax (1120ME) Guidance Documents Tax Relief Credits and Programs