Maine Income Tax Forms and Maine Income Tax Rate Information

Maine Income Tax E-File Information

Tax centers must retain supporting documentation for a three-year period. E-File is available through State-designated Tax-preparation companies.

I-File is an online Individual Tax filing system but is limited. See website: Maine E-File

 

Who must file Maine taxes?

Otherwise: Filers must mail W-2s, 1099s, and other supporting documents to Maine Revenue Services, Augusta, Maine, 04332, to the following P.O. Boxes: 1040L Refund Returns to P.O. Box 1066; 1040L Non-refund Returns to P.O. Box 1067; 1040S Refund Returns to P.O. Box 1066; 1040S Non-refund Returns to P.O. Box 1067. Mailing addresses, for rejected returns and paper returns generally, vary depending on type of form and whether a refund is anticipated or payment is required. See http://www.maine.gov/revenue/incomeestate/mailing.htm.

 

Who must file Maine Income tax?

Residents are required to file if they were required to file a federal income tax return or taxpayer has income that is subject to Maine income tax and results in income tax liability. No need to file if your income subject to Maine income tax is less than the sum of your Maine standard deduction amount plus your personal exemption amount plus $5,200 if filing single or married filing separately, $7,850 if head-of-household or $10,450 if married filing jointly. However, you must file a return to claim any refund due to you.

 

Who is a Maine Tax Resident?

Non-residents must file if they have any Maine income that results in Maine tax liability. However, non-residents are not required to file unless the number of days worked in Maine is 12 days or more and they earn or derive income from all Maine sources totaling more than $3,000.

Married couples where one spouse is a Maine resident and the other is not have two options: (1) file jointly as if both were Maine residents; or (2) only if the couple filed a joint federal return, file separately in Maine using Form 1040ME with Schedule NRH.

Married couples where neither spouse is a Maine resident but one has Maine source income have two options: (1) file a joint Maine return and determine joint tax liability as non-residents using Form 1040ME with Schedule NR; or (2) the spouse with Maine source income may file as single using Form 1040ME with Schedule NRH.

Resident is a taxpayer for whom Maine is legal residence for all of 2014. Also, persons who maintained a permanent place of abode in Maine for the entire year and spent a total of more than 183 days in Maine; or for whom domicile was Maine for part of tax year and who maintained a permanent place of abode in Maine for rest of the year and also spent more than 183 days in Maine are considered Maine residents for tax purposes.

SCRA supersedes these rules for active duty military living in Maine solely as the result of military orders.

Maine publishes a Guide to Residency Status, which you may access at http://www.maine.gov/revenue/incomeestate/guidance/Residency_Guide_12.htm

 

What are Maine income tax forms?

All taxpayers file 1040ME; Part year and nonresidents file Schedule NR or NRH to calculate apportionment of Maine and non-Maine income.

 

What are Maine income tax deductions, income exclusions, and income tax exemptions?

May exclude social security benefits from income. Use Schedule 1, included with Form 1040 ME packet. Instructions can be accessed at: 2014 ME 1040 Packet

Any pay that is excluded from Federal Adjusted Gross Income because it was earned while serving in a combat zone or hazardous duty area is also excluded from Maine income. For tax years beginning after 2002, taxpayers whose federal income tax liability is forgiven under IRC § 692 due to a combat casualty are similarly granted a waiver from Maine income tax for the same period or periods.

Personal exemptions are $3,950 per person.

May itemize or take standard deduction. Taxpayers who itemize must use Form 1040 ME Schedule 2 to adjust federal itemized amounts.

Standard deduction amounts are as follows: single $6,200; HoH $9,100; MFJ $12,400; MFS $6,200.

Additional deductions for dependents, see page 2 of 1040 ME instructions at: 2014 ME 1040 Booklet

Credits: Qualified tuition and other educational expenses must attach worksheet

 

You and your spouse (if married) may each deduct up to $10,000 of eligible pension income* that is included in your federal adjusted gross income. Except for military retirement pay, the $10,000 cap must be reduced by any social security and railroad retirement benefits received, whether taxable or not. 2014 ME 1040 Booklet

 

What is the Maine Income Tax Filing Deadline?

Due April 15, 2015. The deadline for filing Maine income tax returns and paying the taxes due is extended for 180 days after the later of: The last day you are in a combat zone, have qualifying service outside of a combat zone, or serve in a contingency operation (or the last day the area qualifies as a combat zone or the operation qualifies as a contingency operation), or the last day of any continuous qualified hospitalization for injury from service in the combat zone or contingency operation or while performing qualifying service outside of the combat zone.

 

Other Maine Income Tax Notes

Child Care Credit – The credit is based on the federal Form 2441 but two different rates are used for the calculation. A larger credit is given for child care through a “Quality Child Care” provider as certified by the Maine DHHS. See the instructions in the Form 1040ME booklet and use the worksheet on the same page to calculate the credit. For a list of “Quality Child Care” providers, call (207) 624-7909.

Earned Income Credit – 5% of the taxpayer’s federal earned income credit. To calculate, multiply the federal credit by .05. Student loan interest deducted from federal returns must be ADDED back into the ME return.

Credit for taxes paid to other state – ME residents may claim a credit for income tax paid to another state if 1) the tax paid is directly related to income covered by the ME return and 2) the income tax paid to the other state is derived from sources in that state.

 

Other Maine Tax Information

If you purchased items for use in Maine from retailers who did not collect the Maine sales tax (such as businesses in other states and many mail order and internet sellers), you may owe Maine use tax on those items. The tax rate for purchases in 2014 is 5.5%. If you paid another state’s sales or use tax on any purchase, that amount may be credited against the Maine use tax due on that purchase. If you do not know the exact amount of Maine use tax that you owe, either multiply your Maine adjusted gross income from line 16 by .08% (.0008) or use the table below. NOTE: For items that cost $1,000 or more, you must add the tax on those items to the percentage or table amount. Use Tax on items that cost more than $5,000 must be reported on an individual use tax return by the 15th day of the month following its purchase. For additional information, visit http://www.maine.gov/revenue/salesuse/usetax/usetax.html or call (207) 624-9693.

 

Maine Tax Contact Information

Maine Revenue Services
24 State House Station
Augusta, ME 04333-0024

 

General Information:  (207) 626-8475

Forms:  (207) 624-7894 orhere

Web site:     Maine Revenue Services

Refund Status:   (207) 626-8461 or via web atRefund Status

Practitioner Hotline:  (207) 626-8458

E-File Help Desk:       (207) 624-9730 [NOTE: This number is for tax officers only–not for taxpayers]

 

Maine State Income Tax filing addresses:                                   

Payment enclosed:                      Refund expected or no payment:

P.O. Box 1067                                P.O. Box 1066

Augusta, ME 04332-1067           Augusta, ME 04332-1066