Maine State Tax Forms

Maine state tax forms vary by tax type, but the primary form for individual income taxpayers is Form 1040ME.

This single return is used by full-year residents, nonresidents, and part-year residents to file their annual Maine income tax.

All official forms, schedules, and instructions are issued by Maine Revenue Services (MRS). Taxpayers can access, complete, and submit many returns electronically through the Maine Tax Portal, which is the state’s preferred and most efficient filing method.

Individual Income Tax Forms

These are the most commonly used forms for Maine individual taxpayers:

Core Return

• Form 1040ME – Maine Individual Income Tax Return
  Used by residents, nonresidents, and part-year residents to report income, claim credits, and calculate Maine tax liability.

Credits and Adjustments

• Schedule PTFC/STFC – Property Tax Fairness Credit / Sales Tax Fairness Credit
  Allows eligible taxpayers to claim refundable credits based on property taxes paid or sales tax burden, subject to income limits.
• Schedule A – Adjustments to Tax / Child Care Credit Worksheet
  Used to calculate certain income adjustments and credits, including Maine’s child care credit.

Nonresident and Part-Year Schedules

• Schedule NR / NRH
  Required for nonresidents and part-year residents to allocate income earned inside and outside Maine and calculate the nonresident credit.

Payments, Extensions, and Amendments

• Form 1040ES-ME – Estimated Income Tax Payments
  Used by individuals who must make quarterly estimated tax payments.
• Form 1040EXT-ME – Extension Payment Voucher
  Allows taxpayers to submit a payment with an extension request. (Note: An extension to file is not an extension to pay.)
• Form 1040X-ME – Amended Maine Individual Income Tax Return
  Used only for tax years prior to 2013.
  For recent years, amendments are made by filing a new Form 1040ME and checking the “Amended Return” box.

Business and Other Maine Tax Forms

Maine Revenue Services also administers a wide range of business and fiduciary tax forms, including:

• Form 1120ME – Maine Corporate Income Tax Return
  For C corporations doing business in Maine.
• Form 1041ME – Fiduciary Income Tax Return
  Used by resident and nonresident estates and trusts.
• Form 941ME – Employer’s Return of Maine Income Tax Withholding
  Filed by employers to report state income tax withheld from employee wages.
• Form 941P-ME – Pass-Through Entity Withholding Return
  Used to report Maine income tax withheld from members of pass-through entities.

How to Access and File Maine Tax Forms

Electronic Filing (Recommended)

Electronic tax filing is the fastest, safest, and most accurate way to file Maine tax returns. Through the portal, taxpayers can:

• File individual and business returns electronically
• Make payments and estimated tax payments
• Submit extension payments
• Amend returns
• View account history and correspondence
• Receive faster refunds and confirmation of filing

Electronic filing also reduces math errors and processing delays compared to paper returns.

Paper Forms

If you prefer to file by mail:

• Forms and instructions can be downloaded and printed from the Maine Revenue Services website
• Printed forms may also be requested by mail using the Electronic Request Form
• You can request forms by phone at (207) 624-7894

Filing Tip

Even if you prepare your return using tax software or a tax professional, electronic filing through the Maine Tax Portal or approved e-file providers is the most reliable option.

Paper filing should generally be reserved for taxpayers who cannot file electronically or who are required to submit supporting documentation by mail.