No. If you claim the standard deduction on your federal return, you generally must also claim the Maine standard deduction on your Maine return. Maine itemized deductions are generally available only if you itemized deductions on your federal return.
For tax year 2026, the Maine instructions state that taxpayers who use the federal standard deduction must use the Maine standard deduction unless a specific exception applies, such as certain nonresident aliens who are required to itemize.
How Do I Enter Maine Itemized Deduction Adjustments?
If you itemized deductions on your federal return, you can enter Maine-specific itemized deduction adjustments by navigating to:
- Maine State Return
- Select the three dots (Edit)
- Itemized Deductions
Maine Itemized Deduction Adjustments
The Maine Itemized Deduction Adjustments section includes the following entries:
Adjustments to Income Taxes Imposed by This State or Any Other Taxing Jurisdiction or General Sales Taxes From Federal Form 1040, Schedule A, Line 5
Enter any state and local income taxes or general sales taxes included in your federal Schedule A deductions that require a Maine adjustment.
Most taxpayers can leave this field blank unless a Maine-specific adjustment applies.
Deductible Costs Included in Total Itemized Deductions From Federal Form 1040, Schedule A, Incurred in the Production of Maine Exempt Income
Enter deductible expenses included in your federal itemized deductions that were incurred to produce income exempt from Maine income tax.
Leave this field blank if you did not incur expenses related to Maine-exempt income.
Amounts Included in Total Itemized Deductions From Federal Form 1040, Schedule A, That Are Also Being Claimed for the Family Development Account Credit on Maine Schedule A, Line 18
Enter any amounts included in your federal itemized deductions that are also being used to claim the Maine Family Development Account Credit.
If you are not claiming this credit, leave the field blank.
Amounts Included in Total Itemized Deductions From Federal Form 1040, Schedule A, Attributable to Income From an Ownership Interest in a Pass-Through Entity Financial Institution
Enter deductions attributable to income from a pass-through entity financial institution when a Maine adjustment is required.
This typically applies only when the entity provides information showing a Maine-specific adjustment.
Deductible Costs of Producing Income Exempt From Federal Income Tax, but Taxable by Maine
Enter deductible costs related to income that is exempt from federal income tax but taxable by Maine.
These situations are uncommon and generally apply only when Maine and federal tax treatment differ.
Important Information About Maine Itemized Deductions
Maine itemized deductions are calculated using Form 1040ME, Schedule 2 and may differ from your federal itemized deductions due to Maine-specific rules. After completing your return, review a PDF copy of your Maine return, including Schedule 2, to verify the deduction amount being claimed.
For tax year 2026:
- Maine itemized deductions are generally limited to $37,100, not including eligible medical and dental expenses.
- If your Maine adjusted gross income exceeds certain thresholds, your standard deduction or itemized deductions may be reduced.
The 2026 phaseout thresholds are:
- $102,250 for Single or Married Filing Separately
- $153,400 for Head of Household
- $204,550 for Married Filing Jointly or Qualifying Surviving Spouse
Additional Information
Resident Individual Income Tax Booklet, Form 1040ME
Form 1040ME, Schedule 2, Line 17, Itemized Deductions
Phaseout of Itemized or Standard Deductions Worksheet