No. Generally, if you claim the standard deduction on your federal return, you must also use the Maine standard deduction on your Maine return. Maine itemized deductions are available only to taxpayers who itemized deductions on their federal return.
Most taxpayers will not need to enter amounts in the fields below. These entries are generally used only when a Maine-specific adjustment applies to your federal itemized deductions.
How Do I Enter Maine Itemized Deduction Adjustments?
If you itemized deductions on your federal return, Maine-specific itemized deduction adjustments can be entered under:
- Maine
- 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 itemized deductions that must be adjusted for Maine purposes.
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.
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.
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 financial institution that require adjustment for Maine purposes.
Deductible Costs of Producing Income Exempt From Federal Income Tax, but Taxable by Maine
Enter deductible expenses related to income that is exempt from federal income tax but taxable by Maine.
Important
Many Maine itemized deduction calculations are based on information from your federal Schedule A. Maine Form 1040ME, Schedule 2, is used to calculate your Maine itemized deductions by adjusting your federal itemized deductions for Maine-specific rules.
After completing your federal and Maine returns, review a PDF copy of your Maine return, including Form 1040ME, Schedule 2, to verify the itemized deduction amounts reported and determine whether any Maine-specific adjustments are required.
Your Maine standard deduction or itemized deductions may be subject to a phaseout if your Maine adjusted gross income exceeds:
- $100,000 if Single or Married Filing Separately
- $150,000 if Head of Household
- $200,050 if Married Filing Jointly or Qualifying Surviving Spouse
If your income exceeds the applicable threshold, Maine requires a calculation to reduce your standard deduction or itemized deductions.
In addition, the maximum Maine itemized deductions that may be claimed, excluding medical and dental expenses, is $36,300 plus eligible medical and dental expenses included in federal itemized deductions.
Additional Information
Resident Individual Income Tax Booklet, Form 1040ME
Form 1040ME, Schedule 2, Line 17, Itemized Deductions
Phaseout of Itemized or Standard Deductions Worksheet