Maine conforms with the IRS regarding the tax treatment of Unemployment income. If the taxpayer does not qualify for the federal deduction, then all unemployment benefits included in federal AGI are taxable to Maine
What to do if you already filed?
If you filed the return before the unemployment exclusion legislature was passed and the IRS adjusted the federal return, you will need to file an amended Maine return. You will need to adjust the federal return to match the Federal Adjusted Gross Income amount the IRS has on file.
Do I need to amend my Maine return?
If you filed your return and claimed the unemployment exclusion on the federal return, you do not need to amend the Maine return. The Maine return is based on the Federal Adjusted Gross Income.