Maine Navigation

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Basic Information

• Would you like $3 to go to the Maine Clean Election Fund?
• Is at least two-thirds of your gross income for 2024 from commercial farming or fishing?
• Is your address different from the return filed last year?
• Are you filing as an Innocent or Injured Spouse?
• Married Person Electing to File Single
• Health Care Coverage Information
• I would like the Maine DHHS, Office of the Health Insurance Marketplace (CoverME.gov) to contact me to see if I or my household qualify for free or reduced-cost health coverage. I authorize MRS to share the information entered below with CoverME.gov.
• Does the Taxpayer Have Health Care Coverage?
• Does the Spouse Have Health Care Coverage?
• If Applicable, Do All Dependents Have Health Care Coverage?
• Preferred Method of Contact

Itemized Deductions

• 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
• Deductible costs, included in total itemized deductions from federal Form 1040, Schedule A, incurred in the production of 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
• 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
• Deductible costs of producing income exempt from federal income tax, but taxable by Maine

Additions to Income

• Enter the income from state bonds other than Maine
• Enter the NOL Recovery Adjustment
• Enter the Maine Capital Investment Credit Bonus Depreciation Add-back
• Enter the Fiduciary Adjustment - additions only
• Amount of loss, deductions, and other expenses subject to ME franchise tax
• Wellness Program Credit
• Enrolled tribal members in Maine (Schedule ETM)
• Maine Public Employees Retirement Contributions

Subtractions from Income

• US Bond Interest in Federal AGI
• Pension Income Deduction
• Non-Maine active duty military pay
• Military annuity payments made to a survivor of a deceased member of the military
• Pre-taxed State Retirement System Pickup Contributions
• Contributions to Qualified Tuition Programs - 529 Plans
• Fiduciary Adjustment - Deductions Only
• Section 179 Recapture - Bonus depreciation amounts are pulled automatically
• Medical Cannabis Business Expense
  • If you entered an amount above, enter your registration number or sales tax number
• Adult Use Cannabis Business Expense
  • If you entered an amount above, enter your registration number or sales tax number
• FAME Nonprofit Student Loan Repayment Credit
• Net operating loss recapture
• Qualified health care student loan payments made by your employer
• Municipal property tax benefits for senior citizens
• Family Development Account proceeds
• Interest from Maine Municipal General Obligation Bonds, Private Activity Bonds, and Airport Authority Bonds included in Federal AGI
• Amount of the reduction in your salaries and wages expense deduction related to claiming the federal Work Opportunity Credit or Empowerment Zone Credit
• Earnings from fishing operations contributed to a capital construction fund
• All items of income, gain, interest, dividends, royalties and other items of income of a pass-through financial institution due to an ownership share in the financial institution
  • If you entered an amount in the line above, enter the EIN of the financial institution here
• The total of capital gains and ordinary income resulting from depreciation recapture from the sale of multi-family affordable housing property
• Sale of eligible timberlands
• Business Interest Deduction Recapture
• Enrolled tribal members in Maine (Schedule ETM)
• Holocaust victim Settlement Payments
• ME COVID Disaster Relief Payments
• Earnings on funds held in an ABLE savings account
• Maine seed capital credit distributions from a private venture capital fund
• Income recognized from the new markets capital investment credit
• Northern Maine Transmission Corporation investment income
• Maine Space Corporation, Maine Waste Management and Recycling Program, and Mill Facilities District - interest income and capital gains from the sale of program bonds

Credits

• Child Care Credit
• Credit for Taxes Paid to Another State
• Adult Dependent Care Credit
• Property Tax Fairness Credit - Schedule PTFC
• Student Loan Repayment Tax Credit Worksheet
• Maine Seed Capital Credit
• Maine Capital Investment Credit
• Research Expense Tax Credit
• Pine Tree Development Zone Credit
• Rehabilitation of Historic Properties After 2007
• Employer Credit for Family and Medical Leave
• Employer Credit for Volunteer Firefighters and Volunteer EMS Persons
• Other Credits

Tax

• Use tax (sales tax)
• Sales tax on casual rentals of living quarters
• Contributions and Park Passes
• Voluntary Contributions
  • Miscellaneous Forms
  • Endangered and Nongame Wildlife Fund
  • Maine Children's Trust Incorporated
  • Companion Animal Sterilization Fund
  • Maine Military Family Relief Fund
  • Maine Veterans Memorial Cemetery Maintenance Fund
  • Maine Public Library Fund
  • Children’s Cancer Research Fund
  • Emergency Food Assistance Program Fund
• Park Passes
  • Number of Individual Day-use Park Passes
  • Number of Vehicle Day-use Park Passes

Refund

• Amount of state refund that you would like to apply to next year

Miscellaneous Forms

• Estimated Payment Vouchers, Form 1040ES-ME
• Form 2210ME Underpayment of Estimated Tax
• Form 1310ME Claim Refund of a Deceased Taxpayer
• Form 1040EXT-ME Extension Payment Voucher
• Form 1099ME Pass-through Withholding