Some Maine tax situations require forms that aren't included with the standard state income tax return. If one of these situations applies to you, you can access the needed forms from the Maine Miscellaneous Forms section of the program.
How to Access Maine Miscellaneous Forms
To open the Maine Miscellaneous Forms section:
- Go to Maine State Return
- Select the three dots (Edit)
- Choose Miscellaneous Forms
Create Maine Estimated Tax Payment Vouchers (Form 1040ES-ME)
Use Form 1040ES-ME to make estimated Maine income tax payments for the upcoming tax year. Estimated payments are generally required when you expect to owe Maine income tax and don't have enough tax withheld from wages, pensions, self-employment income, or other sources.
To create estimated tax payment vouchers:
- Select Yes
- Enter the amount you want to pay for each quarter
- Enter amounts for up to four quarterly payment vouchers
The program will generate payment vouchers that you can print and mail with your payments.
Calculate an Underpayment Penalty (Form 2210ME)
Use Form 2210ME to determine whether you owe a penalty for underpaying your estimated tax or making payments late.
You may owe an underpayment penalty if:
- Your current-year Maine tax liability, after credits and withholding, is $1,000 or more.
- Your prior-year Maine tax liability was also $1,000 or more.
You generally won't owe a penalty if you paid at least 90% of your current-year Maine tax liability on time.
Form 2210ME can also help calculate a reduced penalty if your income was earned unevenly throughout the year.
Enter Prior-Year Tax Information
Enter your prior-year Maine tax amount from your Maine return:
- Line 24
- Minus Lines 25c, 25d, and 25e
This amount represents your prior-year Maine tax after nonrefundable credits.
Annualized Income Installment Worksheet
If you're using the Annualized Income Installment Worksheet, enter your Maine adjusted gross income (AGI) for each period:
- January 1 through March 31
- January 1 through May 31
- January 1 through August 31
- January 1 through December 31
The program will use this information to calculate any applicable penalty and complete Form 2210ME.
Claim a Refund for a Deceased Taxpayer (Form 1310ME)
Use Form 1310ME to claim a Maine income tax refund on behalf of a taxpayer who has passed away.
You do not need to file Form 1310ME if:
- You are the surviving spouse filing a joint return with the deceased taxpayer.
- You are the personal representative filing the return and attach documentation showing your appointment by the court.
Important
Form 1310ME cannot be electronically filed. If the form is required, the Maine return must be printed, signed, and mailed to Maine Revenue Services.
Create an Extension Payment Voucher (Form 1040EXT-ME)
Use Form 1040EXT-ME if you need to send a payment with your Maine extension request.
Keep in mind that an extension to file is not an extension to pay. If you expect to owe Maine income tax, submit your payment by the original due date to help avoid interest and penalties.
To create Form 1040EXT-ME:
- Select Yes
- Enter the payment amount
Important
Form 1040EXT-ME is not transmitted when you electronically file your Maine return. If you choose to use this voucher, print the form and mail it along with your payment to the address listed in the form instructions.
Enter Pass-Through Entity Withholding (Form 1099ME)
Form 1099ME reports Maine income tax withheld on behalf of owners, partners, shareholders, members, or beneficiaries of pass-through entities.
If Maine tax was withheld for you by a:
- Partnership
- S Corporation
- Limited Liability Company (LLC)
- Estate
- Trust
Enter the information from Form 1099ME exactly as shown so the withholding can be claimed on your Maine return.