Program Entry
To access Maine miscellaneous forms:
- Maine State Return
- Select the three dots (Edit)
- Miscellaneous Forms
Create Maine Estimated Payment Vouchers (Form 1040ES-ME)
Use Form 1040ES-ME if you need to make estimated Maine income tax payments for the upcoming tax year. Estimated payments are generally used by taxpayers who expect to owe tax and do not have enough tax withheld from wages, pensions, or other income.
To create estimated 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 payment.
Complete Maine Underpayment of Estimated Tax (Form 2210ME)
Use Form 2210ME to determine whether you owe a penalty for underpaying estimated tax or making estimated tax payments late.
You may owe a 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 may not owe a penalty if you paid at least 90% of your current-year tax on time.
This form may also be used to calculate a reduced penalty if your income was received unevenly throughout the year.
Enter Prior-Year Tax for Form 2210ME
Enter the total tax from your prior-year Maine return.
Use the amount from:
- Line 24
- Minus Lines 25c, 25d, and 25e
This represents your prior-year Maine tax after nonrefundable credits.
Complete the Annualized Income Installment Worksheet
If you choose to use the Annualized Income Installment Worksheet, enter your Maine adjusted gross income 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 underpayment penalty and complete Form 2210ME.
Claim a Refund for a Deceased Taxpayer (Form 1310ME)
Form 1310ME is used to claim a Maine income tax refund on behalf of a taxpayer who has died. The form must be completed by the person claiming the refund.
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 Maine income tax return for the deceased taxpayer. However, you must attach a copy of the court certificate showing your appointment.
Create an Extension Payment Voucher (Form 1040EXT-ME)
Use Form 1040EXT-ME if you need to make a payment with your Maine extension request.
An extension of time to file does not extend the time to pay any tax due. If you expect to owe Maine income tax, you should submit your payment by the original due date to help avoid interest and penalties.
To complete Form 1040EXT-ME:
- Select Yes
- Enter the payment amount
Important: Form 1040EXT-ME is not submitted when you electronically file your Maine tax return. If you choose to make an extension payment using this voucher, you must 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, members, partners, shareholders, or beneficiaries of pass-through entities.
If Maine tax was withheld for you by a:
- Partnership
- S Corporation
- LLC
- Estate
- Trust
Enter the information from Form 1099ME exactly as shown so the withholding can be claimed on your Maine return.