Maine State Taxes
Note: TY2025 Updates are to-date.
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Note: TY2025 Updates are to-date.
ME TY2025 Tax Instruction & Forms
ME Income Tax Residency and Non-residency - Video
State-Only Returns Instructions
Maine Tax Training & Problems - NEW
Your Rights as a Maine Taxpayer
Information Contact:
Maine Revenue Services
P.O. Box 1060
Augusta, ME 04332-1060
Email: income.tax@maine.gov
Phone: 207-626-8475
Fax: 207-624-9694
Minimum training requirements to perform state returns includes:
Review of the Maine Income Tax Guide TY2025 by qualified ME1 Instructors.
Complete 4 Proficiency problems selected by ME1 TRS.
Review of completed proficiency problems by ME1 Instructor, LC, or DC
Approved in Portal by ME1 Instructor, ADS, DC
Other training programs as approved by ME1 SC
Questions or comments: email State Coordinator or State Training Specialist.
Filing Date: April 15, 2026
2025 Individual Income Tax Rates
2026 Individual Income Tax Rates
Personal Exemption: $5,150 for the taxpayer (and spouse if MFJ)
Standard Deduction: Different from Federal
Single/Married Filing Single: $15,000
Married Filing Jointly: $30,000
Head of Household: $22,500
65+: $1600 ($2000 if Unmarried and not a surviving spouse)
Pension Income Deduction - Age 55+
Military Retiree/Survivor Pension: 100%
Other pensions + IRA distributions: up to:
TY2025: $48,216 max
w/phaseout for AGIs greater than $125,000 for single tax return filers, $187,000 for head-of-household filers, and $250,000 for joint filers.
TY2024: Up to $45,864
Including social security and qualifying pension income
TY2023: $30,000
TY2022: $25,000
Property Tax Fairness Credit (PTFC)
Based on income, rent, or property tax paid in tax year.
Up to $TBD max <age 65
Up to $TBD max age 65+ (Seniors)
Sales Tax Fairness Credit (STFC)
Based on filing status, income, # of dependents.
Up to $250
Dependent Exemption - Qualifying Child Tax Credit (Refundable)
$305 per dependent Six (6) or older by tax year end
$610 per dependent UNDER Six (6) old by tax year end
subject to phaseout for certain high-income taxpayers.
Credit for Certain Homestead Modifications
Except for the carry forward of unused credits, the Maine credit for certain homestead modifications is repealed.
Benefits are now offered as grants through Maine Housing’s Home Accessibility and Repair Program administered by the Maine State Housing Authority.
Contributions to Education Savings 529 plans
Maine income subtraction modification for contributions to a qualified tuition program established under the Internal Revenue Code, Section 529 is reinstated.
Contributions to a qualified tuition plan, up to $1,000, for each designated beneficiary.
May not be claimed by taxpayers whose federal adjusted gross income exceeds approximately $100,000 if filing single or married filing separately; or $200,000 if married filing jointly or head of household.
Sign Page 3 of your 1040ME tax form after reviewing your return.
Include all required state copies of IRS Forms (W-2, 1099s, etc.).
Tax Due? Set up Direct Deposit on your tax forms, OR enclose (do not staple or tape) a check or money order with your tax return payable to Treasurer, State of Maine. Include your complete name, address, and telephone number on your check or money order.
Optionally - Make Electronic Payments: please remit your tax due or quarterly Estimated Tax payments payment using Maine EZ Pay at www. maine.gov/revenue.
See mailing addresses list below.
Note: Do not send cash. If you owe less than $1.00, you do not have to pay it.
Maine Revenue Services
PO BOX 1066
Augusta ME 04332-1066
Include your check or money order payable as above if not depositing electronically (direct deposit).
Maine Revenue Services
PO BOX 1067
Augusta ME 04332-1067
Include your check or money order payable as above if not paying electronically (direct debit).
Mail quarterly Individual Income Tax Estimated Payments Voucher (Form 1040ES-ME) with your check or money order payable as above to:
Maine Revenue Services
P.O. Box 9101
Augusta, ME 04332-9101
For other MRS mailing addresses Click Here