Maine State Income Tax Overview

Maine is one of the many states that charges a state income tax on its residents and those who earn income from a source based in Maine.  A state income tax requires the filing of a separate tax return from the federal income tax return that the Internal Revenue Service (IRS) requires for federal income tax.

Below are common questions about state income tax in Maine, such as who has to file, tax rates, and filing dates.  If you need information about federal income and tax returns, visit our “Tax Relief” page.

Who does Maine require to file a state income tax return?

Maine requires you to file a state income tax return if you were a resident of Maine or you otherwise earned income from a source based in Maine during the tax year.

You are a resident of Maine if any of the following are true:

  • You are domiciled in Maine for the entire tax year
  • You do not live in Maine for the entire tax year but you have a permanent home in Maine and spend more than 183 days of the tax year in Maine

If you are domiciled in Maine for a given tax year, you will remain domiciled in Maine for future tax years until you establish a domicile somewhere else.  If you maintain a domicile in Maine, you are considered a resident of Maine even if you spend the entire tax year outside of the state.

If you moved in or out of Maine during the tax year, you usually have to file a Maine state income tax return if you had taxable income.  Your Taxable income includes any income you earned while in Maine and any income from a Maine-based source while outside of Maine.

What amount of tax can I expect to pay for Maine state income tax?

Maine state income taxes are calculated based on your filing status and level of income.  Taxes are calculated based on the tables below:

Single and Married Filing Separately

If taxable income is: The tax is:
Less than $5,000 2.0% of taxable income
$5,000 but less than $9,950 $100 plus 4.5% of the excess over $5,000
$9,950 but less than $19,950 $323 plus 7.0% of the excess over $9,950
$19,950 or more $1,023 plus 8.5% of the excess over $19,950

Head of Household

If taxable income is: The tax is:
Less than $7,500 2.0% of taxable income
$7,500 but less than $14,900 $150 plus 4.5% of the excess over $7,500
$14,900 but less than $29,900 $483 plus 7.0% of the excess over $14,900
$29,900 or more $1,533 plus 8.5% of the excess over $29,900

Married and Surviving Spouse Filing Joint Return

If taxable income is: The tax is:
Less than $10,000 2.0% of taxable income
$10,000 but less than $19,950 $200 plus 4.5% of the excess over $10,000
$19,950 but less than $39,900 $648 plus 7.0% of the excess over $19,950
$39,900 or more $2,045 plus 8.5% of the excess over $39,900

Maine allows a personal exemption of $2,850, as well as a standard deduction as follows:

  • Single $5,800
  • Head of Household $8,500
  • Married Filing Jointly $9,650
  • Married Filing Separately $4,825

When does Maine require that I file a state income tax return?

Maine state income tax returns are due each year on April 15.  If April 15 falls on a weekend or holiday, state income tax returns are due on the first business day thereafter.

If you cannot file your state income tax return by the filing day, you ?????

An extension only applies to the date when you have to file your state income tax return, not when your tax payment is due.  If you do not pay any tax due by April 15, you will be charged a penalty for failing to pay your tax on time and interest on any unpaid balance until it is paid in full.

What should I do if I need help filing my Maine state income taxes?

You can get help with your Maine or federal income taxes by calling the number at the top of this page.  You will be put in contact with a tax attorney who has experience with Maine state income tax as well as federal income tax laws.  He will be able to answer any questions about your specific tax situation and help you file your tax returns.

by Mark Johnston

Mark has been a contributor to legal web sites related to bankruptcy, tax, and criminal law since 2011. He has an Accounting degree from Texas A&M University.