Maine Taxes

Maine Tax Guide

Here is a short summary of the basic features of taxation in the state of Maine. This is a simple tax guide which covers the main aspects of taxation in Maine.

Maine Income Tax

  • There are 4 basic slabs under the Maine tax collection scheme. These are further subdivided into categories of single and married taxpayers.
  • The tax rates for both single and married taxpayers are 2%, 4.5%, 7% and 8.5% respectively.
  • The slabs for the above tax rates differ from single to married taxpayers. For example, 2% income tax is levied on single taxpayers for the first $4,950 annual income but for married taxpayers, the same rate of tax applies to the first $9,950 earned.
  • Taxpayers need to file form 1040-ME also known as the long form or 1040S-ME also known as the short form by the 15th of April each year, or the next business day in the event that the 15th falls on a holiday or weekend.
  • The above mentioned forms can be downloaded from the official website of the Maine Revenue Services.

Maine Sales Tax

  • General sales tax in Maine is deducted at a flat 5%.
  • There is also a 7% charge levied by the state on prepared food, lodging and a 10% charge on car rentals.
  • There are some specific exemptions for organizations like schools, churches, hospitals and libraries. These organizations are listed with the Maine Revenue Services website.

Maine Property Tax

  • All personal property which is owned in the state of Maine is subject to property tax unless specific exemptions exist. These exemptions are listed on the revenue department website.
  • The state of Maine assesses property tax at the local level, but the municipal assessors are appointed by the Property Tax Division of the Maine Revenue Services and are governed by state statutes.
  • There are two distinct sections in the property tax division in Maine – Municipal Services and the Unorganized Territory.
  • While property tax administration is handled locally, the municipality issues property tax bills.
  • Those residents who have owned homestead property in the state for at least a year and have occupied the same premises are eligible for a tax exemption of $10,000.

Maine Estate and Inheritance Taxes

  • There is a tax imposed on estates valued at $1 million or more by the state of Maine.
  • Even in the absence of federal tax, the estate tax is still collected by the state.
  • There is no inheritance tax collected by the state of Maine.

Prior Year 1040ME Maine Individual Income Tax Forms

2006 2007 2008 2009 2010

Where to Mail FEDERAL IRS Tax Forms Within Maine:

IRS Form If you ARE NOT Enclosing a Payment, Use This Address: If you ARE Enclosing Payment, Use This Address:
1040: Department of the Treasury
Internal Revenue Service
Kansas City, MO  64999-0002
Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-0008
1040A: Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0015
Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-0008
1040EZ: Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0014
Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-0008

Maine Tax Help

(207) 287-2076

Income Tax Assistance:
(207) 626-8475

Taxpayer Advocate:
(207) 624-9649

Hearing Impaired:
(NexTalk) 1-888-577-6690