Maine Vouchers and Instructions for Estimated Tax Payments

Vouchers and Instructions for Estimated Tax Payments
Form 1040ES-ME
State of Maine
Estimated Tax for Individuals

Maine Revenue Services
P.O. Box 9101
Augusta, Maine
04332-9101

FORM 1040ES-ME Instructions

Maine Tax Portal
• These instructions are intended for the majority of taxpayers who report
on a calendar year basis. If you report on a fiscal year basis, the dates
should be changed to correspond with your fiscal year.

Use the Maine Tax Portal (MTP) to pay estimated individual
income tax electronically at revenue.maine.gov. Electronic
payments eliminate the necessity of filing Forms 1040ESME (income tax estimated payment vouchers). Note: Certain taxpayers
with large annual tax liabilities are required to remit tax payments
electronically. See Maine Rule 102 on the Maine Revenue Services
website at maine.gov/revenue (select Laws & Rules).

• If mailing the estimated income tax payment, Form 1040ES-ME may be
downloaded at maine.gov/revenue/tax-return-forms.

1) WHO MUST MAKE ESTIMATED TAX PAYMENTS. In most cases,
you must pay estimated tax if your estimated Maine income tax for the year,
over and above tax withheld and allowable credits, is $1,000 or more and if
your tax liability for the prior year was also $1,000 or more.
2) HOW TO CALCULATE YOUR ESTIMATED TAX. Use the worksheet
on page 2 to calculate your estimated tax. To avoid penalties, the estimated
tax paid must be no less than the smaller of the following:
a) An amount equal to the preceding year’s tax liability, if the preceding
year was a taxable year of 12 months; or
b) An amount equal to 90% of the tax liability for the current taxable
year.
You will also find information concerning the Maine personal exemption,
standard deduction, and the tax rate schedules on page 2. The standard
deduction amounts, exemption amount, and tax rate schedules are those in
effect under current law for tax years beginning in 2025.
Note – Special Rule for Unusual Event Income.
Definitions. For purposes of this special rule, the following terms have
the following meanings:
Maine taxable income means income subject to Maine income tax, but
which is not subject to Maine income tax withholding. For example, for
purposes of this special rule, Maine taxable income includes business income
and capital gains, but does not include wages.
Unusual event income means Maine taxable income (as defined above)
received during an estimated tax installment period of the current tax year, but
only if that amount exceeds the Maine taxable income received during the same
estimated tax installment period of the prior tax year by $500,000 or more.
Special Rule. If you have unusual event income, you must pay a Maine
estimated tax on that income equal to 90% of the tax liability on that income.
This special rule prohibits you from utilizing the prior year tax liability rule
under paragraph a above to determine the amount of Maine estimated tax
due on unusual event income. The estimated tax due on unusual event
income is in addition to the estimated tax due on any other income received
during the installment period (such as pension or annuity income subject
to Maine income tax withholding where the Maine withholding amount is
insufficient). Maine income that is not unusual event income is subject to
the regular estimated tax requirements contained in 36 M.R.S. § 5228 and
briefly described in these instructions.
Example: If your Maine taxable income not subject to withholding during
January-March 2024 was $300,000 and your Maine taxable income during
January-March 2025 is $900,000, you have unusual event income (i.e., the
2025 income amount exceeds the 2024 income amount by $500,000 or
more). Therefore, under the special rule, you must pay a Maine estimated
tax for the January-March 2025 installment period equal to 90% of the tax
liability on the $600,000 ($900,000 - $300,000). You cannot, with respect
to the $600,000, calculate the estimated tax based on your prior year tax
liability (as may be allowed for other income).

Extension to pay; waiver of penalty. If you are subject to the special
rule described above and you meet all of the criteria listed below, you are
entitled to an extension of time to pay the estimated tax or to receive a waiver
of penalty associated with the unusual event income. Any extension of time
granted may not extend past the original due date for filing the return for
the tax year. Requests for extension of time to pay or for waiver of penalty
must be submitted to the State Tax Assessor in writing. You must meet all
of the following:
a) You are an owner in a pass-through entity;
b) You had no control over the distribution of the unusual event income;
c) You did not actually or constructively receive payment of the unusual
event income; and
d) You pay the estimated tax on the unusual event income by the
estimated tax installment payment due date following the installment
period during which you actually or constructively receive the unusual
event income.
3) WHEN AND WHERE TO MAKE PAYMENTS. The first installment
payment is due on April 15, 2025. You may either pay all of your estimated
tax at that time or pay in four equal installments on April 15, 2025, June
16, 2025, September 15, 2025, and January 15, 2026. Payments can be
made electronically using the MTP (no forms required) at revenue.maine.
gov or send your payment with the appropriate voucher Form 1040ES-ME
to the address printed on the voucher. If you overpaid your 2024 income
tax and elected to apply the overpayment to your 2025 estimated tax, that
overpayment may be partially or fully applied to any installment.
4) FARMERS AND FISHERMEN. If at least 2/3 of your estimated
adjusted gross income is from farming or fishing, your estimated tax may
be paid in a single installment due on or before January 15, 2026. If you file
your 2025 individual income tax return on or before March 1, 2026, and pay
the total tax at that time, you need not make an estimated tax payment.
5) CHANGES IN INCOME. Even though you are not required to pay
estimated tax on April 15, 2025, your expected income may change so
that you will be required to pay estimated tax later in the year. When the
change becomes known and the estimated tax is calculated, payment may
be made at one time on the next installment due date or it may be paid in
equal installments on the remaining due dates. If your estimated tax liability
decreases because of an income change, reduce the remaining installments.
6) UNDERPAYMENT PENALTY. A penalty accrues automatically
on underpayments of the required installment amount for the period of
underpayment. The penalty does not apply if each required payment was
made on time and if the total estimated tax paid is equal to 90% (66 2/3% for
farmers and fishermen) of the income tax liability for the current year or 100%
of the tax liability for the preceding year, if that year was a taxable year of 12
months. If you have unusual event income, you may be eligible to request
an extension of time to pay the estimated tax or to request a waiver of the
penalty associated with unusual event income. See Note under item 2 above.

COMPUTATION and RECORD of PAYMENTS
VOUCHER NUMBER
AND DATE PAID

TOTAL ESTIMATE
ORIGINAL OR AMENDED

2024 OVERPAYMENT
APPLIED TO INSTALLMENTS

AMOUNT OF
INSTALLMENT PAYABLE

BALANCE
DUE

TOTAL OF
PAYMENTS

APRIL 15
JUNE 16

$
$

$
$

$
$

$
$

$

SEPT. 15

$

$

$

$

$

JAN. 15

$

$

$

$

1
2

$
$

3
4

1

Revised: December 2024

Form 1040ES-ME

2025 ESTIMATED TAX WORKSHEET (Keep for your records)

1.

Total income expected in 2025 (line 1, 2025 federal Estimated Tax Worksheet) .............................................. 1.

2.

Deduct - income subtraction modifications included in line 1. See the 2024 Form 1040ME, Schedule 1S.
Note that the maximum pension income deduction is increased to $48,216 for tax year 2025. ....................... 2.
The maximum pension income deduction is equal to the annual social security benefit for an individual at the
retirement age, as defined in 42 USC § 416(l), as of January 1, 2025.

3.

Line 1 less line 2 ................................................................................................................................................ 3.

4.

Add - income addition modifications. See the 2024 Form 1040ME, Schedule 1A. ........................................... 4.

5.

Adjusted gross income for Maine (line 3 plus line 4) ......................................................................................... 5.

6.

a. Deductions - standard or itemized (up to $36,300). See instructions below ......... 6a.
b. Exemptions - enter $5,150 ($10,300, if married filing jointly).
Except, enter $0 if you (or if married filing jointly, both you and your spouse) may be claimed
as a dependent on another person’s return. If married filing jointly and only one spouse may
be claimed as a dependent on another person’s return, enter $5,150.
Note: If your Maine adjusted gross income is over $333,450, complete the Worksheet for
Phaseout of Personal Exemption Amount available at maine.gov/revenue/tax-return-forms. ........6b.

7.

Total of lines 6a and 6b ...................................................................................................................................... 7.

8.

Maine estimated taxable income (line 5 less line 7) .......................................................................................... 8.

9.

Estimated tax (multiply line 8 by the applicable rate from the Tax Rate Schedules below). .............................. 9.

10. Tax credit recapture amounts. See instructions below. ................................................................................... 10.
11. Credits. See the 2024 Form 1040ME, Schedule A. ......................................................................................... 11.
12. Estimated Maine income tax to be withheld during the year ........................................................................... 12.
13. ESTIMATED TAX (add lines 9 and 10 less lines 11 and 12) ..........................................................................13.
TAX CREDIT RECAPTURE AMOUNTS: Line 10 is the amount of credits previously used to reduce Maine income tax that are now subject to
recapture.

MAINE DEDUCTIONS — (Line 6a above)

TAX RATE SCHEDULES — (Line 9 above)

Note: If your Maine adjusted gross income is over $100,000, your itemized
deductions or standard deduction may be reduced. See the Worksheet
for Phaseout of Itemized/Standard Deductions available at maine.gov/
revenue/tax-return-forms.

For Single Individuals and Married Persons Filing Separate Returns
If the taxable income is:
The Tax is:
Less than $26,800
5.8%
$26,800 but less than $63,450 $1,554 plus 6.75% of excess over $26,800
$63,450 or more
$4,028 plus 7.15% of excess over $63,450

Itemized Deductions: If you plan to itemize deductions, enter the
estimated total of your itemized deductions (see Maine Form 1040,
Schedule 2 and related instructions). If you do not plan to itemize
deductions, enter the standard deduction amount for your filing status
shown below.

For Unmarried or Legally Separated Individuals who Qualify as
Heads of Household
If the taxable income is:
The Tax is:
Less than $40,200
5.8%
$40,200 but less than $95,150 $2,332 plus 6.75% of excess over $40,200
$95,150 or more
$6,041 plus 7.15% of excess over $95,150

Standard Deduction for 2025:
Single ------------------------ $15,000 Married Filing Jointly or Qualifying
Head of Household ------ $22,500
Surviving Spouse ---------$30,000
Married Filing Separately $15,000

For Married Individuals and Surviving Spouses Filing Joint Returns
If the taxable income is:
The Tax is:
Less than $53,600
5.8%
$53,600 but less than $126,900 $3,109 plus 6.75% of excess over $53,600
$126,900 or more
$8,057 plus 7.15% of excess over $126,900

Additional Standard Deduction for Age and/or Blindness:
Married (whether filing jointly or separately) or a qualified widow(er):
the additional standard deduction is $1,600 if one spouse is age 65 or
over OR blind; $3,200 if one spouse is 65 or over AND blind; $3,200 if
both spouses are 65 or over OR blind; $6,400 if both spouses are 65
or over AND blind, etc.
Unmarried (single or head of household): the additional standard
deduction is $2,000 if the individual is 65 or over OR blind; $4,000 if
the individual is both 65 or over AND blind.

2

CLEAR

PRINT

Pay your estimated tax electronically using the Maine Tax Portal at revenue.maine.gov and eliminate the need to file Form 1040ES-ME or detach and
mail this voucher with check or money order payable to Treasurer, State of Maine, to: Maine Revenue Services, P.O. Box 9101, Augusta, ME
TAX PORTAL 04332-9101.

Maine □

■

2025

Form
1040ES-ME

	

Estimated Tax Payment
Voucher 1 for Individuals
Due April 15, 2025

Initial Your Social Security Number

Your Last Name

	

Initial Spouse’s Social Security Number

99

*1902320*
1.

Check if you are a first-time estimate filer.

2.
3.

Check if your address has changed.
Amount of payment:

.00

Spouse’s Last Name

4. If you are a fiscal year filer,
enter month/year ending:

Address (number, street and apt. no.)

NOTE: If you are married and plan to file a joint 2025
return with your spouse, enter your spouse’s name and
social security number in the spaces provided.

	

	

ZIP Code

■ ---------------------- ■
(cut along dotted line)

Pay your estimated tax electronically using the Maine Tax Portal at revenue.maine.gov and eliminate the need to file Form 1040ES-ME or detach and
mail this voucher with check or money order payable to Treasurer, State of Maine, to: Maine Revenue Services, P.O. Box 9101, Augusta, ME
TAX PORTAL 04332-9101.

Maine □

■

2025

Form
1040ES-ME

	

Estimated Tax Payment
Voucher 2 for Individuals
Due June 16, 2025

Initial Your Social Security Number

Your Last Name

	

*1902320*

Initial Spouse’s Social Security Number

99

1.

Check if you are a first-time estimate filer.

2.
3.

Check if your address has changed.
Amount of payment:

.00

Spouse’s Last Name

4. If you are a fiscal year filer,
enter month/year ending:

Address (number, street and apt. no.)

NOTE: If you are married and plan to file a joint 2025
return with your spouse, enter your spouse’s name and
social security number in the spaces provided.

	

	

ZIP Code

■ ---------------------- ■

Maine □
TAX PORTAL

■

Pay your estimated tax electronically using the Maine Tax Portal at revenue.maine.gov and eliminate the need to file Form 1040ES-ME or detach and
mail this voucher with check or money order payable to Treasurer, State of Maine, to: Maine Revenue Services, P.O. Box 9101, Augusta, ME 04332-9101.

2025

Form
1040ES-ME

Your First Name	

Estimated Tax Payment
Voucher 3 for Individuals
Due September 15, 2025

*1902320*

Initial	 Your Social Security Number

1.	

Your Last Name

Spouse’s First Name	

Initial	 Spouse’s Social Security Number

99

Check if you are a first-time estimate filer.

2.	
Check if your address has changed.
3.	 Amount of payment:

.00

Spouse’s Last Name

4.	 If you are a fiscal year filer,
	 enter month/year ending:

Address (number, street and apt. no.)

NOTE: If you are married and plan to file a joint 2025
return with your spouse, enter your spouse’s name and
social security number in the spaces provided.

City	

State	

ZIP Code

■---------------------- ■
(cut along dotted line)

Maine □

Pay your estimated tax electronically using the Maine Tax Portal at revenue.maine.gov and eliminate the need to file Form 1040ES-ME or detach and
mail this voucher with check or money order payable to Treasurer, State of Maine, to: Maine Revenue Services, P.O. Box 9101, Augusta, ME 04332-9101.

TAX PORTAL

■

2025

Form
1040ES-ME

Your First Name	

Estimated Tax Payment
Voucher 4 for Individuals
Due January 15, 2026

Initial	 Your Social Security Number

1.	

Your Last Name

Spouse’s First Name	

*1902320*

Initial	 Spouse’s Social Security Number

99

Check if you are a first-time estimate filer.

2.	
Check if your address has changed.
3.	 Amount of payment:

.00

Spouse’s Last Name

4.	 If you are a fiscal year filer,
	 enter month/year ending:

Address (number, street and apt. no.)

NOTE: If you are married and plan to file a joint 2025
return with your spouse, enter your spouse’s name and
social security number in the spaces provided.

City	

State	

ZIP Code

■---------------------- ■