×
tax forms found in
Tax Form Code
Tax Form Name

Maine Free Printable 19_1040me_gen_instructions.indd for 2020 Maine Form 1040-ME Instructions

It appears you don't have a PDF plugin for this browser. Please use the link below to download 2019-maine-income-tax-instructions.pdf, and you can print it directly from your computer.

Form 1040-ME Instructions
19_1040me_gen_instructions.indd

2019 MAINE Resident, Nonresident, or Part-year Resident Individual Income Tax Booklet Form 1040ME Maine FastFile Electronic filing and payment services For more information, see www.maine.gov/revenue Free internet access is available at most local libraries in Maine. See your librarian for details about free internet access. TAXPAYER ASSISTANCE and FORMS Visit www.maine.gov/revenue to obtain the latest tax updates, view frequently asked questions (FAQs), pay your tax, or email tax-related questions. Collection problems and payment plans: (207) 621-4300 - Weekdays 8:00 a.m.- 5:00 p.m. Call this number if you have a tax balance due that you would like to resolve. To download or request forms or other information: Visit www.maine.gov/revenue/forms or call (207) 624-7894 Every day 24 Hours. Tax violations hot line: (207) 624-9600 - Call this number or send an email to [email protected] to report possible tax violations including failure to file tax returns, failure to report all income and failure to register for tax filing. TTY (hearing-impaired only): 711 - Weekdays 9:00 a.m.- 4:00 p.m. Assistance: (207) 626-8475 - Weekdays 9:00 a.m.- 4:00 p.m. Get refund status: Visit www.maine.gov/revenue or call (207) 624-9784 - Weekdays 9:00 a.m.- 4:00 p.m. Federal income tax information and forms: Call the Internal Revenue Service at (800) 829-1040 or visit www.irs.gov. Form 1040ME due date: Wednesday, April 15, 2020 Printed Under Appropriation 010 18F 0002.07 MAINE REVENUE SERVICES P.O. BOX 1060 AUGUSTA, ME 04332-1060 IMPORTANT CHANGES for 2019 Use tax (sales tax). 36 M.R.S. § 1861-A. For tax years beginning on or after January 1, 2019, the calculation used to report unpaid use tax on the Maine individual income tax return is lowered from .08% to .04% of Maine adjusted gross income. Apportionment of Income – sale of a partnership interest. 36 M.R.S. § 5211. For tax years beginning on or after January 1, 2019, the income tax apportionment calculation with respect to the sale of a partnership interest owned by another business entity (C corporation, S corporation, partnership, etc.) must be based on the gross receipts, rather than on the gains or losses, from such sales. This change is made to effect consistency with the general business apportionment calculation, which is based on gross receipts. Municipal volunteer program for property tax assistance subtraction modification. 36 M.R.S. §§ 5122(2)(EE) and 6232(1-A). The $750 limitation on benefit earnings under the municipal volunteer property tax assistance program is increased to $1,000 or 100 times the state minimum hourly wage under Title 26, section 664, subsection 1, whichever is greater. To the extent included in federal adjusted gross income, the benefits earned may be excluded from Maine taxable income. Maine Fishery Infrastructure Investment Tax Credit. 36 M.R.S. § 5216-D. For tax years beginning on or after January 1, 2019, the Maine fishery infrastructure investment tax credit is repealed. Partnership audit adjustments. 36 M.R.S. c. 815. For tax years beginning on or after January 1, 2018, a partnership that has not elected out of the federal centralized audit regime under Internal Revenue Code, Section 6221(b) and is subject to an IRS audit must report information affecting the Maine tax liability of its partners to the assessor within 180 days from the final determination date of the audit. A pass-through entity that is a partner in an audited partnership is also subject to the reporting requirement with respect to the portion of adjustments applicable to that partner. In some cases, the partnership could be subject to tax on some or all of the audit adjustments at the partnership level. Installment sales of real or tangible property – nonresident individuals. 36 M.R.S. § 5147. For tax years beginning on or after January 1, 2019, nonresident individual taxpayers may elect to recognize the entire gain from an installment sale of real or tangible property located in Maine in the taxable year of the transfer or the remaining gain in a subsequent taxable year to the extent the gain has not been reported in a previous tax year. The election is irrevocable and may only be made on a timely filed original income tax return. See the complete 2019 Summary of Tax Law Changes available at www.maine.gov/revenue. MAINE REVENUE SERVICES MISSION STATEMENT The mission of Maine Revenue Services is to fairly and efficiently administer the tax laws of the State of Maine, while maintaining the highest degree of integrity and professionalism. 2 GENERAL INSTRUCTIONS Print or type your name(s) and current mailing address in the spaces provided. Social security number(s): You must enter your social security number(s) in the spaces provided. Who must file? A Maine income tax return must be filed by April 15, 2020 if you are a resident of Maine who is required to file a federal income tax return or if you are not required to file a federal return, but do have income subject to Maine income tax resulting in a Maine income tax liability. Even if you are required to file a federal income tax return, you do not have to file a Maine income tax return if you have no addition income modifications (Form 1040ME, Schedule 1, line 1i) and your income subject to Maine income tax is less than the sum of your Maine standard deduction amount plus your personal exemption amount. However, you must file a return to claim any refund due to you. Generally, if you are a nonresident or a “Safe Harbor” resident who has income from Maine sources resulting in a Maine income tax liability, you must file a Maine income tax return. See below for more information on residency, including “Safe Harbors.” Nonresidents - see Schedule NR instructions for minimum taxability thresholds. Also see, 36 M.R.S. § 5142(8-B) and Rule 806. For additional answers to frequently asked questions (faqs), visit www.maine.gov/revenue/faq/homepage.shtml. Check the box above your social security number if this is an amended return. You must file an amended Maine income tax return if (1) you have filed an amended federal income tax return that affects your Maine income tax liability; (2) the Internal Revenue Service has made a change or correction to your federal income tax return that affects your Maine income tax liability; or (3) an error has been made in the filing of your original Maine income tax return. For more information, see the frequently asked questions at www.maine.gov/revenue/faq/income_faq.html. Line A. Maine Residents Property Tax Fairness Credit & Sales Tax Fairness Credit - Maine residents and part-year residents only - See Schedule PTFC/STFC. Check the box on line A only if you are claiming the Property Tax Fairness Credit on line 25d and/or the Sales Tax Fairness Credit on line 25e AND you are completing Form 1040ME in accordance with the instructions in Step 1 of Schedule PTFC/STFC. Otherwise, leave the box blank. See the Schedule PTFC/STFC instructions for Step 1. What is my Residence Status? NOTE: Schedule PTFC/STFC is available at www.maine.gov/revenue/ forms or call the forms line at (207) 624-7894. To determine your residency status for 2019, read the following. Line 1. FOR MAINE RESIDENTS ONLY. The Maine Clean Election Fund finances the election campaign of certified Maine Clean Election Act candidates. Checking this box does not increase your tax or reduce your refund but reduces General Fund revenue by the same amount. Domicile: Domicile is the place an individual establishes as his or her permanent home and includes the place to which he or she intends to return after any period of absence. A number of factors associated with residency are relevant in the evaluation of a claimed domicile. A domicile, once established, continues until a new, fixed and permanent home is acquired. To change domicile, a taxpayer must exhibit actions consistent with a change. No change of domicile results from moving to a new location if the intent is to remain only for a limited time, even if it is for a relatively long duration. Line 2. Check if at least two-thirds of your gross income for 2019 was from commercial farming or fishing as defined by the Internal Revenue Code. Include your spouse’s income in your calculation if you are filing a joint return. Lines 3-7. Use the filing status from your federal income tax return. If you filed a married filing jointly federal return and one spouse is a part-year resident, nonresident or “Safe Harbor” resident, see the Guidance Documents for Schedule NR and Schedule NRH available at www.maine.gov/revenue/forms (click on Income Tax Guidance Documents). If you are filing married filing separately, be sure to include your spouse’s name and social security number. For pass-through entities only: check the red box below line 7 if this is a composite filing. A composite return may be filed by a pass-through entity on behalf of nonresident owners. You must complete and enclose Schedule 1040CME and supporting documentation with your composite return. For more information on composite filing and forms, visit www.maine.gov/revenue. • Full-Year Resident: 1) Maine was my domicile for the entire year of 2019; or 2) I maintained a permanent place of abode in Maine for the entire year and spent a total of more than 183 days in Maine. • “Safe Harbor" Resident (treated as a nonresident): General Safe Harbor - Maine was my domicile in 2019, I did not maintain a permanent place of abode in Maine, I maintained a permanent place of abode outside Maine and I spent no more than 30 days of 2019 in Maine. Individuals qualifying under the safe harbor rule will be treated as a nonresident for Maine individual income tax purposes. File Form 1040ME and Schedule NR or NRH. Foreign Safe Harbor - I spent at least 450 days in a foreign country during any 548-day period occurring partially or fully in the tax year. The taxpayer must also meet other eligibility criteria. If you qualify for the Foreign Safe Harbor, you will be considered a “Safe Harbor” Resident and treated as a nonresident for the 548-day period even though you were domiciled in Maine. • Part-year Resident: I was domiciled in Maine for part of the year and was not a full-year resident as defined in 2) above. File Form 1040ME and Schedule NR or NRH. • Nonresident: I was not a resident or part-year resident in 2019, but I do have Maine-source income. Follow the federal filing requirements for filing status, federal adjusted gross income, and standard or itemized deductions. File Form 1040ME and Schedule NR or NRH. Lines 8-11. See the General Instructions above to determine your residency status. If you check line 8a, 9, 10 or 11, enclose a copy of your federal tax return. Schedule NRH is available at www.maine.gov/revenue/forms or call (207) 624-7894 to order. Line 13. Personal exemptions. Enter “1” if filing single, head-ofhousehold, qualifying widow(er) or married filing separately. Enter “2” 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 you are married filing jointly and only one spouse may be claimed as a dependent on another person’s return, enter “1”. For additional information on determining Maine residency or if you are in the military, see the Maine Revenue Services Guidance to Residency Status and Guidance to Residency “Safe Harbors” available at www. maine.gov/revenue/forms (click on Income Tax Guidance Documents) or call the forms line at (207) 624-7894. Line 13a. Enter the number of qualifying children and dependents for whom you are able to claim the federal child tax credit or the credit for other dependents (from federal Form 1040 or Form 1040-SR, “Dependents,” columns (1) through (4)). Line 14. Enter the federal adjusted gross income shown on your federal Form 1040, line 8b or Form 1040-SR, line 8b. Note: If you are filing Form 1040ME in accordance with the Step 1 instructions for Schedule PTFC/ STFC and check the box on line A, skip line 14. SPECIFIC INSTRUCTIONS — FORM 1040ME Note: Form 1040ME is designed to comply with optical scanning requirements. Fill in the white boxes carefully in black or blue ink. Letters and numbers must be entered legibly within the outline area. Letters must be in upper case only. Name, address, etc., start on the left; dollar amounts start from the right. Round down to the next lower dollar any amount less than 50 cents. Round up to the next higher dollar any amount 50 cents or more. Do not enter dollar signs, commas, or decimals. Due to scanning requirements, only original forms and schedules may be submitted. Line 15. You must complete this line if you have income that is taxable by the state but not by the federal government (additions) or income that is taxable by the federal government but not by the state (subtractions). Complete Maine Schedule 1 to calculate your entry for this line. Enter a negative amount with a minus sign in the box immediately to 3 If your income does not exceed the amount for your filing status and you use the standard deduction on your federal return, enter the amount from federal Form 1040, line 9 or Form 1040-SR, line 9 for your filing status except, exclude any additional amounts claimed for qualified disaster losses. the left of the number. Part-year residents, Nonresidents and “Safe Harbor” residents, see Schedule NR or NRH. Note: If you are filing Form 1040ME in accordance with the Step 1 instructions for Schedule PTFC/STFC and check the box on line A, skip line 15. Line 17. Deduction. CAUTION: If the amount on Form 1040ME, line 16 is more than $81,450 if single or married filing separately; $122,200 if head of household; or $162,950 if married filing jointly or qualifying widow(er), you must complete the Worksheet for Standard/Itemized Deductions below to calculate your deduction amount for line 17. If you itemized deductions on your federal return, complete Form 1040ME, Schedule 2. If the amount on Schedule 2, line 7 is less than your allowable standard deduction, use the standard deduction, except, if your filing status is nonresident alien, you must use itemized deductions. Worksheet for Standard / Itemized Deductions (for Form 1040ME, line 17) Use this worksheet to calculate your standard deduction or itemized deduction if your Maine adjusted gross income for 2019 is greater than $81,450 if single or married filing separately; $122,200 if head of household; or $162,950 if married filing jointly or qualifying widow(er). 1. Enter your 2019 Maine adjusted gross income (Form 1040ME, line 16) ................................................................. 1 ____________________ 2. Enter $81,450 if single or married filing separately; $122,200 if head of household; or .......................................... 2 $162,950 if married filing jointly or qualifying widow(er). ____________________ 3. Subtract line 2 from line 1. If zero or less, STOP here. Your deduction is not limited .............................................. 3 ____________________ 4. Enter $75,000 if single or married filing separately; $112,500 if head of household; or ........................................... 4 $150,000 if married filing jointly or qualifying widow(er). ____________________ 5. Divide line 3 by line 4. If one or more, enter 1.0000. ................................................................................................ 5 __ . __ __ __ __ 6. Enter your 2019 standard deduction. (See federal Form 1040, line 9 or Form 1040-SR, line 9) or your 2019 Maine itemized deductions from Form 1040ME, Schedule 2, line 7, whichever applies ................................ 6 ____________________ 7. Multiply line 6 by line 5 ............................................................................................................................................. 7 ____________________ 8. 2019 Maine itemized deductions or standard deduction. Subtract line 7 from line 6. Enter this amount on Form 1040ME, line 17 ......................................................................................................................................... 8 ____________________ jointly or qualifying widow(er); or $162,975 if married filing separately, you must complete the Worksheet for Phaseout of Personal Exemption Deduction Amount below to calculate your exemption amount for line 18. Line 18. Exemption. Multiply the amount shown on line 13 by $4,200. CAUTION: If the amount on Form 1040ME, line 16 is more than $271,650 if filing single; $298,800 if head of household; $325,950 if married filing Worksheet for Phaseout of Personal Exemption Deduction Amount (for Form 1040ME, line 18) Use this worksheet to calculate your personal exemption amount if your Maine adjusted gross income for 2019 is greater than $271,650 if single; $298,800 if head of household; $325,950 if married filing jointly or qualifying widow(er); or $162,975 if married filing separately. 1. Enter your 2019 Maine adjusted gross income (Form 1040ME, line 16) ................................................................. 1 ____________________ 2. Enter $271,650 if single; $298,800 if head of household; $325,950 if married filing jointly or qualifying widow(er), or $162,975 if married filing separately. .................................................................................................. 2 ____________________ 3. Subtract line 2 from line 1. If zero or less, STOP here. Your personal exemption deduction amount is not limited... 3 ____________________ 4. Enter $62,500 if married filing separately; $125,000 if single or married filing jointly or qualifying widow(er) or head of household .................................................................................................................................................... 4 ____________________ 5. Divide line 3 by line 4. If one or more, enter 1.0000. ................................................................................................ 5 __ . __ __ __ __ 6. Enter the 2019 personal exemption deduction amount (multiply the amount on Form 1040ME, line 13 by $4,200) ..................................................................................................................................................................... 6 ____________________ 7. Multiply line 6 by line 5 ............................................................................................................................................. 7 ____________________ 8. 2019 Maine personal exemption deduction amount. Subtract line 7 from line 6. Enter this amount on Form 1040ME, line 18 .............................................................................................................................................. 8 ____________________ Line 20a. Enter the amount of credits previously used to reduce Maine income tax that are now subject to recapture. Enclose supporting documentation or applicable worksheet(s) to show the calculation of the amount entered on this line. on Schedule A, lines 13 and 15 through 20 may be eligible to be carried over to future tax years. See the instructions for Maine Schedule A. Line 25a. Enter the total amount of Maine income tax withheld. Enclose (do not staple or tape) supporting W-2, 1099 and 1099ME forms. Unless the 1099 form is required as supporting documentation for another schedule or worksheet, send 1099 forms only if there is State of Maine income tax withheld shown on them. Line 21. NOTE: Schedule NRH is available at www.maine.gov/revenue/ forms or call the forms line at (207) 624-7894. Line 24. Subtract line 23 from line 22. Nonresidents and “Safe Harbor” Residents only: Note that unused business credits claimed 4 Line 25b. Enter the total amount of Maine estimated tax paid for tax year 2019. Also include on this line extension payments and amounts withheld for 2019 on the sale of real estate in Maine (enclose a copy of Form REW-1 to support your entry). If you are filing an amended return, include amounts paid with your original, or previously adjusted return, including use tax, voluntary contributions and estimated tax penalty amounts. NOTE: To report sales tax greater than $2,000, you must file a sales/ use tax return at https://portal.maine.gov/salestax/. If you do not have internet access, call (207) 624-9693 for assistance. Line 33b. Refunds of $1.00 or more will be issued to you. Lines 33c-33e. To comply with banking rules, you must check the box to the left of line 33d if your refund is going to an account outside the United States. If you check the box, we will mail you a paper check. The account to receive the direct deposit must be in your name. If you are married, the account can be in either name or in both your names. Note that some banks will not allow a joint refund to be deposited into an individual account. Line 25d. For Maine residents and part-year residents only. Enter the amount from Schedule PTFC/STFC, line 12. Line 25e. For Maine residents and part-year residents only. Enter the amount from Schedule PTFC/STFC, line 13 or line 13a, whichever applies. Line 26. If you are filing an amended return, include any carryforward or refund amount allowed on the original, or previously adjusted return. Line 33c. Routing Number (“RTN”) must be 9 digits. Line 33d. Bank Account Number can be up to 17 characters (both numbers and letters). Omit hyphens, spaces and special symbols. Enter the number from left to right. Line 29. If the amount on line 27 is a negative amount, treat it as a positive amount and add it to the amount on line 24. Note: For purposes of calculating Form 1040ME, lines 28 and 29, any negative amount entered on Form 1040ME, line 24 should be treated as zero. Line 34b. Underpayment Penalty. If line 24 less the sum of lines 25a, 25c, 25d, 25e, and REW amounts included in line 25b is $1,000 or more, use Form 2210ME to see if you owe an underpayment of estimated tax penalty. Form 2210ME is available at www.maine.gov/revenue/forms or call (207) 624-7894. Line 30. If you purchased items for use in Maine from retailers who did not collect the Maine sales tax (such as businesses in other states or countries and unregistered mail order and internet sellers), you may owe Maine use tax on those items. The tax rate for purchases in 2019 is 5.5%. If you paid another state’s sales or use tax on any purchase, that amount may be credited against the Maine use tax due on that purchase. If you do not know the exact amount of Maine use tax that you owe, either multiply your Maine adjusted gross income from line 16 by .04% (.0004) or use the table below. NOTE: For items that cost $1,000 or more, you must add the tax on those items to the percentage or table amount. Use tax on items that cost more than $5,000 must be reported on an individual use tax return by the 15th day of the month following its purchase. For additional information, visit www.maine.gov/revenue/ salesuse/usetax/usetax.html or call (207) 624-9693. Line 34c. Total Amount Due. Do not send cash. If you owe less than $1.00, do not pay it. Remit your payment using Maine EZ Pay at www. maine.gov/revenue or enclose (do not staple or tape) a check or money order payable to Treasurer, State of Maine with your return. Include your complete name, address and telephone number on your check or money order. THIRD PARTY DESIGNEE. Complete this section if you would like to allow Maine Revenue Services to call or accept information from another person to discuss your 2019 Maine individual income tax return. Choose any 5-digit PIN which will be used to ensure MRS employees speak with only the individual you have designated. This authorization will automatically end on April 15, 2021. USE TAX TABLE Payment Plan. Check the box below your signature(s) if you are requesting a payment plan. Your first payment should be submitted with your return and you should continue to make payments until Maine Revenue Services contacts you. For more information, call (207) 6214300 or email [email protected] Maine Adjusted Use Tax Maine Adjusted Use Tax Gross Income Amount Gross Income Amount At Least Less Than At Least Less Than $ 0 $ 6,000 $ 0 $ 30,000 $ 36,000 $ 14 6,000 12,000 5 36,000 42,000 17 12,000 18,000 7 42,000 48,000 19 18,000 24,000 10 48,000 54,000 22 24,000 30,000 12 54,000 60,000 24 $60,000 and up — .04% of Form 1040ME, Line 16 Injured or Innocent Spouse. Check the box below your signature(s) if you are an injured or innocent spouse for a Maine Revenue Services income tax debt only. (See federal Form 8379 or Form 8857 and related instructions.) If you have a married joint refund which may be set off to a State agency including DHHS, you must submit your claim form directly to that agency. For more information, call (207) 624-9595 or email [email protected] Line 30a. If you collected $2,000 or less in sales tax on casual rentals of living quarters, you may report the tax on this line. Enter the amount of tax collected on rentals made in 2019 not already reported on a sales tax return. The tax rate on casual rentals occurring during 2019 is 9%. SCHEDULE 1 — INCOME MODIFICATIONS - See page 17 For more information on Maine income modifications, visit www.maine. gov/revenue/forms. 1e relate to Maine’s decoupling from the federal special depreciation deduction through IRC § 168(k), commonly known as bonus depreciation. To calculate the amount to enter on these lines, complete a pro forma federal Form 4562 as if no bonus depreciation was claimed on the property placed in service in tax year 2019. The total addition modification is the difference between the federal depreciation claimed on Form 4562 and the depreciation calculated on the pro forma Form 4562. If any of the property placed in service in tax year 2019 is located in Maine and the Maine capital investment credit is claimed, the total addition modification must be divided between lines 1d and 1e. Otherwise, the entire addition must be entered on line 1d. Enclose copies of the original and pro forma federal Forms 4562, along with the add-back calculation, with the return. Line 1. ADDITIONS. Also include the taxpayer’s distributive share of addition modification items from partnerships, S corporations and other pass-through entities. Line 1a. Enter the income from municipal and state bonds, other than Maine, that is not included in your federal adjusted gross income (i.e., enter bond interest from City of New York but not Portland, Maine). Line 1b. Net Operating Loss Recovery Adjustment. Enter on this line any amount of federal net operating loss carry forward that has been previously used to offset Maine addition modifications. For more information, go to www.maine.gov/revenue/forms (select Income Tax Guidance Documents). For more information, go to www.maine.gov/revenue/forms (select Income Tax Guidance Documents). Also, refer to the instructions for line 2h below. Line 1c. Enter 2019 Maine Public Employees Retirement System contributions. See your Maine state or municipal W-2 form. Line 1d. BONUS DEPRECIATION ADD-BACK: Enter on this line the total bonus depreciation add-back calculated above less the amount of Lines 1d and 1e. BONUS DEPRECIATION ADD-BACK. Lines 1d and 5 Maine capital investment credit add-back from line 1e. Amounts entered on this line are eligible for the recapture subtraction modification on line 2h in future years. earned during the portion of the taxable year that you were a Maine resident for service performed outside of Maine in compliance with written military orders. Military pay is compensation for: (1) active duty service in the active components of the United States Army, Navy, Air Force, Marines or Coast Guard if your permanent duty station during the performance of such service was located outside of Maine; OR (2) active duty service in the active or reserve components of the United States Army, Navy, Air Force, Marines or Coast Guard or in the Maine National Guard if such service was in support of a federal operational mission or a declared state or federal disaster response when the orders were either at federal direction or at the direction of the Governor of Maine. Note that a “federal operational mission” is limited to activity in support of overseas deployment and excludes standard duty activity, such as training and administrative activities. Line 1e. MAINE CAPITAL INVESTMENT CREDIT BONUS DEPRECIATION ADD-BACK: The Maine capital investment credit is available to businesses that place depreciable property in service in Maine during the taxable year beginning in 2019. Enter on this line the portion of the bonus depreciation add-back calculated above relating to property for which the Maine capital investment credit is claimed, based on original basis of property placed in service in tax year 2019. For example, if you purchased $400,000 of eligible property and $100,000 of that property is located in Maine and included in the credit base, the portion of the add-back to include on this line is $100,000/$400,000 or 25% of the total bonus depreciation add-back calculated above. Nonresidents - If included in federal adjusted gross income and not otherwise removed from Maine income, enter the amount of military compensation received during the portion of the taxable year that you were a nonresident of Maine. Property that is transferred out of state or disposed of within 12 months after being placed in service in Maine is not eligible for the Maine capital investment credit. Amounts claimed on this line are not eligible for the recapture subtraction modification on line 2h. Line 2f. Use this line only if you retired after 1988 and are receiving retirement benefits from the Maine Public Employees Retirement System (MainePERS). Subtract the amount in box 14 from the amount in box 2a on Form 1099-R issued by MainePERS. Also enter on this line MainePERS rollover amounts previously taxed by the state, whether or not included in federal adjusted gross income. Rollover amounts may be subtracted fully or in part during the tax year of the rollover. Any amount not subtracted in the tax year of the rollover may be subtracted within the two years immediately following the year of the rollover. However, the total amount subtracted over the three-year period may not exceed the pick-up contributions previously taxed by Maine. Line 1f. Enter your share of a fiduciary adjustment (addition modifications) relating to income from an estate or trust (36 M.R.S. § 5122(3)). Attach a copy of your federal Schedule K-1. Line 1g. Election to recognize total gain from the sale of Maine real or tangible property – nonresidents only. Nonresident individuals may elect to recognize the entire gain from an installment sale during the taxable year of real or tangible property located in Maine. The election may only be made on a timely filed original return and, once made, is irrevocable. Enter on this line the total gain from the sale of the Maine property that would have been included in your federal adjusted gross income if you had not reported the gain on the installment sale basis, less the amount of the gain from the sale already included in your federal adjusted gross income reported on Form 1040ME, line 14. An entry on this line constitutes an election under this paragraph. Line 2g. Enter your share of a fiduciary adjustment (subtraction modifications) relating to income from an estate or trust (36 M.R.S. § 5122(3)). Attach a copy of your federal Schedule K-1. Line 2h. Bonus depreciation/section 179 expense recapture amounts required to be added to income under 36 M.R.S. §§ 5122(1)(N), 5122(1) (AA), 5122(1)(FF)(2), 5122(1)(HH)(2), 5122(1)(II)(2), 5122(1)(KK)(2) or, for individual owners of certain electing S corporations, §§ 5200-A(1)(N), 5200-A(1)(T), 5200-A(1)(Y)(2), 5200-A(1)(AA)(2), 5200-A(1)(BB)(2), or 5200-A(1)(CC)(2) may be recaptured over the life of the applicable asset. For more information and examples, visit www.maine.gov/revenue/forms (select Income Tax Guidance Documents). Line 1h. Other additions. See the 2019 Worksheet for Form 1040ME, Schedule 1, Line 1h available at www.maine.gov/revenue/forms that lists the addition income modifications required to be entered on this line. Line 2. SUBTRACTIONS. NOTE: You may subtract only the items listed below on this schedule. Do not subtract non-Maine source income. Also include the taxpayer’s distributive share of subtraction modification items from partnerships, S corporations and other passthrough entities. If you are a resident of Maine and have income taxed by another state, you may be eligible for the Credit for Income Tax Paid to Other Jurisdictions. See Form 1040ME, Schedule A, line 12. Line 2i. Enter the amount of medical marijuana business expenses related to carrying on a trade or business as a registered caregiver or a registered dispensary allowable for Maine tax purposes to the extent the expenses were not allowed to be deducted for federal tax purposes under Internal Revenue Code, Section 280E. Also enter your registration number or business sales tax number. Enclose a copy of a pro forma federal Schedule C showing the calculation of the expenses included on line 2i. Line 2a. If included in federal adjusted gross income, enter income from direct obligations of the U.S. Government, such as Series EE and Series HH Savings bonds and U.S. Treasury bills and notes. Line 2b. Enter the amount of any state or local income tax refund included on federal Form 1040 or 1040-SR, Schedule 1, line 1. Line 2j. Enter the amount of net operating loss carryforward disallowed for federal tax purposes under Internal Revenue Code, Section 172(a) (2) to the extent the carryforward amount has not been previously used to offset Maine taxable income. This modification may not be used to reduce Maine taxable income to less than zero. Line 2c. If included in federal adjusted gross income, enter the taxable amount of social security benefits issued by the U.S. Government and railroad retirement benefits (tier 1 and tier 2) and unemployment and sick benefits issued by the U.S. Railroad Retirement Board. Line 2k. Other subtractions. See the 2019 Worksheet for Form 1040ME, Schedule 1, line 2k available at www.maine.gov/revenue/forms that lists the subtraction income modifications that may be entered on this line. Unless specifically stated, do not enter non-Maine income on this line. Line 2d. Enter the pension income deduction from the Worksheet for Pension Income Deduction, line 7. Include copies of your 1099 forms to verify the subtraction. Line 2e. Non-Maine active duty military pay received by a Maine resident and military compensation received by a nonresident of Maine. Maine residents - If included in federal adjusted gross income and not otherwise removed from Maine income, enter the amount of military pay 6 SCHEDULE A — MAINE TAX ADJUSTMENTS - See page 21 Tax Credit Worksheets Required. For more information on all tax credits and related worksheets, visit www.maine.gov/revenue/forms (select Worksheets for Tax Credits) or call (207) 626-8475. You must complete and attach the applicable tax credit worksheet for each tax credit claimed. Line 13. Maine Seed Capital Credit. If you invested in a qualified Maine business of which you are not a principal owner, you may qualify for a credit through the Finance Authority of Maine. Enclose worksheet. SECTION 1 - REFUNDABLE CREDITS: Line 1. Refundable portion of the Child Care Credit. For Maine residents and part-year residents only. Up to $500 of your Child Care Credit is refundable. Enter the amount from line 5, or line 5a, of the worksheet for Child Care Credit. Enclose worksheet. Line 14. Nonrefundable Credit for Educational Opportunity. Graduates of accredited colleges and universities (or employers of qualified graduates) may qualify for a credit based on certain loan payments made in 2019. Enclose worksheet. Line 2. Refundable portion of the Adult Dependent Care Credit. Up to $500 of your credit may be refundable. Enter the amount from line 7, or line 7a, of the worksheet for Adult Dependent Care Credit. Enclose worksheet. Line 15. Maine Capital Investment Credit. If your business placed depreciable property in service in Maine for which federal bonus depreciation was claimed, you may qualify for this credit. Enclose worksheet. Line 3. Refundable Earned Income Tax Credit. For Maine residents and part-year residents only. Your Maine earned income tax credit is refundable. Enter the amount from line 2 or line 3 of the worksheet for Earned Income Tax Credit, whichever is applicable. Enclose worksheet. Line 16. Research Expense Tax Credit. If your business invested in research, you may qualify for this credit. Enclose worksheet. Line 17. Carryforward of Certain Credits. Enter on this line unused portions of the following credits carried forward from prior years: • Super Credit for Substantially Increased Research and Development • Maine Minimum Tax Credit • High-technology investment tax credit • Biofuel Production Tax Credit • Jobs and Investment Tax Credit • Employer credits for payment of employee expenses (long-term care insurance, day care expenses) • “Step 4” Quality Child Care Investment Tax Credit. Enclose worksheet(s) or supporting documentation for each credit claimed. Line 4. Refundable Credit for Educational Opportunity. Graduates of accredited colleges and universities who have obtained a bachelor’s degree in science, technology, engineering or mathematics or an associate degree may qualify for a refundable credit based on certain loan payments made in 2019. Enclose worksheet. Line 5. Rehabilitation of historic properties after 2007. If you have qualified rehabilitation expenditures associated with a historic structure located in Maine that is placed in service during the tax year, you may qualify for this credit. Enclose worksheet. Line 18. Pine Tree Development Zone Credits. If you expanded your business in Maine, you may qualify for this credit, certified through the Department of Economic and Community Development. Enclose worksheet. Line 6. New Markets Capital Investment Credit. An investor that holds a qualified equity investment certificate may be eligible for this credit. Enclose worksheet. Line 19. Employer Credit for Family and Medical Leave. Enter the amount claimed for the federal credit for employer-paid family and medical leave under Internal Revenue Code, Section 45S as a result of wages paid to employees based in Maine during the taxable year. Enclose the Maine credit worksheet. SECTION 2 - NONREFUNDABLE TAX CREDITS: Line 8. Dependent Exemption Tax Credit. Multiply the amount shown on line 13a by $300. CAUTION: Your credit may be limited if the amount on Form 1040ME, line 16 is more than $200,000 ($400,000 if married filing jointly) OR if you are a nonresident or part-year resident. Complete the Worksheet for Dependent Exemption Tax Credit. Enclose worksheet. Line 20. Other Tax Credits. Enter on this line: • Wellness Programs Credit • Media Production Credit • Credit for Certain Homestead Modifications (AccessAble Home Tax Credit) • Credit for Disability Income Protection Plans in the Workplace. Enclose applicable worksheet(s). Line 9. Nonrefundable portion of the Child Care Credit. Enter the amount from line 6, or line 6a, of the worksheet for Child Care Credit. Enclose worksheet. Line 10. Nonrefundable portion of the Adult Dependent Care Credit. Enter the amount from line 8, or line 8a, of the worksheet for Adult Dependent Care Credit. Enclose worksheet. Nonresidents and “Safe Harbor” Residents only: Personal credits (Form 1040ME, Schedule A, lines 1, 2, 3, 4, 8, 9, 10, 11, 12, and 14) are limited to the Maine residency period or prorated based on the ratio of Maine income to total income. Business tax credits on Form 1040ME, Schedule A, line 13 and lines 15 through 20 may be claimed in their entirety, up to the Maine tax liability. Carryover provisions may apply. Line 11. Nonrefundable Earned Income Tax Credit. For nonresidents only. Enter the amount from line 3 of the worksheet for Earned Income Tax Credit. Enclose worksheet. Line 12. Credit for Income Tax Paid to Other Jurisdictions. Enter the amount from line 5 of the Worksheet for Credit for Income Tax Paid to Other Jurisdictions. Enclose worksheet. 7 2019 MAINE INCOME TAX TABLE If Line 19 Form 1040ME is: At Least But Less Than If Line 19 Form 1040ME is: And Your Filing Status is: Single or Married Head MarriedFiling of Filing Jointly* HouseSeparately hold At Least But Less Than 100 200 300 400 500 600 700 800 900 1,000 3 9 15 20 26 32 38 44 49 55 3 9 15 20 26 32 38 44 49 55 3 9 15 20 26 32 38 44 49 55 1,100 1,200 1,300 1,400 1,500 1,600 1,700 1,800 1,900 2,000 61 67 73 78 84 90 96 102 107 113 61 67 73 78 84 90 96 102 107 113 61 67 73 78 84 90 96 102 107 113 2,100 2,200 2,300 2,400 2,500 2,600 2,700 2,800 2,900 3,000 119 125 131 136 142 148 154 160 165 171 119 125 131 136 142 148 154 160 165 171 119 125 131 136 142 148 154 160 165 171 3,100 3,200 3,300 3,400 3,500 3,600 3,700 3,800 3,900 4,000 177 183 189 194 200 206 212 218 223 229 177 183 189 194 200 206 212 218 223 229 177 183 189 194 200 206 212 218 223 229 4,100 4,200 4,300 4,400 4,500 4,600 4,700 4,800 4,900 5,000 235 241 247 252 258 264 270 276 281 287 235 241 247 252 258 264 270 276 281 287 235 241 247 252 258 264 270 276 281 287 5,100 5,200 5,300 5,400 5,500 5,600 5,700 5,800 5,900 6,000 293 299 305 310 316 322 328 334 339 345 293 299 305 310 316 322 328 334 339 345 293 299 305 310 316 322 328 334 339 345 6,100 6,200 6,300 6,400 6,500 6,600 6,700 6,800 6,900 7,000 351 357 363 368 374 380 386 392 397 403 351 357 363 368 374 380 386 392 397 403 351 357 363 368 374 380 386 392 397 403 409 415 421 426 432 438 444 450 455 461 409 415 421 426 432 438 444 450 455 461 409 415 421 426 432 438 444 450 455 461 10,000 10,100 10,200 10,300 10,400 10,500 10,600 10,700 10,800 10,900 11,000 11,100 11,200 11,300 11,400 11,500 11,600 11,700 11,800 11,900 12,000 12,100 12,200 12,300 12,400 12,500 12,600 12,700 12,800 12,900 At Least But Less Than 8,100 8,200 8,300 8,400 8,500 8,600 8,700 8,800 8,900 9,000 467 473 479 484 490 496 502 508 513 519 467 473 479 484 490 496 502 508 513 519 467 473 479 484 490 496 502 508 513 519 9,100 9,200 9,300 9,400 9,500 9,600 9,700 9,800 9,900 10,000 525 531 537 542 548 554 560 566 571 577 525 531 537 542 548 554 560 566 571 577 525 531 537 542 548 554 560 566 571 577 10,100 10,200 10,300 10,400 10,500 10,600 10,700 10,800 10,900 11,000 583 589 595 600 606 612 618 624 629 635 583 589 595 600 606 612 618 624 629 635 583 589 595 600 606 612 618 624 629 635 11,100 11,200 11,300 11,400 11,500 11,600 11,700 11,800 11,900 12,000 641 647 653 658 664 670 676 682 687 693 641 647 653 658 664 670 676 682 687 693 641 647 653 658 664 670 676 682 687 693 12,100 12,200 12,300 12,400 12,500 12,600 12,700 12,800 12,900 13,000 699 705 711 716 722 728 734 740 745 751 699 705 711 716 722 728 734 740 745 751 699 705 711 716 722 728 734 740 745 751 13,100 13,200 13,300 13,400 13,500 13,600 13,700 13,800 13,900 14,000 757 763 769 774 780 786 792 798 803 809 757 763 769 774 780 786 792 798 803 809 757 763 769 774 780 786 792 798 803 809 14,000 14,100 14,200 14,300 14,400 14,500 14,600 14,700 14,800 14,900 15,000 15,100 15,200 15,300 15,400 15,500 15,600 15,700 15,800 15,900 16,000 16,100 16,200 16,300 16,400 16,500 16,600 16,700 16,800 16,900 14,100 14,200 14,300 14,400 14,500 14,600 14,700 14,800 14,900 15,000 815 821 827 832 838 844 850 856 861 867 815 821 827 832 838 844 850 856 861 867 815 821 827 832 838 844 850 856 861 867 15,100 15,200 15,300 15,400 15,500 15,600 15,700 15,800 15,900 16,000 873 879 885 890 896 902 908 914 919 925 873 879 885 890 896 902 908 914 919 925 873 879 885 890 896 902 908 914 919 925 16,100 16,200 16,300 16,400 16,500 16,600 16,700 16,800 16,900 17,000 931 937 943 948 954 960 966 972 977 983 931 937 943 948 954 960 966 972 977 983 931 937 943 948 954 960 966 972 977 983 17,100 17,200 17,300 17,400 17,500 17,600 17,700 17,800 17,900 18,000 989 995 1,001 1,006 1,012 1,018 1,024 1,030 1,035 1,041 989 995 1,001 1,006 1,012 1,018 1,024 1,030 1,035 1,041 989 995 1,001 1,006 1,012 1,018 1,024 1,030 1,035 1,041 18,100 18,200 18,300 18,400 18,500 18,600 18,700 18,800 18,900 19,000 1,047 1,053 1,059 1,064 1,070 1,076 1,082 1,088 1,093 1,099 1,047 1,053 1,059 1,064 1,070 1,076 1,082 1,088 1,093 1,099 1,047 1,053 1,059 1,064 1,070 1,076 1,082 1,088 1,093 1,099 19,100 19,200 19,300 19,400 19,500 19,600 19,700 19,800 19,900 20,000 1,105 1,111 1,117 1,122 1,128 1,134 1,140 1,146 1,151 1,157 1,105 1,111 1,117 1,122 1,128 1,134 1,140 1,146 1,151 1,157 1,105 1,111 1,117 1,122 1,128 1,134 1,140 1,146 1,151 1,157 13,000 20,100 20,200 20,300 20,400 20,500 20,600 20,700 20,800 20,900 21,000 1,163 1,169 1,175 1,180 1,186 1,192 1,198 1,204 1,209 1,215 1,163 1,169 1,175 1,180 1,186 1,192 1,198 1,204 1,209 1,215 1,163 1,169 1,175 1,180 1,186 1,192 1,198 1,204 1,209 1,215 1,221 1,227 1,233 1,238 1,244 1,250 1,256 1,262 1,267 1,274 1,221 1,227 1,233 1,238 1,244 1,250 1,256 1,262 1,267 1,273 1,221 1,227 1,233 1,238 1,244 1,250 1,256 1,262 1,267 1,273 22,000 22,100 22,200 22,300 22,400 22,500 22,600 22,700 22,800 22,900 22,100 22,200 22,300 22,400 22,500 22,600 22,700 22,800 22,900 23,000 1,281 1,287 1,294 1,301 1,308 1,314 1,321 1,328 1,335 1,341 1,279 1,285 1,291 1,296 1,302 1,308 1,314 1,320 1,325 1,331 1,279 1,285 1,291 1,296 1,302 1,308 1,314 1,320 1,325 1,331 23,000 23,100 23,200 23,300 23,400 23,500 23,600 23,700 23,800 23,900 23,100 23,200 23,300 23,400 23,500 23,600 23,700 23,800 23,900 24,000 1,348 1,355 1,362 1,368 1,375 1,382 1,389 1,395 1,402 1,409 1,337 1,343 1,349 1,354 1,360 1,366 1,372 1,378 1,383 1,389 1,337 1,343 1,349 1,354 1,360 1,366 1,372 1,378 1,383 1,389 24,100 24,200 24,300 24,400 24,500 24,600 24,700 24,800 24,900 25,000 1,416 1,422 1,429 1,436 1,443 1,449 1,456 1,463 1,470 1,476 1,395 1,401 1,407 1,412 1,418 1,424 1,430 1,436 1,441 1,447 1,395 1,401 1,407 1,412 1,418 1,424 1,430 1,436 1,441 1,447 25,100 25,200 25,300 25,400 25,500 25,600 25,700 25,800 25,900 26,000 1,483 1,490 1,497 1,503 1,510 1,517 1,524 1,530 1,537 1,544 1,453 1,459 1,465 1,470 1,476 1,482 1,488 1,494 1,499 1,505 1,453 1,459 1,465 1,470 1,476 1,482 1,488 1,494 1,499 1,505 26,100 26,200 26,300 26,400 26,500 26,600 26,700 26,800 26,900 27,000 1,551 1,557 1,564 1,571 1,578 1,584 1,591 1,598 1,605 1,611 1,511 1,517 1,523 1,528 1,534 1,540 1,546 1,552 1,557 1,563 1,511 1,517 1,523 1,528 1,534 1,540 1,546 1,552 1,557 1,563 27,100 27,200 27,300 27,400 27,500 27,600 27,700 27,800 27,900 28,000 1,618 1,625 1,632 1,638 1,645 1,652 1,659 1,665 1,672 1,679 1,569 1,575 1,581 1,586 1,592 1,598 1,604 1,610 1,615 1,621 1,569 1,575 1,581 1,586 1,592 1,598 1,604 1,610 1,615 1,621 24,000 24,000 24,100 24,200 24,300 24,400 24,500 24,600 24,700 24,800 24,900 25,000 25,000 25,100 25,200 25,300 25,400 25,500 25,600 25,700 25,800 25,900 26,000 20,000 20,000 20,100 20,200 20,300 20,400 20,500 20,600 20,700 20,800 20,900 21,100 21,200 21,300 21,400 21,500 21,600 21,700 21,800 21,900 22,000 23,000 19,000 19,000 19,100 19,200 19,300 19,400 19,500 19,600 19,700 19,800 19,900 21,000 21,100 21,200 21,300 21,400 21,500 21,600 21,700 21,800 21,900 22,000 18,000 18,000 18,100 18,200 18,300 18,400 18,500 18,600 18,700 18,800 18,900 Single or Married Head MarriedFiling of Filing Jointly* HouseSeparately hold Your Tax is: 17,000 17,000 17,100 17,200 17,300 17,400 17,500 17,600 17,700 17,800 17,900 And Your Filing Status is: 21,000 16,000 9,000 9,100 9,200 9,300 9,400 9,500 9,600 9,700 9,800 9,900 13,000 13,100 13,200 13,300 13,400 13,500 13,600 13,700 13,800 13,900 Single or Married Head MarriedFiling of Filing Jointly* HouseSeparately hold 15,000 8,000 8,100 8,200 8,300 8,400 8,500 8,600 8,700 8,800 8,900 12,000 6,000 6,000 6,100 6,200 6,300 6,400 6,500 6,600 6,700 6,800 6,900 7,100 7,200 7,300 7,400 7,500 7,600 7,700 7,800 7,900 8,000 11,000 5,000 5,000 5,100 5,200 5,300 5,400 5,500 5,600 5,700 5,800 5,900 7,000 7,100 7,200 7,300 7,400 7,500 7,600 7,700 7,800 7,900 10,000 4,000 4,000 4,100 4,200 4,300 4,400 4,500 4,600 4,700 4,800 4,900 But Less Than If Line 19 Form 1040ME is: Your Tax is: 9,000 3,000 3,000 3,100 3,200 3,300 3,400 3,500 3,600 3,700 3,800 3,900 At Least And Your Filing Status is: 14,000 8,000 2,000 2,000 2,100 2,200 2,300 2,400 2,500 2,600 2,700 2,800 2,900 Single or Married Head MarriedFiling of Filing Jointly* HouseSeparately hold 7,000 1,000 1,000 1,100 1,200 1,300 1,400 1,500 1,600 1,700 1,800 1,900 If Line 19 Form 1040ME is: Your Tax is: Your Tax is: 0 0 100 200 300 400 500 600 700 800 900 And Your Filing Status is: 26,000 26,100 26,200 26,300 26,400 26,500 26,600 26,700 26,800 26,900 27,000 *This column must also be used by a surviving spouse with dependent child. 8 27,000 27,100 27,200 27,300 27,400 27,500 27,600 27,700 27,800 27,900 2019 MAINE INCOME TAX TABLE If Line 19 Form 1040ME is: At Least But Less Than And Your Filing Status is: Single or Married Head MarriedFiling of Filing Jointly* HouseSeparately hold If Line 19 Form 1040ME is: At Least But Less Than 28,100 28,200 28,300 28,400 28,500 28,600 28,700 28,800 28,900 29,000 1,686 1,692 1,699 1,706 1,713 1,719 1,726 1,733 1,740 1,746 1,627 1,633 1,639 1,644 1,650 1,656 1,662 1,668 1,673 1,679 1,627 1,633 1,639 1,644 1,650 1,656 1,662 1,668 1,673 1,679 29,100 29,200 29,300 29,400 29,500 29,600 29,700 29,800 29,900 30,000 1,753 1,760 1,767 1,773 1,780 1,787 1,794 1,800 1,807 1,814 1,685 1,691 1,697 1,702 1,708 1,714 1,720 1,726 1,731 1,737 1,685 1,691 1,697 1,702 1,708 1,714 1,720 1,726 1,731 1,737 30,100 30,200 30,300 30,400 30,500 30,600 30,700 30,800 30,900 31,000 1,821 1,827 1,834 1,841 1,848 1,854 1,861 1,868 1,875 1,881 1,743 1,749 1,755 1,760 1,766 1,772 1,778 1,784 1,789 1,795 1,743 1,749 1,755 1,760 1,766 1,772 1,778 1,784 1,789 1,795 31,100 31,200 31,300 31,400 31,500 31,600 31,700 31,800 31,900 32,000 1,888 1,895 1,902 1,908 1,915 1,922 1,929 1,935 1,942 1,949 1,801 1,807 1,813 1,818 1,824 1,830 1,836 1,842 1,847 1,853 1,801 1,807 1,813 1,818 1,824 1,830 1,836 1,842 1,847 1,853 32,100 32,200 32,300 32,400 32,500 32,600 32,700 32,800 32,900 33,000 1,956 1,962 1,969 1,976 1,983 1,989 1,996 2,003 2,010 2,016 1,859 1,865 1,871 1,876 1,882 1,888 1,894 1,900 1,905 1,911 1,859 1,865 1,871 1,876 1,882 1,888 1,894 1,900 1,907 1,914 33,100 33,200 33,300 33,400 33,500 33,600 33,700 33,800 33,900 34,000 2,023 2,030 2,037 2,043 2,050 2,057 2,064 2,070 2,077 2,084 1,917 1,923 1,929 1,934 1,940 1,946 1,952 1,958 1,963 1,969 1,920 1,927 1,934 1,941 1,947 1,954 1,961 1,968 1,974 1,981 34,100 34,200 34,300 34,400 34,500 34,600 34,700 34,800 34,900 35,000 2,091 2,097 2,104 2,111 2,118 2,124 2,131 2,138 2,145 2,151 1,975 1,981 1,987 1,992 1,998 2,004 2,010 2,016 2,021 2,027 1,988 1,995 2,001 2,008 2,015 2,022 2,028 2,035 2,042 2,049 2,033 2,039 2,045 2,050 2,056 2,062 2,068 2,074 2,079 2,085 2,055 2,062 2,069 2,076 2,082 2,089 2,096 2,103 2,109 2,116 36,000 36,100 36,200 36,300 36,400 36,500 36,600 36,700 36,800 36,900 36,100 36,200 36,300 36,400 36,500 36,600 36,700 36,800 36,900 37,000 2,226 2,232 2,239 2,246 2,253 2,259 2,266 2,273 2,280 2,286 2,091 2,097 2,103 2,108 2,114 2,120 2,126 2,132 2,137 2,143 2,123 2,130 2,136 2,143 2,150 2,157 2,163 2,170 2,177 2,184 37,000 37,100 37,200 37,300 37,400 37,500 37,600 37,700 37,800 37,900 38,000 38,100 38,200 38,300 38,400 38,500 38,600 38,700 38,800 38,900 39,000 39,100 39,200 39,300 39,400 39,500 39,600 39,700 39,800 39,900 40,000 40,100 40,200 40,300 40,400 40,500 40,600 40,700 40,800 40,900 37,100 37,200 37,300 37,400 37,500 37,600 37,700 37,800 37,900 38,000 2,293 2,300 2,307 2,313 2,320 2,327 2,334 2,340 2,347 2,354 2,149 2,155 2,161 2,166 2,172 2,178 2,184 2,190 2,195 2,201 2,190 2,197 2,204 2,211 2,217 2,224 2,231 2,238 2,244 2,251 At Least But Less Than 38,100 38,200 38,300 38,400 38,500 38,600 38,700 38,800 38,900 39,000 2,361 2,367 2,374 2,381 2,388 2,394 2,401 2,408 2,415 2,421 2,207 2,213 2,219 2,224 2,230 2,236 2,242 2,248 2,253 2,259 2,258 2,265 2,271 2,278 2,285 2,292 2,298 2,305 2,312 2,319 39,100 39,200 39,300 39,400 39,500 39,600 39,700 39,800 39,900 40,000 2,428 2,435 2,442 2,448 2,455 2,462 2,469 2,475 2,482 2,489 2,265 2,271 2,277 2,282 2,288 2,294 2,300 2,306 2,311 2,317 2,325 2,332 2,339 2,346 2,352 2,359 2,366 2,373 2,379 2,386 40,100 40,200 40,300 40,400 40,500 40,600 40,700 40,800 40,900 41,000 2,496 2,502 2,509 2,516 2,523 2,529 2,536 2,543 2,550 2,556 2,323 2,329 2,335 2,340 2,346 2,352 2,358 2,364 2,369 2,375 2,393 2,400 2,406 2,413 2,420 2,427 2,433 2,440 2,447 2,454 41,100 41,200 41,300 41,400 41,500 41,600 41,700 41,800 41,900 42,000 2,563 2,570 2,577 2,583 2,590 2,597 2,604 2,610 2,617 2,624 2,381 2,387 2,393 2,398 2,404 2,410 2,416 2,422 2,427 2,433 2,460 2,467 2,474 2,481 2,487 2,494 2,501 2,508 2,514 2,521 42,000 42,100 42,200 42,300 42,400 42,500 42,600 42,700 42,800 42,900 43,000 43,100 43,200 43,300 43,400 43,500 43,600 43,700 43,800 43,900 44,000 44,100 44,200 44,300 44,400 44,500 44,600 44,700 44,800 44,900 42,100 42,200 42,300 42,400 42,500 42,600 42,700 42,800 42,900 43,000 2,631 2,637 2,644 2,651 2,658 2,664 2,671 2,678 2,685 2,691 2,439 2,445 2,451 2,456 2,462 2,468 2,474 2,480 2,485 2,491 2,528 2,535 2,541 2,548 2,555 2,562 2,568 2,575 2,582 2,589 43,100 43,200 43,300 43,400 43,500 43,600 43,700 43,800 43,900 44,000 2,698 2,705 2,712 2,718 2,725 2,732 2,739 2,745 2,752 2,759 2,497 2,503 2,509 2,514 2,520 2,526 2,532 2,538 2,545 2,552 2,595 2,602 2,609 2,616 2,622 2,629 2,636 2,643 2,649 2,656 44,100 44,200 44,300 44,400 44,500 44,600 44,700 44,800 44,900 45,000 2,766 2,772 2,779 2,786 2,793 2,799 2,806 2,813 2,820 2,826 2,559 2,565 2,572 2,579 2,586 2,592 2,599 2,606 2,613 2,619 2,663 2,670 2,676 2,683 2,690 2,697 2,703 2,710 2,717 2,724 45,100 45,200 45,300 45,400 45,500 45,600 45,700 45,800 45,900 46,000 2,833 2,840 2,847 2,853 2,860 2,867 2,874 2,880 2,887 2,894 2,626 2,633 2,640 2,646 2,653 2,660 2,667 2,673 2,680 2,687 2,730 2,737 2,744 2,751 2,757 2,764 2,771 2,778 2,784 2,791 46,100 46,200 46,300 46,400 46,500 46,600 46,700 46,800 46,900 47,000 2,901 2,907 2,914 2,921 2,928 2,934 2,941 2,948 2,955 2,961 2,694 2,700 2,707 2,714 2,721 2,727 2,734 2,741 2,748 2,754 2,798 2,805 2,811 2,818 2,825 2,832 2,838 2,845 2,852 2,859 47,100 47,200 47,300 47,400 47,500 47,600 47,700 47,800 47,900 48,000 2,968 2,975 2,982 2,988 2,995 3,002 3,009 3,015 3,022 3,029 2,761 2,768 2,775 2,781 2,788 2,795 2,802 2,808 2,815 2,822 2,865 2,872 2,879 2,886 2,892 2,899 2,906 2,913 2,919 2,926 48,100 48,200 48,300 48,400 48,500 48,600 48,700 48,800 48,900 49,000 3,036 3,042 3,049 3,056 3,063 3,069 3,076 3,083 3,090 3,096 2,829 2,835 2,842 2,849 2,856 2,862 2,869 2,876 2,883 2,889 2,933 2,940 2,946 2,953 2,960 2,967 2,973 2,980 2,987 2,994 3,103 3,110 3,117 3,123 3,130 3,137 3,144 3,150 3,157 3,164 2,896 2,903 2,910 2,916 2,923 2,930 2,937 2,943 2,950 2,957 3,000 3,007 3,014 3,021 3,027 3,034 3,041 3,048 3,054 3,061 50,000 50,100 50,200 50,300 50,400 50,500 50,600 50,700 50,800 50,900 50,100 50,200 50,300 50,400 50,500 50,600 50,700 50,800 50,900 51,000 3,171 3,177 3,184 3,191 3,198 3,204 3,211 3,218 3,225 3,231 2,964 2,970 2,977 2,984 2,991 2,997 3,004 3,011 3,018 3,024 3,068 3,075 3,081 3,088 3,095 3,102 3,108 3,115 3,122 3,129 51,000 51,100 51,200 51,300 51,400 51,500 51,600 51,700 51,800 51,900 51,100 51,200 51,300 51,400 51,500 51,600 51,700 51,800 51,900 52,000 3,238 3,245 3,252 3,258 3,265 3,272 3,279 3,286 3,293 3,300 3,031 3,038 3,045 3,051 3,058 3,065 3,072 3,078 3,085 3,092 3,135 3,142 3,149 3,156 3,162 3,169 3,176 3,183 3,189 3,196 52,100 52,200 52,300 52,400 52,500 52,600 52,700 52,800 52,900 53,000 3,307 3,314 3,321 3,328 3,336 3,343 3,350 3,357 3,364 3,371 3,099 3,105 3,112 3,119 3,126 3,132 3,139 3,146 3,153 3,159 3,203 3,210 3,216 3,223 3,230 3,237 3,243 3,250 3,257 3,264 53,100 53,200 53,300 53,400 53,500 53,600 53,700 53,800 53,900 54,000 3,379 3,386 3,393 3,400 3,407 3,414 3,421 3,429 3,436 3,443 3,166 3,173 3,180 3,186 3,193 3,200 3,207 3,213 3,220 3,227 3,270 3,277 3,284 3,291 3,297 3,304 3,311 3,318 3,324 3,331 54,100 54,200 54,300 54,400 54,500 54,600 54,700 54,800 54,900 55,000 3,450 3,457 3,464 3,471 3,479 3,486 3,493 3,500 3,507 3,514 3,234 3,240 3,247 3,254 3,261 3,267 3,274 3,281 3,288 3,294 3,338 3,345 3,351 3,358 3,365 3,372 3,378 3,385 3,392 3,399 52,000 52,000 52,100 52,200 52,300 52,400 52,500 52,600 52,700 52,800 52,900 53,000 53,000 53,100 53,200 53,300 53,400 53,500 53,600 53,700 53,800 53,900 54,000 48,000 48,000 48,100 48,200 48,300 48,400 48,500 48,600 48,700 48,800 48,900 49,100 49,200 49,300 49,400 49,500 49,600 49,700 49,800 49,900 50,000 51,000 47,000 47,000 47,100 47,200 47,300 47,400 47,500 47,600 47,700 47,800 47,900 49,000 49,100 49,200 49,300 49,400 49,500 49,600 49,700 49,800 49,900 50,000 46,000 46,000 46,100 46,200 46,300 46,400 46,500 46,600 46,700 46,800 46,900 Single or Married Head MarriedFiling of Filing Jointly* HouseSeparately hold Your Tax is: 45,000 45,000 45,100 45,200 45,300 45,400 45,500 45,600 45,700 45,800 45,900 And Your Filing Status is: 49,000 44,000 41,000 41,000 41,100 41,200 41,300 41,400 41,500 41,600 41,700 41,800 41,900 Single or Married Head MarriedFiling of Filing Jointly* HouseSeparately hold 43,000 40,000 34,000 34,000 34,100 34,200 34,300 34,400 34,500 34,600 34,700 34,800 34,900 2,158 2,165 2,172 2,178 2,185 2,192 2,199 2,205 2,212 2,219 39,000 33,000 33,000 33,100 33,200 33,300 33,400 33,500 33,600 33,700 33,800 33,900 35,100 35,200 35,300 35,400 35,500 35,600 35,700 35,800 35,900 36,000 38,000 32,000 32,000 32,100 32,200 32,300 32,400 32,500 32,600 32,700 32,800 32,900 35,000 35,100 35,200 35,300 35,400 35,500 35,600 35,700 35,800 35,900 37,000 31,000 31,000 31,100 31,200 31,300 31,400 31,500 31,600 31,700 31,800 31,900 But Less Than If Line 19 Form 1040ME is: Your Tax is: 36,000 30,000 30,000 30,100 30,200 30,300 30,400 30,500 30,600 30,700 30,800 30,900 At Least And Your Filing Status is: 42,000 35,000 29,000 29,000 29,100 29,200 29,300 29,400 29,500 29,600 29,700 29,800 29,900 Single or Married Head MarriedFiling of Filing Jointly* HouseSeparately hold If Line 19 Form 1040ME is: Your Tax is: Your Tax is: 28,000 28,000 28,100 28,200 28,300 28,400 28,500 28,600 28,700 28,800 28,900 And Your Filing Status is: 54,000 54,100 54,200 54,300 54,400 54,500 54,600 54,700 54,800 54,900 55,000 *This column must also be used by a surviving spouse with dependent child. 9 and over See the 2019 Maine tax rate schedules at www. maine.gov/revenue/ forms/1040/2019.htm.
Extracted from PDF file 2019-maine-income-tax-instructions.pdf, last modified January 2020

More about the Maine Income Tax Instructions Individual Income Tax TY 2019

This booklet contains all the information you need to fill out and file form 1040-ME for your individual income taxes.

We last updated the Form 1040-ME Instructions in February 2020, so this is the latest version of Income Tax Instructions, fully updated for tax year 2019. You can download or print current or past-year PDFs of Income Tax Instructions directly from TaxFormFinder. You can print other Maine tax forms here.

Other Maine Individual Income Tax Forms:

TaxFormFinder has an additional 61 Maine income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Income Tax Instructions Form 1040-ME Instructions
Form 1040ME 1040ME Income Tax Return
Schedule PTFC Schedule PTFC property tax fairness credit
Schedule 1 Income Modifications / Pension Income Deduction Worksheet
Schedule A Adjustments to tax

Download all ME tax forms View all 62 Maine Income Tax Forms


Form Sources:

Maine usually releases forms for the current tax year between January and April. We last updated Maine Income Tax Instructions from the Revenue Services in February 2020.

Show Sources >

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Maine Income Tax Instructions

We have a total of five past-year versions of Income Tax Instructions in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Income Tax Instructions

19_1040me_gen_instructions.indd

2018 Income Tax Instructions

18_1040me_book_dwnld.indd

2017 Income Tax Instructions

17_1040me_book_dwnld.indd

2016 Income Tax Instructions

16_1040me_book_download.indd

2015 Income Tax Instructions

15_1040me_book_download_jan2016.indd


TaxFormFinder Disclaimer:

While we do our best to keep our list of Maine Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

** This Document Provided By TaxFormFinder.org **
Source: http://www.taxformfinder.org/maine/income-tax-instructions