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Maine Income Modification Subtractions
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Extracted from PDF file 2025-maine-schedule-1s.pdf, last modified January 2026Income Modification Subtractions
Clear SCHEDULE 1S 2025 Form 1040ME Attachment Sequence No. 5 Print Income Subtraction Modifications See instructions. Enclose with your Form 1040ME. For more information, visit maine.gov/revenue/tax-return-forms. Name(s) as shown on Form 1040ME *2502105* 99 Your Social Security Number DO NOT ENTER $ signs, commas, or decimals. SUBTRACTIONS from federal adjusted gross income. 1. U.S. Government Bond interest included in federal adjusted gross income...................................... 1. .00 2. State income tax refund. (Only if included in federal adjusted gross income.)................................... 2. 3. Social Security and Railroad Retirement Benefits included in federal adjusted gross income................................................................................................................................................ 3. .00 .00 .00 4. Pension income deduction. (Enclose worksheet.).............................................................................. 4. Check here if the amount on line 4 includes military retirement pay (from line P10 of the Worksheet for Pension Income Deduction).......................... 5. Non-Maine active duty military pay received by a Maine resident and military compensation received by a nonresident of Maine............................................................................ 5. .00 6. Military annuity payments made to a survivor of a deceased member of the military........................ 6. 7. Maine Public Employees Retirement System pick-up contributions paid to the taxpayer during 2025 which have been previously taxed by the state.............................................................. 7. .00 .00 8. Contributions to Qualified Tuition Programs - 529 Plans. (Limited to $1,000 per beneficiary.)........................................................................................................................................ 8. .00 9. Fiduciary adjustment - subtractions only. (Attach a copy of your federal Schedule K-1.).................. 9. .00 10. Bonus depreciation and section 179 recapture................................................................................... 10. .00 .00 11. Medical cannabis business expenses.............................................................................................. 11. Enter your registration number or sales tax number:_______________________________ .00 13. Net operating loss recapture.............................................................................................................. 13. .00 14. FAME nonprofit student loan repayment program............................................................................... 14. .00 15. Qualified health care student loan payments made by your employer............................................... 15. .00 16. Municipal property tax benefits for senior citizens.............................................................................. 16. .00 17. Family Development Account proceeds............................................................................................. 17. .00 18. Interest from Maine Municipal General Obligation Bonds, Private Activity Bonds, and Airport Authority Bonds included in federal adjusted gross income............................................. 18. .00 claiming the federal Work Opportunity Credit or Empowerment Zone Credit.................................... 19. .00 20. Earnings from fishing operations contributed to a capital construction fund...................................... 20. .00 12. Adult use cannabis business expenses........................................................................................... 12. Enter your registration number or sales tax number:_______________________________ 19. Amount of the reduction in your salaries and wages expense deductions related to Continue on Form 1040ME, Schedule 1S, page 2 21 2025 Form 1040ME, Schedule 1S, page 2 99 *2502203* DO NOT ENTER $ signs, commas, or decimals. 21. All items of income, gain, interest, dividends, royalties and other items of income of a pass-through financial institution due to an ownership share in the financial institution. EIN of financial institution: ____________________ .......................................................................... 21. 22. The total of capital gains and ordinary income resulting from depreciation recapture from the sale of multi-family affordable housing property.................................................................... 22. .00 .00 23. Percentage of gain from the sale of eligible timberlands.................................................................... 23. .00 24. Business interest deduction recapture............................................................................................... 24. .00 25. Enrolled tribal members in Maine. If Schedule ETM, column C, line 5 is greater than zero, enter the amount here. Otherwise, leave this line blank. (Attach Schedule ETM.)............................. 25. .00 26. Other. (Attach worksheet(s).)............................................................................................................. 26. .00 27. Total Subtractions. (Add lines 1 through 26 - enter here and on 1040ME, line 15b.)...................... 27. .00 Worksheet for Pension Income Deduction - Schedule 1S, Line 4 Enclose this worksheet and copies of your 1099 form(s) with Form 1040ME. CAUTION: If the amount on Form 1040ME, line 14 is more than $125,000 if single or married filing separately; $187,500 if head of household; or $250,000 if married filing jointly or qualifying surviving spouse, you must complete the Worksheet for Phaseout of Non-Military Pension Income Deduction to calculate the non-military pension income deduction amount. Note: Enter the total eligible non-military pension benefits on line P1 and eligible military retirement pay on line P9. Taxpayer P1. Total eligible non-military pension income (both Maine and non-Maine sources) included in your federal adjusted gross income (from federal Form 1040, lines 4b .00 and 5b or Form 1040-SR, lines 4b and 5b) See instructions......................................... P1. CAUTION: Include only deductible pension benefits that are not specifically excluded. 48,216.00 P2. Maximum allowable deduction....................................................................................... P2. Spouse* .00 48,216.00 P3. Total social security and railroad retirement benefits you received - whether taxable or not.................................................................................................................. P3. .00 .00 P4. Subtract line P3 from line P2 (if zero or less, enter zero)............................................... P4. .00 .00 P5. Enter the smaller of line P1 or line P4............................................................................ P5. .00 .00 P6. If applicable, enter the amount from the Worksheet for Phaseout of Non-Military Pension Income Deduction, line 5. Otherwise, skip lines P6 and P7 and enter the amount from line P5 on line P8...................................................................................... P6. . . P7. Non-military pension income deduction phaseout amount (multiply line P5 by line P6)..P7. .00 .00 P8. Non-military pension income deduction amount (subtract line P7 from line P5)............ P8. .00 .00 .00 .00 P9. Total eligible military retirement pay included in your federal adjusted gross income (from federal Form 1040, lines 4b and 5b or Form 1040-SR, lines 4b and 5b).............. P9. P10. Add lines P8 and P9. Enter the total for both spouses on Schedule 1S, line 4............ P10. .00 *Use this column only if you are married filing jointly and only if your spouse separately earned an eligible pension. .00 Worksheet for Phaseout of Non-Military Pension Income Deduction (for Pension Income Deduction Worksheet, line P6) Use this worksheet to calculate your non-military pension income deduction amount if your federal adjusted gross income for 2025 is greater than $125,000 if single or married filing separately; $187,500 if head of household; or $250,000 if married filing jointly or qualifying surviving spouse. 1. Enter your 2025 federal adjusted gross income (Form 1040ME, line 14)......................................................................1. _____________________ 2. Enter $125,000 if single or married filing separately; $187,500 if head of household; or $250,000 if married filing jointly or surviving spouse......................................................................................................................................2. _____________________ 3. Subtract line 2 from line 1. If zero or less, STOP here. Your deduction is not limited....................................................3. _____________________ 4. Enter $100,000 if single or head of household or married filing jointly or qualifying surviving spouse; $50,000 if married filing separately. ...............................................................................................................................................4. _____________________ 5. Divide line 3 by line 4. If one or more, enter 1.0000. Enter here and on the Pension Income Deduction Worksheet, line P6.........................................................................5. _____________________ Clear 22 Print
Schedule 1S
More about the Maine Schedule 1S Individual Income Tax TY 2025
Before 2020, this was [[Schedule 1]], but it is now [[Schedule 1A]] and [[Schedule 1S]].
We last updated the Income Modification Subtractions in February 2026, so this is the latest version of Schedule 1S, fully updated for tax year 2025. You can download or print current or past-year PDFs of Schedule 1S directly from TaxFormFinder. You can print other Maine tax forms here.
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TaxFormFinder has an additional 61 Maine income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Schedule B | Minimum Tax Worksheet for Schedule B |
| Schedule 1 | Income Modifications / Pension Income Deduction Worksheet |
| Schedule 1A | Income Modification Additions |
| Form REW-1-1040 | Real Estate Withholding Return for Transfer of Real Property - for Sellers who are Individuals, Sole Proprietors, LLCs, or S Corporations |
| Income Tax Instructions | Form 1040ME Instructions |
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 Schedule 1S from the Revenue Services in February 2026.
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 Schedule 1S
We have a total of six past-year versions of Schedule 1S in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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