Maine State Tax Return

Maine Individual Income Tax Provisions

For state who assess individual income tax to their residents, there are three systems they can choose from: joint, combined, or a mash-up of the other two. Maine adopts the most popular system, the joint filing, which follows the federal system of taxing married couples as a single economic entity.

Maine bases their tax system close to the federal government by using adjusted gross income as the base for taxation. Many of Maine's sources of income follow federal guidelines for inclusion in state taxation, however there are just a few exceptions worth noting.

Exemptions

There are certain incomes which taxpayers can exclude from including in their tax base amount. These include:

• Interest from U.S. Government bonds
• Gains from selling Maine Waste Management and Recycling program bonds
• Gains from the sale of investment income from the Northern Maine Transmission Corp.
• Up to $6,000 in retirement income from private, public, civil service and military plans, less social security and railroad retirement benefits
• Social Security benefits

Deductions

Maine offers a standard deduction to taxpayers based on filing status:

• Single - $6,100
• Married, filing single - $5,070
• Married, filing joint - $10,150
• Head of Household - $8,950

Maine taxpayers who are over 65 or are blind are eligible to receive and additional deduction of $1,500 if they file either single or head of household, whereas married filers who qualify get an additional $1,200 per person.

There are a few major differences to the state deductions in comparison to federal law. State income or sales tax is not-deductible in Maine; neither is mortgage insurance premiums. Total deduction is limited by the federal thresholds, while the maximum allowable itemized deduction is $27,500.

Some other state deductions include:

• Long-term care insurance premiums
• Up to $250 of contributions to a qualifying state tuition program
• Earnings from a fishing operation that contributes to a conservation fund
• Federal work opportunity and empowerment zone tax credits

2023 Maine Tax Rates

• Single
• Married Filing Jointly
• Married Filing Separately
• Head of Household

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Maine	Services Available
Preparation	Preparation of a state tax return for Maine is available for $29.95.
E-File	E-File is not available for Maine.
Direct Deposit	Direct Deposit is not available for Maine.
Non-Resident Preparation	Non-resident ME state return's are available upon request.
Non-Resident E-File	E-Filing non-resident ME state returns is not available.
Filing Deadline	4/18/2023

ME Counties	ME Cities
Androscoggin	Auburn, Danville, Durham, East Livermore, East Poland, Greene, Leeds, Lewiston, Lisbon, Lisbon Falls, Livermore, Livermore Falls, Mechanic Falls, Minot, North Turner, Poland, Sabattus, Turner, Turner Center, West Minot, West Poland
Aroostook	Ashland, Benedicta, Blaine, Bridgewater, Caribou, Clayton Lake, Crouseville, Eagle Lake, Easton, Estcourt Station, Fort Fairfield, Fort Kent, Fort Kent Mills, Frenchville, Grand Isle, Houlton, Island Falls, Limestone, Madawaska, Mapleton, Mars Hill, Masardis, Monticello, New Limerick, New Sweden, Oakfield, Orient, Oxbow, Perham, Portage, Presque Isle, Quimby, Saint Agatha, Saint David, Saint Francis, Sheridan, Sherman Mills, Sinclair, Smyrna Mills, Stockholm, Van Buren, Wallagrass, Washburn, Westfield, Winterville, Wytopitlock
Cumberland	Bailey Island, Bridgton, Brunswick, Bustins Island, Cape Elizabeth, Casco, Chebeague Island, Cliff Island, Cumberland Center, Cumberland Foresid, East Baldwin, Falmouth, Freeport, Gorham, Gray, Harpswell, Harrison, Long Island, Merepoint, Naples, New Gloucester, North Bridgton, North Yarmouth, Orrs Island, Peaks Island, Portland, Pownal, Raymond, Scarborough, Sebago, Sebago Lake, South Casco, South Freeport, South Portland, South Windham, Standish, Steep Falls, West Baldwin, Westbrook, Windham, Yarmouth
Franklin	Dryden, East Dixfield, East Wilton, Eustis, Farmington, Farmington Falls, Jay, Kingfield, New Sharon, New Vineyard, North Jay, Oquossoc, Phillips, Rangeley, Stratton, Strong, Temple, Weld, West Farmington, Wilton
Hancock	Aurora, Bar Harbor, Bass Harbor, Bernard, Birch Harbor, Blue Hill, Blue Hill Falls, Brooklin, Brooksville, Bucksport, Castine, Corea, Cranberry Isles, Deer Isle, East Blue Hill, East Orland, Ellsworth, Franklin, Frenchboro, Gouldsboro, Hancock, Harborside, Hulls Cove, Islesford, Little Deer Isle, Manset, Mount Desert, Northeast Harbor, Orland, Otter Creek, Penobscot, Prospect Harbor, Salsbury Cove, Sargentville, Seal Cove, Seal Harbor, Sedgwick, Sorrento, Southwest Harbor, Stonington, Sullivan, Sunset, Surry, Swans Island, West Tremont, Winter Harbor
Kennebec	Albion, Augusta, Belgrade, Belgrade Lakes, China Village, Clinton, East Vassalboro, East Winthrop, Farmingdale, Gardiner, Hallowell, Kents Hill, Litchfield, Manchester, Monmouth, Mount Vernon, North Monmouth, North Vassalboro, Oakland, Randolph, Readfield, South China, South Gardiner, Vassalboro, Vienna, Waterville, Wayne, Windsor, Winthrop
Knox	Camden, Cushing, Friendship, Glen Cove, Hope, Isle au Haut, Matinicus, North Haven, Owls Head, Port Clyde, Rockland, Rockport, Saint George, South Thomaston, Spruce Head, Tenants Harbor, Thomaston, Union, Vinalhaven, Warren, Washington, West Rockport
Lincoln	Alna, Bayville, Boothbay, Boothbay Harbor, Bremen, Bristol, Chamberlain, Coopers Mills, Damariscotta, Dresden, East Boothbay, Edgecomb, Isle of Springs, Jefferson, Monhegan, New Harbor, Newagen, Newcastle, Nobleboro, Pemaquid, Round Pond, South Bristol, Southport, Squirrel Island, Trevett, Waldoboro, Walpole, West Boothbay Harb, Whitefield, Wiscasset
Oxford	Andover, Bethel, Brownfield, Bryant Pond, Buckfield, Canton, Center Lovell, Denmark, Dixfield, East Andover, Fryeburg, Greenwood, Hanover, Hebron, Hiram, Lovell, Mexico, Newry, North Waterford, Norway, Oxford, Paris, Peru, Porter, Roxbury, Rumford, Rumford Center, South Paris, South Waterford, Stoneham, Sumner, Waterford, West Bethel, West Paris
Penobscot	Bangor, Bradford, Bradley, Brewer, Burlington, Carmel, Charleston, Corinna, Corinth, Costigan, Dexter, Dixmont, East Millinocket, East Newport, Eddington, Etna, Exeter, Garland, Greenbush, Hampden, Holden, Howland, Hudson, Kenduskeag, Kingman, Lagrange, Lee, Levant, Lincoln, Mattawamkeag, Medway, Milford, Millinocket, Newport, Olamon, Old Town, Orono, Orrington, Passadumkeag, Patten, Plymouth, Sherman Station, Springfield, Stacyville, Stetson, Stillwater, West Enfield, Winn
Piscataquis	Abbot, Brownville, Brownville Junctio, Dover Foxcroft, Greenville, Greenville Junctio, Guilford, Milo, Monson, Sangerville, Sebec, Shirley Mills
Sagadahoc	Bath, Bowdoin, Bowdoinham, Georgetown, Phippsburg, Richmond, Sebasco Estates, Small Point, Topsham, Woolwich
Somerset	Anson, Athens, Bingham, Cambridge, Canaan, Caratunk, Detroit, Fairfield, Harmony, Hartland, Hinckley, Jackman, Madison, New Portland, Norridgewock, North Anson, North New Portland, Palmyra, Pittsfield, Rockwood, Saint Albans, Shawmut, Skowhegan, Smithfield, Solon, West Forks
Waldo	Belfast, Brooks, Burnham, Frankfort, Freedom, Islesboro, Liberty, Lincolnville, Lincolnville Cente, Monroe, Morrill, Palermo, Sandy Point, Searsmont, Searsport, Stockton Springs, Thorndike, Troy, Unity, Winterport
Washington	Addison, Baileyville, Beals, Brookton, Calais, Cherryfield, Columbia Falls, Cutler, Danforth, Dennysville, East Machias, Eastport, Grand Lake Stream, Harrington, Jonesboro, Jonesport, Lambert Lake, Lubec, Machias, Machiasport, Meddybemps, Milbridge, Pembroke, Perry, Princeton, Robbinston, Steuben, Topsfield, Vanceboro, Waite, Wesley, Whiting
York	Acton, Alfred, Bar Mills, Berwick, Biddeford, Biddeford Pool, Buxton, Cape Neddick, Cape Porpoise, Cornish, East Parsonfield, East Waterboro, Eliot, Hollis Center, Kennebunk, Kennebunkport, Kittery, Kittery Point, Lebanon, Limerick, Limington, Moody, Newfield, North Berwick, North Waterboro, Ocean Park, Ogunquit, Old Orchard Beach, Parsonsfield, Saco, Sanford, Shapleigh, South Berwick, Springvale, Waterboro, Wells, West Kennebunk, West Newfield, York, York Beach, York Harbor