Maine Revenue Services Individual Income Tax IMPORTANT UPDATE Tax Year 2020: Note the following changes relative to conformity with federal tax law changes made after December 31, 2019. If applicable, follow the form instructions below to properly file or amend your Maine return. Unemployment Compensation – Conformity: • Form 1040ME, line 14 • Form 1040ME, Schedule PTFC/STFC, line 1e or line 2a If you have not filed your 2020 Maine individual income tax return: First, complete your federal individual income tax return (Form 1040 or Form 1040-SR), including Schedule 1, following the instructions for completing your federal form. Federal Schedule 1, lines 7 and 8 are used for reporting unemployment compensation income and exclusion amounts. See www.irs.gov. Next, complete your Maine individual income tax return (Form 1040ME). On Form 1040ME, line 14, enter your federal adjusted gross income from federal Form 1040 or Form 1040-SR, line 11. This amount will reflect the amount of unemployment compensation you received that is excluded from federal and Maine income tax. Finally, if applicable, complete Form 1040ME, Schedule PTFC/STFC. If you complete Schedule PTFC/STFC, lines 1a through 1e, include on line 1e the total unemployment compensation you and your spouse, if applicable, received during the year. If you complete Schedule PTFC/STFC, lines 2a through 2d, include on line 2a the sum of the total income from federal Form 1040 for Form 1040-SR, line 9 plus the unemployment compensation included in calculating federal Form 1040 or Form 1040-SR, Schedule 1, line 8. If you have already filed your 2020 Maine individual income tax return: You must file an amended Maine individual income tax return based on your federal adjusted gross income that excludes the eligible amount of unemployment compensation you and your spouse, if applicable, received during the year. If your federal return was automatically adjusted by the Internal Revenue Service for the excludable amount of unemployment compensation, you will need to obtain your updated federal adjusted gross income amount that reflects the exclusion in order to properly file an amended Maine income tax return. Enter on Form 1040ME, line 14 the updated federal adjusted gross income amount and complete the remainder of the Maine return following the instructions, including the updated instructions for Schedule PTFC/STFC. Continued on next page

Above-the-line charitable contributions: Conformity - Follow the line instructions for the forms listed below: • Form 1040ME, Schedule NR, line 3 • Form 1040ME, Schedule NRH, line 3 • Form 1040ME, Worksheet B, line 12 Educational Opportunity Tax Credit: • Work Requirement Suspended for tax years beginning in 2020: Maine residents who were employed in Maine prior to, or during, the COVID-19 pandemic and who became unemployed as a result of COVID-19 but who are still making student loan payments may claim the EOTC, to the extent otherwise qualified. • Loan Forbearance /Deferment: For tax years beginning on or after January 1, 2020, student loan payments made by individuals in deferment or forbearance, including those subject to a federal student loan administrative forbearance pursuant to the federal Coronavirus Aid, Relief, and Economic Security ("CARES") Act or federal Executive Order, will qualify for the EOTC as long as all other eligibility criteria are met. Your required loan amount due will be the amount that would be otherwise due but for forbearance or deferment. If the amount cannot otherwise be determined, the amount considered due will be equal to the benchmark loan payment. See instructions for the 2020 Educational Opportunity Tax Credit Worksheet, Loan Payment Schedule, Column B. Credit for Tax Paid to Another Jurisdiction: For tax years beginning in 2020, a Maine resident who began teleworking in Maine due to the COVID-19 pandemic and who was performing the same services from a location outside of Maine immediately prior to the COVID-19 state of emergency declared by the Governor, or declared by the jurisdiction where the employee was performing the services, is allowed to claim the tax credit for income tax paid to other jurisdictions to the extent that: • the services were performed during 2020 during the state of emergency period; • the other jurisdiction is asserting the income is sourced to that jurisdiction; and • the employee does not qualify for an income tax credit in that jurisdiction for income taxes paid as a result of the compensation. See instructions for the Credit for Income Tax Paid to Other Jurisdiction Worksheet for Tax Year 2020. NOTE: The instructions you are looking for begin on the next page.

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. Visit www.maine.gov/revenue to obtain the latest tax updates, view frequently asked questions (FAQs), pay your tax, or email tax-related questions. To download or request forms or other information: Visit www.maine.gov/revenue/tax-return-forms or call (207) 624- 7894 - Every day 24 Hours. TTY (hearing-impaired only): 711 - Weekdays 9:00 a.m.- 12:00 p.m. Form PTFC/STFC questions: call (207) 624-9784 - Weekdays 9:00 a.m. - 12 p.m. Get refund status: Visit www.maine.gov/revenue or call (207) 624-9784 - Weekdays 9:00 a.m.- 12:00 p.m. 2020 MAINE Resident, Nonresident, or Part-year Resident Individual Income Tax Booklet Form 1040ME Maine FastFile Electronic fi ling and payment services TAXPAYER ASSISTANCE and FORMS MAINE REVENUE SERVICES P.O. BOX 1060 AUGUSTA, ME 04332-1060 Printed Under Appropriation 010 18F 0002.07 Income Tax Assistance: (207) 626-8475 - Weekdays 9:00 a.m.- 12:00 p.m. 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. Tax violations hot line: (207) 624-9600 - Call this number or send an email to MRS.TAXTIP@maine.gov to report possible tax violations including failure to fi le tax returns, failure to report all income and failure to register for tax fi ling. Federal income tax information and forms: Call the Internal Revenue Service at (800) 829-1040 or visit www.irs.gov. Form 1040ME due date: Thursday, April 15, 2021

IMPORTANT CHANGES for 2020 Reporting use tax on income tax return. 36 M.R.S. §1861-A. For tax years beginning on or after January 1, 2020, the requirement that a tax table be used to calculate use tax reportable on individual income tax returns is repealed. However, taxpayers may continue to report unpaid use tax liability on Maine individual income tax returns. For taxable items having a sales price no greater than $1,000, the use tax may be estimated by multiplying Maine adjusted gross income by .04%. For items with a sales price greater than $1,000 but no more than $5,000, the actual unpaid use tax liability for each taxable purchase must be reported. 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 the purchase. ABLE savings account subtraction modifi cation. 36 M.R.S. § 5122(2) (QQ). For tax years beginning on or after January 1, 2020, earnings on funds held in a qualifi ed Achieving a Better Life Experience (ABLE) account are deductible in calculating Maine taxable income. Bonus depreciation / Maine capital investment credit. 36 M.R.S. §§ 5122(2)(RR) and 5219-NN. For property placed in service during a tax year beginning on or after January 1, 2020, the bonus depreciation addition modifi cation with respect to property for which the Maine capital investment credit is claimed (36 M.R.S. § 5122(1)(KK)(1)) may be recaptured in future tax years over the life of the asset. Thus, aff ected property may, for Maine tax purposes, qualify for both regular depreciation and the Maine capital investment credit. Student loan payment subtraction modifi cation. 36 M.R.S. § 5122(2) (SS). For tax years beginning on or after January 1, 2020, a qualifi ed health care employee (generally, an individual who is licensed as a registered nurse, practical nurse, osteopathic physician, or to practice medicine or surgery and is employed by a hospital in Maine) may claim, to the extent included in the employee’s federal adjusted gross income, the income subtraction modifi cation for student loan payments made by an employer directly to the lender. The modifi cation may not be claimed for any loan payment amounts subtracted under 36 M.R.S. § 5122(2) (FF). Standard deduction amount. 36 M.R.S. § 5124-C(1-A). For tax years beginning on or after January 1, 2020, the Maine standard deduction is equal to the federal standard deduction amount, subject to the Maine phase-out. Previously, the Maine standard deduction was limited to the federal standard deduction amount determined under Internal Revenue Code, Section 63 and did not include any additional federal standard deduction amount contained in other provisions of federal law. Personal exemption. 36 M.R.S. § 5126-A(1). For tax years beginning on or after January 1, 2020, a married taxpayer may claim a Maine personal exemption deduction for that taxpayer’s spouse when not fi ling a joint return as long as the spouse has no gross income during the taxable year and, notwithstanding the temporary suspension of the federal personal exemption deduction through 2025, a personal exemption deduction would be allowed for the spouse for federal income tax purposes. 2 Property tax fairness credit. 36 M.R.S. § 5219-KK. For tax years beginning on or after January 1, 2020, the property tax fairness credit is increased to 100% of the benefi t base that is greater than 5% (previously 6%) of the individual’s income, up to $750 ($1,200 for individuals 65 years of age or older). Earned income credit. 36 M.R.S. §5219-S. For tax years beginning on or after January 1, 2020, the Maine earned income credit is increased from 5% to 12% of the federal earned income tax credit (25% for eligible individuals who do not have a qualifying child). The credit is also extended to individuals who are 18 to 24 years of age, have no qualifying children, and are otherwise qualifi ed for the federal earned income tax credit. Maine capital investment credit. 36 M.R.S. § 5219-NN. For property placed in service in Maine during a tax year beginning on or after January 1, 2020, the Maine capital investment credit is reduced to 1.2% of the bonus depreciation addition modifi cation required with respect to that property under 36 M.R.S. § 5122(1)(KK)(1). See discussion above regarding the recapture of the bonus depreciation addition modifi cation in future tax years. Maine Children’s Cancer Research Fund. 36 M.R.S. §§ 5283-A and 5292. For tax years beginning on or after January 1, 2020, a new voluntary contribution check-off is added to the Maine individual income tax form, Schedule CP, for the Maine Children’s Cancer Research Fund. The purpose of the fund is to provide grants and other funding to support children’s cancer research provided by research facilities in Maine that operate children’s cancer programs. Excess business losses for noncorporate taxpayers. Under the federal Coronavirus Aid, Relief, and Economic Security (CARES) Act, the eff ective date for the limitation on noncorporate excess business losses was deferred to tax years beginning after December 31, 2020. For Maine income tax purposes, an adjustment must be made to reverse the eff ect of noncorporate excess business losses used to reduce federal adjusted gross income. The amount of excess business loss disallowed for Maine tax purposes may be carried forward to subsequent tax years to the extent the carryforward amount has not been previously used to off set Maine taxable income. See Schedule 1S, line 11, and related instructions. Business interest deduction exceeding 30% of federal adjusted taxable income. The federal CARES Act increases the allowable business interest deduction from 30% to 50% of federal adjusted taxable income. For Maine income tax purposes, business interest greater than 30% of federal adjusted taxable income may not be used to reduce Maine taxable income. This amount required to be added back may be subtracted in future years. See the complete 2020 Summary of Tax Law Changes available at www.maine.gov/revenue/publications/rules. 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.

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. 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. Check the box above your social security number if this is an amended return. You must fi le an amended Maine income tax return if (1) you have fi led an amended federal income tax return that aff ects your Maine income tax liability; (2) the Internal Revenue Service has made a change or correction to your federal income tax return that aff ects your Maine income tax liability; or (3) an error has been made in the fi ling of your original Maine income tax return. For more information, see the frequently asked questions at www.maine.gov/revenue/faq. Line A. Maine Property Tax Fairness Credit / Sales Tax Fairness Credit for 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. Note: Schedule PTFC/STFC is available at www.maine.gov/revenue/ tax-return-forms or call the forms line at (207) 624-7894. Line 1. FOR MAINE RESIDENTS ONLY. The Maine Clean Election Fund fi nances the election campaign of certifi ed 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. Line 2. Check if at least two-thirds of your gross income for 2020 was from commercial farming or fi shing as defi ned by the Internal Revenue Code. Include your spouse’s income in your calculation if you are fi ling a joint return. Lines 3-7. Use the fi ling status from your federal income tax return. If you fi led a married fi ling 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/tax-return-forms (click on Income Tax Guidance Documents). If you are fi ling married fi ling separately, be sure to include your spouse’s name and social security number. For pass-through entities only: check the box below line 7 if this is a composite fi ling. A composite return may be fi led by a pass-through entity on behalf of nonresident owners. You must complete and enclose Schedule 1040C- ME and supporting documentation with your composite return. For more information on composite fi ling and forms, visit www.maine.gov/revenue. Lines 8-11a. See the General Instructions above to determine your residency status. Nonresident aliens: check box 11 if you were a nonresident of Maine or box 11a if you were a resident of Maine during all or part of the tax year. If you check box 8a, 9, 10, 11, or 11a, enclose a copy of your federal tax return. Schedule NRH is available at www.maine.gov/revenue/tax-return-forms or call (207) 624-7894 to order. Line 13. Personal exemptions. Enter “1” if fi ling single, head-of- household, qualifying widow(er) or married fi ling separately. Except, enter “2” if you are married, not fi ling a joint return, and would claim a federal personal exemption deduction for your spouse if not for the temporary suspension of the federal personal exemption deduction. Enter “2” if married fi ling jointly. Except, enter “0” if you (or, if married fi ling jointly, both you and your spouse) may be claimed as a dependent on another person’s return. If you are married fi ling jointly and only one spouse may be claimed as a dependent on another person’s return, enter “1”. 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)). Also see Form 1040ME, Schedule A, line 8. GENERAL INSTRUCTIONS Who must fi le? A Maine income tax return must be fi led by April 15, 2021 if you are a resident of Maine who is required to fi le a federal income tax return or if you are not required to fi le 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 fi le a federal income tax return, you do not have to fi le a Maine income tax return if you have no addition income modifi cations (Form 1040ME, Schedule 1A, line 13) 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 fi le 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 fi le 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. What is my Residence Status? To determine your residency status for 2020, read the following. 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, fi xed 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. • • Full-Year Resident: 1) Maine was my domicile for the entire year of 2020; 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 2020, 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 2020 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 defi ned in 2) above. File Form 1040ME and Schedule NR or NRH. • • Nonresident: I was not a resident or part-year resident in 2020, but I do have Maine-source income. Follow the federal fi ling requirements for fi ling status, federal adjusted gross income, and standard or itemized deductions. File Form 1040ME and Schedule NR or NRH. 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/tax-return-forms (click on Income Tax Guidance Documents) or call the forms line at (207) 624-7894. 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. 3

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 2020 is greater than $82,900 if single or married fi ling separately; $124,350 if head of household; or $165,800 if married fi ling jointly or qualifying widow(er). 1. Enter your 2020 Maine adjusted gross income (Form 1040ME, line 16) ................................................................. 1 ____________________ 2. Enter $82,900 if single or married fi ling separately; $124,350 if head of household; or .......................................... 2 ____________________

$165,800 if married fi ling 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 fi ling separately; $112,500 if head of household; or ........................................... 4 ____________________

$150,000 if married fi ling jointly or qualifying widow(er). 5. Divide line 3 by line 4. If one or more, enter 1.0000. ................................................................................................ 5 __ . __ __ __ __ 6. Enter your 2020 standard deduction. (See federal Form 1040, line 12 or Form 1040-SR, line 12) or your

2020 Maine itemized deductions from Form 1040ME, Schedule 2, line 7, whichever applies ................................ 6 ____________________ 7. Multiply line 6 by line 5 ............................................................................................................................................. 7 ____________________ 8. 2020 Maine itemized deductions or standard deduction. Subtract line 7 from line 6. Enter this amount

on Form 1040ME, line 17 ......................................................................................................................................... 8 ____________________ 4 Line 14. Enter the federal adjusted gross income shown on your federal Form 1040, line 11 or Form 1040-SR, line 11. Note: If you are fi ling Form 1040ME in accordance with the Step 1 instructions for Schedule PTFC/ STFC and check the box on line A, skip line 14. Line 15a. Income Modifi cations - Additions. Complete Maine Schedule 1A to calculate your entry for this line. Line 15b. Income Modifi cations - Subtractions. Complete Maine Schedule 1S to calculate your entry for this line. Part-year residents, Nonresidents and “Safe Harbor” residents, see Schedule NR or NRH. Note: If you are fi ling Form 1040ME in accordance with the Step 1 instructions for Schedule PTFC/STFC and check the box on line A, skip lines 15a and 15b. 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 2020 is greater than $276,350 if single; $304,000 if head of household; $331,600 if married fi ling jointly or qualifying widow(er); or $165,800 if married fi ling separately. 1. Enter your 2020 Maine adjusted gross income (Form 1040ME, line 16) ................................................................. 1 ____________________ 2. Enter $276,350 if single; $304,000 if head of household; $331,600 if married fi ling jointly or qualifying

widow(er), or $165,800 if married fi ling 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 fi ling separately; $125,000 if single or married fi ling 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 2020 personal exemption deduction amount (multiply the amount on Form 1040ME, line 13 by

$4,300) ..................................................................................................................................................................... 6 ____________________ 7. Multiply line 6 by line 5 ............................................................................................................................................. 7 ____________________ 8. 2020 Maine personal exemption deduction amount. Subtract line 7 from line 6. Enter this amount on

Form 1040ME, line 18 .............................................................................................................................................. 8 ____________________ Line 18. Exemption. Multiply the amount shown on line 13 by $4,300. CAUTION: If the amount on Form 1040ME, line 16 is more than $276,350 if fi ling single; $304,000 if head of household; $331,600 if married fi ling Line 17. Deduction. CAUTION: If the amount on Form 1040ME, line 16 is more than $82,900 if single or married fi ling separately; $124,350 if head of household; or $165,800 if married fi ling jointly or qualifying widow(er), you must complete the Worksheet for Standard/Itemized Deductions below to calculate your deduction amount for line 17. If your income does not exceed the amount for your fi ling status and you use the standard deduction on your federal return, enter the amount from federal Form 1040, line 12 or Form 1040-SR, line 12 for your fi ling status. 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 you are fi ling as a nonresident alien, you must use itemized deductions. jointly or qualifying widow(er); or $165,800 if married fi ling separately, you must complete the Worksheet for Phaseout of Personal Exemption Deduction Amount below to calculate your exemption amount for line 18.

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. Line 21. Note: Schedules NR and NRH are available at www.maine. gov/revenue/tax-return-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 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 25b. Enter the total amount of Maine estimated tax paid for tax year 2020. Also include on this line extension payments and amounts withheld for 2020 on the sale of real estate in Maine (enclose a copy of Form REW-1 to support your entry). If you are fi ling an amended return, include amounts paid with your original, or previously adjusted return, including use tax, voluntary contributions and estimated tax penalty amounts. 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 fi ling an amended return, include any carryforward or refund amount allowed on the original, or previously adjusted return. 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 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 2020 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, multiply your Maine adjusted gross income from line 16 by .04% (.0004). Note: For items that cost $1,000 or more, you must add the tax on those items to the percentage 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/taxes/sales-use-service-provider-tax or call (207) 624-9693. 5 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 2020 not already reported on a sales tax return. The tax rate on casual rentals occurring during 2020 is 9%. Note: To report sales tax greater than $2,000, you must fi le 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 spouse's name or both spouses' names. Note that some banks will not allow a joint refund to be deposited into an individual account. 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 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/tax-return- forms or call (207) 624-7894. 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 2020 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, 2022. Payment Plan. Check the box below your signature(s) if you are requesting a payment plan. Your fi rst 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) 621- 4300 or email compliance.tax@maine.gov. 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 compliance.tax@maine.gov. SCHEDULE 1A — ADDITION INCOME MODIFICATIONS - See page 19 For more information on Maine income modifi cations, visit www.maine.gov/revenue/tax-return-forms. Also include the taxpayer’s distributive share of addition modifi cation items from partnerships, S corporations and other pass-through entities. Line 1. 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 2. Net operating loss recovery adjustment. Enter on this line any amount of federal net operating loss carry forward that has been previously used to off set Maine addition modifi cations. For more information, go to www.maine.gov/revenue/tax-return-forms (select Income Tax Guidance Documents). Line 3. Enter 2020 Maine Public Employees Retirement System contributions. See your Maine state or municipal W-2 form. Lines 4 and 5. Bonus depreciation add-back. Lines 4 and 5 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 2020. The total addition modifi cation is the diff erence between the federal depreciation claimed on Form 4562 and the depreciation calculated on

6 the pro forma Form 4562. If any of the property placed in service in tax year 2020 is located in Maine and the Maine capital investment credit is claimed, the total addition modifi cation must be divided between lines 4 and 5. Otherwise, the entire addition must be entered on line 4. Enclose copies of the original and pro forma federal Forms 4562, along with the add-back calculation, with the return. For more information, go to www.maine.gov/revenue/tax-return-forms (select Income Tax Guidance Documents). Also, refer to the instructions for Schedule 1S, line 9 below. Line 4. Bonus depreciation add-back: Enter on this line the total bonus depreciation add-back calculated above less the amount of Maine capital investment credit add-back from line 5. Amounts entered on this line are eligible for the recapture subtraction modifi cation on Schedule 1S, line 9 in future years. Line 5. 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 2020. 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 2020. 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. 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 entered on this line are eligible for the recapture subtraction modifi cation on Schedule 1S, line 9 in future years. Line 6. Enter your share of a fiduciary adjustment (addition modifi cations) relating to income from an estate or trust (36 M.R.S. § 5122(3)). Attach a copy of your federal Schedule K-1. Line 7. 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 fi led 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 8. Adjustment for loss, deductions and other expenses of a pass-through entity fi nancial institution subject to Maine franchise tax. Under Maine law, fi nancial institutions are subject to the Maine franchise tax, regardless of how the institution is organized. This includes a fi nancial institution organized as a pass-through entity, such as a partnership or limited liability company. Maine law provides that the income from an ownership share in a pass-through entity fi nancial institution is not taxable income on the owner’s Maine income tax return. In like manner, any loss, deduction or expense of a pass-through entity fi nancial institution refl ected in an owner’s federal income is not permitted in calculating the Maine taxable income of the owner. (36 M.R.S. § 5122(1)(K)). Line 9. Wellness programs tax credit adjustment. Maine taxpayers who claim the Maine credit for wellness programs under 36 M.R.S. § 5219-FF and deducted related expenses on their federal tax return must increase Maine taxable income by the amount federal income was reduced. (36 M.R.S. § 5122(1)(EE)). Line 10. Excess business losses for noncorporate taxpayers. Under the federal Coronavirus Aid, Relief, and Economic Security (CARES) Act, the eff ective date for the limitation on noncorporate excess business losses was deferred to tax years beginning after December 31, 2020. For Maine income tax purposes, an adjustment must be made to reverse the eff ect of noncorporate excess business losses used to reduce federal adjusted gross income. To calculate this amount, complete a pro forma federal Form 461 (use the 2019 federal Form 461, except substitute $259,000 ($518,000 if married fi ling jointly) for $255,000 ($510,000 if married fi ling jointly) on line 15). If the federal pro forma Form 461, line 16 is negative, enter the amount as a positive number on this line. If the federal pro forma Form 461, line 16 is positive, enter zero on this line. The amount of excess business loss disallowed for Maine tax purposes may be carried forward to subsequent tax years to the extent the carryforward amount has not been previously used to off set Maine taxable income. See Form 1040ME, Schedule 1S, Income Subtractions, Line 11, and related instructions. Line 11. Business interest deduction exceeding 30% of federal adjusted taxable income. The federal CARES Act increases the allowable business interest deduction from 30% to 50% of federal adjusted taxable income. For Maine income tax purposes, business interest greater than 30% of federal adjusted taxable income may not be used to reduce Maine taxable income. To calculate this amount, complete a pro forma federal Form 8990 using the 30% business interest deduction limitation. Enter the diff erence between the allowable interest deduction using the 50% limitation on federal Form 8990, Line 26 and the interest deduction calculated using the 30% limitation on the pro forma federal Form 8990, Line 26. Note: Do not complete this line if the federal business interest expense deduction does not exceed 30% of federal adjusted taxable income. Line 12. Reserved. Also include the taxpayer’s distributive share of subtraction modifi cation items from partnerships, S corporations and other pass-through 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 1. 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 2. Enter the amount of any state or local income tax refund included on federal Form 1040 or 1040-SR, Schedule 1, line 1. Line 3. If included in federal adjusted gross income, enter the taxable amount of social security benefi ts issued by the U.S. Government and railroad retirement benefi ts (tier 1 and tier 2) and unemployment and sick benefi ts issued by the U.S. Railroad Retirement Board. SCHEDULE 1S — SUBTRACTION INCOME MODIFICATIONS - See pages 21 and 22 For more information on Maine income modifi cations, visit www.maine.gov/revenue/tax-return-forms. Line 4. 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 5. 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 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. 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. Line 6. Military annuity payments made to a survivor of a deceased member of the military as a result of service in the active or reserve components of the United States Army, Navy, Air Force, Marines or Coast Guard under a survivor benefi t plan or reserve component survivor benefi t plan in accordance with 10 United States Code, Chapter 73 are exempt from Maine individual income tax. The deduction must exclude any amount included in the Maine pension income deduction on Form 1040ME, Schedule 1S, line 4. 36 M.R.S. § 5122(2)(HH). Line 7. Use this line only if you retired after 1988 and are receiving retirement benefi ts from the Maine Public Employees Retirement System (MainePERS). Subtract the amount in box 16 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 8. Enter your share of a fiduciary adjustment (subtraction modifi cations) relating to income from an estate or trust (36 M.R.S. § 5122(3)). Attach a copy of your federal Schedule K-1. Line 9. Bonus Depreciation and Section 179 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/tax- return-forms (select Income Tax Guidance Documents). Line 10. 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 or pro forma federal Form 1065 or 1120S, including Schedules K and K-1, showing the calculation of the expenses included on this line. Line 11. Net operating loss (NOL) recapture. For Maine tax purposes, taxpayers may, in years subsequent to the year of the loss, deduct an amount equal to the net operating loss carried back for federal tax purposes that was required to be added back to Maine income under 36 M.R.S. §§ 5122(1)(H) and 5122(1)(M), except that this NOL deduction was suspended for tax years beginning in 2009, 2010 and 2011. The carryover period for suspended NOL recapture subtraction modifi cations is equal to the allowable federal NOL carryforward period plus the number of years the subtraction modifi cation was suspended. Also include on this line the amount of NOL carryforward resulting from excess business losses not allowed to be claimed for Maine tax purposes for a tax year beginning in 2018 or 2019. The deduction may not reduce Maine taxable income to less than zero and must be reduced by any Maine income that was previously off set by the loss in the year of the loss. Individual shareholders of an electing S corporation may also recapture an NOL addition modifi cation claimed by the entity in a year the corporation was taxed as a C corporation. For more information on Maine’s treatment of NOL’s, go to www.maine.gov/revenue/tax-return- forms (select Income Tax Guidance Documents). 36 M.R.S. §§ 5122(2) (H), 5122(2)(P), 5122(2)(V), 5122(2)(W), and 5122(2)(CC). Line 12. Student loan payments made by employers. If you are a qualifi ed employee for purposes of the educational opportunity tax credit program, enter on this line the amount of qualifi ed student loan payments made directly to a lender by your employer on your behalf to the extent the payments are included in your federal adjusted gross income. Do not include amounts not paid by your employer directly to the lender. Do not include amounts paid that exceed the monthly loan amount that was due (see the Worksheet for Educational Opportunity Tax Credit). Note: You may claim this deduction only if you received an associate or bachelor’s degree after 2007 or a graduate’s degree after 2015 and only with respect to loan payments made during that part of the tax year you were a qualifi ed employee. A qualifi ed employee is a qualifi ed individual (generally, one who has met the graduation requirements of the program, is a Maine resident and who worked for an employer in Maine). See the Worksheet for Educational Opportunity Tax Credit available at www.maine.gov/revenue/tax-return-forms for more information. 36 M.R.S. § 5122(2)(FF). Line 13. Qualifi ed health care student loan payments. A qualifi ed health care employee (generally, an individual who is licensed as a registered nurse, practical nurse, osteopathic physician, or to practice medicine or surgery and is employed by a hospital in Maine) may claim, to the extent included in the employee’s federal adjusted gross income, the income subtraction modifi cation for student loan payments made by an employer directly to the lender. The modifi cation may not be claimed for any loan payment amounts subtracted on line 12 above under 36 M.R.S. § 5122(2)(FF). 36 M.R.S. § 5122(2)(SS). Line 14. Municipal property tax benefi ts for senior citizens. A municipality, by ordinance, may adopt a program that permits claimants who are at least 60 years of age to earn benefi ts up to a maximum $1,000 (or, if greater, 100 times the state minimum hourly wage) by volunteering to provide services to the municipality. The amount of the benefi ts received during the tax year are exempt from Maine individual income tax. Enter on this line the amount of volunteer benefi ts you received, up to the maximum allowed, to the extent included in federal adjusted gross income. 36 M.R.S. §§ 5122(2)(EE) and 6232(1-A). Line 15. Holocaust victim settlement payments. Settlement payments received by Holocaust victims are exempt from Maine individual income tax. Enter on this line Holocaust victim settlement payments included in federal adjusted gross income. A Holocaust victim is an individual who died, lost property, or was a victim of persecution between January 1, 1929 and December 31, 1945 in Nazi Germany or in any European country allied with or occupied by Nazi Germany as a result of discriminatory laws, policies or actions targeted against discrete groups of individuals based on race, religion, ethnicity, sexual orientation or national origin. A Holocaust victim includes the spouse or descendant of a Holocaust victim. The exemption applies only to the fi rst taxpayer (the Holocaust victim or the spouse or descendant of the Holocaust victim) receiving a Holocaust victim settlement payment. Enter on this line the following settlement payments eligible for the exemption: 1) payment as a result of the taxpayer’s status as a Holocaust victim; 2) payment as a result of the settlement of a Holocaust-related claim; and 3) interest on any settlement payment accumulated through the date of payment. 36 M.R.S. § 5122(2)(O). Line 16. Family Development Account proceeds. Individuals whose family income is below 200% of the poverty level may open a family development account in connection with an approved community development organization. Account balances and withdrawals are exempt from Maine individual income tax to the extent included in federal adjusted gross income. For more information, contact the University of Maine. 20-A M.R.S. § 10983(4). 7

Line 17. Earnings on funds held in an ABLE savings account. Enter on this line the amount equal to any ABLE savings account income, such as interest, that is included in federal adjusted gross income. 36 M.R.S. § 5122(2)(QQ). Line 18. Interest from Maine Municipal General Obligation Bonds, Private Activity Bonds, and Airport Authority Bonds. If included in federal adjusted gross income, enter interest from Maine municipal general obligation bonds, private activity bonds, and bonds issued by a Maine airport authority. Line 19. Amount of the reduction in your salaries and wages expense deduction. A subtraction modifi cation is allowed on the Maine individual income tax return in an amount equal to the reduction in your salaries and wages expense deduction directly related to claiming the federal Work Opportunity Credit or Empowerment Zone Credit. These amounts are reported on federal Form 5884, line 2 or federal Form 8844, line 2. (Owners of pass-through entities, enter your share of the amount from line 3 of these forms to the extent not included on line 2). 36 M.R.S. § 5122(2)(B). Line 20. Earnings from fi shing operations. A subtraction modifi cation is allowed on the Maine individual income tax return in an amount equal to the amount of the reduction in federal taxable income related to vessel earnings from fi shing operations that were contributed to a capital construction fund. 36 M.R.S. § 5122(2)(I). Line 21. Northern Maine Transmission Corporation investment income. The Northern Maine Transmission Corporation is a public instrumentality of the State. All bonds, notes or other evidences of indebtedness issued on behalf of the Northern Maine Transmission Corporation are issued by a political subdivision or a body corporate and politic of the State and for an essential public and governmental purpose. Those bonds, notes or other evidences of indebtedness, the interest on them and the income from them, including any profi t on their sale, and all activities of the corporation and fees, charges, funds, revenue, income and other money of the corporation, whether or not pledged or available to pay or secure the payment of those bonds, notes or other evidences of indebtedness or interest on them, are exempt from Maine individual income tax. Enter on this line the amount of income from investments in the Northern Maine Transmission Corporation to the extent included in federal adjusted gross income. 10 M.R.S. § 9205. Line 22. Maine Waste Management and Recycling Program. Revenue obligation securities issued on behalf of the Maine Waste Management and Recycling Program constitute a proper public purpose and the securities, their transfer and the income from them, including any profi ts made on their sale, are exempt from Maine individual income tax. Enter the amount of interest income and capital gains from the sale of bonds issued relative to the Maine Waste Management and Recycling Program to the extent included in federal adjusted gross income. 38 M.R.S. § 2218. Line 23. Income from ownership share in a fi nancial institution. Enter on this line all items of income, gain, interest, dividends, royalties and other items of income of a fi nancial institution subject to the Maine franchise tax that are included in your federal adjusted gross income due to an ownership share in the fi nancial institution that is a partnership, S 8 corporation, or entity disregarded as separate from its owner. Also enter the employer identifi cation number of the fi nancial institution. 36 M.R.S. § 5122(2)(K). Line 24. Income from depreciation recapture on the sale of multi- family aff ordable housing property. To the extent not otherwise removed from Maine income, enter the total amount of capital gains and ordinary income resulting from depreciation recapture in accordance with Internal Revenue Code sections 1245 and 1250 realized on the sale of multi-family aff ordable housing property certifi ed by the Maine State Housing Authority. A copy of the MSHA certifi cate must be attached to the return. 36 M.R.S. § 5122(2)(Z). Line 25. Maine seed capital credit refundable distributions. Enter the refundable portion of the Maine seed capital investment tax credit allowed under 36 M.R.S. § 5216-B to the extent included in federal adjusted gross income. Private venture capital funds may claim the seed capital investment tax credit and the credit is refundable to those entities. The refundable portion of the credit is excluded from Maine taxable income. 36 M.R.S. § 5122(2)(JJ). Line 26. Sale of eligible timberlands. A subtraction modifi cation is allowed on the Maine individual income tax return equal to the applicable percentage of the gain from the sale of sustainably managed, eligible timberlands that is included in federal adjusted gross income. Eligible timberlands must be held by the taxpayer for at least 10 years beginning on or after January 1, 2005. Use lines 1) through 3) below to calculate the amount of the modifi cation. 36 M.R.S. § 5122(2)(U). 1) Enter the gain recognized on the sale of eligible

timberlands included in federal adjusted gross

income ...............................................................$ __________ 2) Enter the applicable percentage amount

shown below for the number of years the

eligible timberlands were held by the taxpayer

beginning on or after January 1, 2005. .............. ___________

If the number of years eligible timberlands

were held by the taxpayer since

January 1, 2005 is: At least But not over Enter 10 11 .0667 11 12 .1333 12 13 .2 13 14 .2667 14 15 .3333 15 16 .4 3) Multiply line 1 by line 2. Enter result on

Schedule 1S, line 26. .......................................$ ___________ Line 27. New markets capital investment credit. A subtraction modifi cation is allowed on the Maine individual income tax return equal to any income recognized from the new markets capital investment credit that is included in federal adjusted gross income. 36 M.R.S. § 5122(2)(KK). Line 28. Reserved.

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 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 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, 3, or 4 of the worksheet for Earned Income Tax Credit, whichever is applicable. Taxpayers at least age 18 but under age 25: If you, or your spouse (if married fi ling a joint return) was, age 18 but not older than 24 as of the last day of the tax year, had no qualifying child during the tax year, and would have otherwise qualifi ed for the federal earned income credit (EIC), you may be able to claim the Maine earned income tax credit, even if you were not eligible to claim the federal credit. To determine if you can claim the Maine earned income tax credit, see the Earned Income Tax Credit Worksheet available at www.maine.gov/revenue/tax-return-forms. Enclose worksheet. 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 2020. Enclose worksheet. Line 5. Rehabilitation of historic properties after 2007. If you have qualifi ed 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 6. New Markets Capital Investment Credit. An investor that holds a qualifi ed equity investment certifi cate may be eligible for this credit. Enclose 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 fi ling jointly) OR if you are a nonresident or part-year resident. Complete the Worksheet for Dependent Exemption Tax Credit. Enclose worksheet. 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. Line 11. Nonrefundable Earned Income Tax Credit. For nonresidents only. See the instructions for line 3 above. Enter the amount from line 4 of the worksheet for Earned Income Tax Credit. Enclose worksheet. 9 SCHEDULE A — MAINE TAX ADJUSTMENTS - See page 25 Tax Credit Worksheets Required. For more information on all tax credits and related worksheets, visit www.maine.gov/revenue/tax-return-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 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(s). Line 13. Maine Seed Capital Credit. If you invested in a qualifi ed Maine business of which you are not a principal owner, you may qualify for a credit through the Finance Authority of Maine. Enclose worksheet. Line 14. Nonrefundable Credit for Educational Opportunity. Graduates of accredited colleges and universities (or employers of qualifi ed graduates) may qualify for a credit based on certain loan payments made in 2020. 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 16. Research Expense Tax Credit. If your business invested in research, you may qualify for this credit for your portion of the expenses. 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 18. Pine Tree Development Zone Credits. If you expanded your business in Maine, you may qualify for this credit, certifi ed through the Department of Economic and Community Development. 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. Line 20. Other Tax Credits. Enter on this line: • Wellness Programs Credit • • Media Production Credit • • Credit for Certain Homestead Modifi cations (AccessAble Home Tax Credit) • Credit for Disability Income Protection Plans in the Workplace. Enclose applicable worksheet(s). 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.

PROPERTY TAX FAIRNESS CREDIT (Form 1040ME, line 25d) You may qualify for a refundable Property Tax Fairness Credit up to $750 ($1,200 if you are 65 years of age or older) if you meet all of the following: • You were a Maine resident during any part of the tax year; • You owned or rented a home in Maine during any part of the tax year and lived in that home as your principal residence during the year; • Your total income during 2020 was less than the amount shown in the table below for your fi ling status and the number of qualifying children and dependents on Form 1040ME, line 13a: • You paid property tax on your home (principal residence) in Maine during the tax year that is greater than 5% of your total income or you paid rent on your home (principal residence) in Maine during the tax year that is greater than 33.33% of your total income. Note that the amount of property tax or rent you can include may be limited. See line 7 on Schedule PTFC/STFC. • Your fi ling status is single, head of household, married fi ling jointly, or qualifying widow(er). Note that you cannot take the Property Tax Fairness Credit if your fi ling status is married fi ling separately. See Schedule PTFC/STFC for more information. SALES TAX FAIRNESS CREDIT (Form 1040ME, line 25e) You may qualify for a refundable Sales Tax Fairness Credit up to $230, depending on the number of qualifying children and dependents on Form 1040ME, line 13a, if you meet all of the following: • You were a Maine resident during any part of the tax year; • Your total income during 2020 was not more than $27,100 if fi ling single; $42,900 if fi ling head of household; or, $53,200 if married fi ling jointly; • Your fi ling status is single, head of household, married fi ling jointly, or qualifying widow(er). Note that you cannot take the Sales Tax Fairness Credit if your fi ling status is married fi ling separately or if you are claimed as a dependent on another person’s return. See Schedule PTFC/STFC for more information. 10 ● Maine personal exemption amount: $4,300. ● Maine standard deduction base amounts: • $12,400 single or married fi ling separately; • $18,650 head of household; • $24,800 married fi ling jointly or qualifying widow(er). ● Maine itemized deductions are limited to $30,050, except medical expenses are not subject to the limit. • Use Form 1040ME, Schedule 2 to claim Maine itemized deductions. ● To report income that is taxable in Maine but not by the federal government (income additions), use Form 1040ME, Schedule 1A. To report income that is taxable by the federal government but not in Maine (income subtractions), use Form 1040ME, Schedule 1S. ● Property Tax Fairness Credit maximum income limitation: $42,000 if single; $67,000 if head of household or married fi ling jointly or qualifying widow(er). See Schedule PTFC/STFC for more information. Married taxpayers fi ling separate tax returns do not qualify for the credit. ● Sales Tax Fairness Credit maximum income limitation: $27,100 single; $42,900 head of household; or, $53,200 married fi ling jointly or qualifying widow(er). See Schedule PTFC/STFC for more information. Married taxpayers fi ling separate tax returns do not qualify for the credit. ● Child and dependent care credit is refundable for Maine residents and part-year residents, up to $500. ● Adult dependent care credit is refundable for Maine residents and part- year residents, up to $500. ● Earned income tax credit is refundable for Maine residents and part-year residents. ● Dependent exemption tax credit, up to $300 for each qualifying child or dependent, subject to phaseout. ● Educational opportunity tax credit may be available if you obtained an associate degree or bachelor’s degree in Maine after 2007 or from a Maine or non-Maine college after 2015 or a graduate degree from a Maine college after 2015 and you have outstanding educational loans for that degree. 2020 Tax Year Quick Facts If your Filing Status is: Form 1040ME, line 13a is: 0 1 more than 1 Your income must be less than: Single $42,000 $42,000 $42,000 Head of Household $54,000 $54,000 $67,000 Married fi ling Jointly or Qualifying Widow(er) $54,000 $67,000 $67,000 AND OR OR ·

2020 MAINE INCOME TAX TABLE If Line 19 Form 1040ME is: And Your Filing Status is: At Least But Less Than Single or Married- Filing Separately Married Filing Jointly* Head of House- hold *This column must also be used by a surviving spouse with dependent child. Your Tax is: If Line 19 Form 1040ME is: And Your Filing Status is: At Least But Less Than Single or Married- Filing Separately Married Filing Jointly* Head of House- hold Your Tax is: If Line 19 Form 1040ME is: And Your Filing Status is: At Least But Less Than Single or Married- Filing Separately Married Filing Jointly* Head of House- hold Your Tax is: If Line 19 Form 1040ME is: And Your Filing Status is: At Least But Less Than Single or Married- Filing Separately Married Filing Jointly* Head of House- hold Your Tax is: 0 0 100 3 3 3 100 200 9 9 9 200 300 15 15 15 300 400 20 20 20 400 500 26 26 26 500 600 32 32 32 600 700 38 38 38 700 800 44 44 44 800 900 49 49 49 900 1,000 55 55 55 1,000 1,000 1,100 61 61 61 1,100 1,200 67 67 67 1,200 1,300 73 73 73 1,300 1,400 78 78 78 1,400 1,500 84 84 84 1,500 1,600 90 90 90 1,600 1,700 96 96 96 1,700 1,800 102 102 102 1,800 1,900 107 107 107 1,900 2,000 113 113 113 2,000 2,000 2,100 119 119 119 2,100 2,200 125 125 125 2,200 2,300 131 131 131 2,300 2,400 136 136 136 2,400 2,500 142 142 142 2,500 2,600 148 148 148 2,600 2,700 154 154 154 2,700 2,800 160 160 160 2,800 2,900 165 165 165 2,900 3,000 171 171 171 3,000 3,000 3,100 177 177 177 3,100 3,200 183 183 183 3,200 3,300 189 189 189 3,300 3,400 194 194 194 3,400 3,500 200 200 200 3,500 3,600 206 206 206 3,600 3,700 212 212 212 3,700 3,800 218 218 218 3,800 3,900 223 223 223 3,900 4,000 229 229 229 4,000 4,000 4,100 235 235 235 4,100 4,200 241 241 241 4,200 4,300 247 247 247 4,300 4,400 252 252 252 4,400 4,500 258 258 258 4,500 4,600 264 264 264 4,600 4,700 270 270 270 4,700 4,800 276 276 276 4,800 4,900 281 281 281 4,900 5,000 287 287 287 5,000 5,000 5,100 293 293 293 5,100 5,200 299 299 299 5,200 5,300 305 305 305 5,300 5,400 310 310 310 5,400 5,500 316 316 316 5,500 5,600 322 322 322 5,600 5,700 328 328 328 5,700 5,800 334 334 334 5,800 5,900 339 339 339 5,900 6,000 345 345 345 6,000 6,000 6,100 351 351 351 6,100 6,200 357 357 357 6,200 6,300 363 363 363 6,300 6,400 368 368 368 6,400 6,500 374 374 374 6,500 6,600 380 380 380 6,600 6,700 386 386 386 6,700 6,800 392 392 392 6,800 6,900 397 397 397 6,900 7,000 403 403 403 7,000 7,000 7,100 409 409 409 7,100 7,200 415 415 415 7,200 7,300 421 421 421 7,300 7,400 426 426 426 7,400 7,500 432 432 432 7,500 7,600 438 438 438 7,600 7,700 444 444 444 7,700 7,800 450 450 450 7,800 7,900 455 455 455 7,900 8,000 461 461 461 8,000 8,000 8,100 467 467 467 8,100 8,200 473 473 473 8,200 8,300 479 479 479 8,300 8,400 484 484 484 8,400 8,500 490 490 490 8,500 8,600 496 496 496 8,600 8,700 502 502 502 8,700 8,800 508 508 508 8,800 8,900 513 513 513 8,900 9,000 519 519 519 9,000 9,000 9,100 525 525 525 9,100 9,200 531 531 531 9,200 9,300 537 537 537 9,300 9,400 542 542 542 9,400 9,500 548 548 548 9,500 9,600 554 554 554 9,600 9,700 560 560 560 9,700 9,800 566 566 566 9,800 9,900 571 571 571 9,900 10,000 577 577 577 10,000 10,000 10,100 583 583 583 10,100 10,200 589 589 589 10,200 10,300 595 595 595 10,300 10,400 600 600 600 10,400 10,500 606 606 606 10,500 10,600 612 612 612 10,600 10,700 618 618 618 10,700 10,800 624 624 624 10,800 10,900 629 629 629 10,900 11,000 635 635 635 11,000 11,000 11,100 641 641 641 11,100 11,200 647 647 647 11,200 11,300 653 653 653 11,300 11,400 658 658 658 11,400 11,500 664 664 664 11,500 11,600 670 670 670 11,600 11,700 676 676 676 11,700 11,800 682 682 682 11,800 11,900 687 687 687 11,900 12,000 693 693 693 12,000 12,000 12,100 699 699 699 12,100 12,200 705 705 705 12,200 12,300 711 711 711 12,300 12,400 716 716 716 12,400 12,500 722 722 722 12,500 12,600 728 728 728 12,600 12,700 734 734 734 12,700 12,800 740 740 740 12,800 12,900 745 745 745 12,900 13,000 751 751 751 13,000 13,000 13,100 757 757 757 13,100 13,200 763 763 763 13,200 13,300 769 769 769 13,300 13,400 774 774 774 13,400 13,500 780 780 780 13,500 13,600 786 786 786 13,600 13,700 792 792 792 13,700 13,800 798 798 798 13,800 13,900 803 803 803 13,900 14,000 809 809 809 14,000 14,000 14,100 815 815 815 14,100 14,200 821 821 821 14,200 14,300 827 827 827 14,300 14,400 832 832 832 14,400 14,500 838 838 838 14,500 14,600 844 844 844 14,600 14,700 850 850 850 14,700 14,800 856 856 856 14,800 14,900 861 861 861 14,900 15,000 867 867 867 15,000 15,000 15,100 873 873 873 15,100 15,200 879 879 879 15,200 15,300 885 885 885 15,300 15,400 890 890 890 15,400 15,500 896 896 896 15,500 15,600 902 902 902 15,600 15,700 908 908 908 15,700 15,800 914 914 914 15,800 15,900 919 919 919 15,900 16,000 925 925 925 16,000 16,000 16,100 931 931 931 16,100 16,200 937 937 937 16,200 16,300 943 943 943 16,300 16,400 948 948 948 16,400 16,500 954 954 954 16,500 16,600 960 960 960 16,600 16,700 966 966 966 16,700 16,800 972 972 972 16,800 16,900 977 977 977 16,900 17,000 983 983 983 17,000 17,000 17,100 989 989 989 17,100 17,200 995 995 995 17,200 17,300 1,001 1,001 1,001 17,300 17,400 1,006 1,006 1,006 17,400 17,500 1,012 1,012 1,012 17,500 17,600 1,018 1,018 1,018 17,600 17,700 1,024 1,024 1,024 17,700 17,800 1,030 1,030 1,030 17,800 17,900 1,035 1,035 1,035 17,900 18,000 1,041 1,041 1,041 18,000 18,000 18,100 1,047 1,047 1,047 18,100 18,200 1,053 1,053 1,053 18,200 18,300 1,059 1,059 1,059 18,300 18,400 1,064 1,064 1,064 18,400 18,500 1,070 1,070 1,070 18,500 18,600 1,076 1,076 1,076 18,600 18,700 1,082 1,082 1,082 18,700 18,800 1,088 1,088 1,088 18,800 18,900 1,093 1,093 1,093 18,900 19,000 1,099 1,099 1,099 19,000 19,000 19,100 1,105 1,105 1,105 19,100 19,200 1,111 1,111 1,111 19,200 19,300 1,117 1,117 1,117 19,300 19,400 1,122 1,122 1,122 19,400 19,500 1,128 1,128 1,128 19,500 19,600 1,134 1,134 1,134 19,600 19,700 1,140 1,140 1,140 19,700 19,800 1,146 1,146 1,146 19,800 19,900 1,151 1,151 1,151 19,900 20,000 1,157 1,157 1,157 20,000 20,000 20,100 1,163 1,163 1,163 20,100 20,200 1,169 1,169 1,169 20,200 20,300 1,175 1,175 1,175 20,300 20,400 1,180 1,180 1,180 20,400 20,500 1,186 1,186 1,186 20,500 20,600 1,192 1,192 1,192 20,600 20,700 1,198 1,198 1,198 20,700 20,800 1,204 1,204 1,204 20,800 20,900 1,209 1,209 1,209 20,900 21,000 1,215 1,215 1,215 21,000 21,000 21,100 1,221 1,221 1,221 21,100 21,200 1,227 1,227 1,227 21,200 21,300 1,233 1,233 1,233 21,300 21,400 1,238 1,238 1,238 21,400 21,500 1,244 1,244 1,244 21,500 21,600 1,250 1,250 1,250 21,600 21,700 1,256 1,256 1,256 21,700 21,800 1,262 1,262 1,262 21,800 21,900 1,267 1,267 1,267 21,900 22,000 1,273 1,273 1,273 22,000 22,000 22,100 1,279 1,279 1,279 22,100 22,200 1,285 1,285 1,285 22,200 22,300 1,291 1,291 1,291 22,300 22,400 1,298 1,296 1,296 22,400 22,500 1,305 1,302 1,302 22,500 22,600 1,312 1,308 1,308 22,600 22,700 1,318 1,314 1,314 22,700 22,800 1,325 1,320 1,320 22,800 22,900 1,332 1,325 1,325 22,900 23,000 1,339 1,331 1,331 23,000 23,000 23,100 1,345 1,337 1,337 23,100 23,200 1,352 1,343 1,343 23,200 23,300 1,359 1,349 1,349 23,300 23,400 1,366 1,354 1,354 23,400 23,500 1,372 1,360 1,360 23,500 23,600 1,379 1,366 1,366 23,600 23,700 1,386 1,372 1,372 23,700 23,800 1,393 1,378 1,378 23,800 23,900 1,399 1,383 1,383 23,900 24,000 1,406 1,389 1,389 24,000 24,000 24,100 1,413 1,395 1,395 24,100 24,200 1,420 1,401 1,401 24,200 24,300 1,426 1,407 1,407 24,300 24,400 1,433 1,412 1,412 24,400 24,500 1,440 1,418 1,418 24,500 24,600 1,447 1,424 1,424 24,600 24,700 1,453 1,430 1,430 24,700 24,800 1,460 1,436 1,436 24,800 24,900 1,467 1,441 1,441 24,900 25,000 1,474 1,447 1,447 25,000 25,000 25,100 1,480 1,453 1,453 25,100 25,200 1,487 1,459 1,459 25,200 25,300 1,494 1,465 1,465 25,300 25,400 1,501 1,470 1,470 25,400 25,500 1,507 1,476 1,476 25,500 25,600 1,514 1,482 1,482 25,600 25,700 1,521 1,488 1,488 25,700 25,800 1,528 1,494 1,494 25,800 25,900 1,534 1,499 1,499 25,900 26,000 1,541 1,505 1,505 26,000 26,000 26,100 1,548 1,511 1,511 26,100 26,200 1,555 1,517 1,517 26,200 26,300 1,561 1,523 1,523 26,300 26,400 1,568 1,528 1,528 26,400 26,500 1,575 1,534 1,534 26,500 26,600 1,582 1,540 1,540 26,600 26,700 1,588 1,546 1,546 26,700 26,800 1,595 1,552 1,552 26,800 26,900 1,602 1,557 1,557 26,900 27,000 1,609 1,563 1,563 27,000 27,000 27,100 1,615 1,569 1,569 27,100 27,200 1,622 1,575 1,575 27,200 27,300 1,629 1,581 1,581 27,300 27,400 1,636 1,586 1,586 27,400 27,500 1,642 1,592 1,592 27,500 27,600 1,649 1,598 1,598 27,600 27,700 1,656 1,604 1,604 27,700 27,800 1,663 1,610 1,610 27,800 27,900 1,669 1,615 1,615 27,900 28,000 1,676 1,621 1,621

*This column must also be used by a surviving spouse with dependent child. 2020 MAINE INCOME TAX TABLE If Line 19 Form 1040ME is: And Your Filing Status is: At Least But Less Than Single or Married- Filing Separately Married Filing Jointly* Head of House- hold Your Tax is: If Line 19 Form 1040ME is: And Your Filing Status is: At Least But Less Than Single or Married- Filing Separately Married Filing Jointly* Head of House- hold Your Tax is: If Line 19 Form 1040ME is: And Your Filing Status is: At Least But Less Than Single or Married- Filing Separately Married Filing Jointly* Head of House- hold Your Tax is: If Line 19 Form 1040ME is: And Your Filing Status is: At Least But Less Than Single or Married- Filing Separately Married Filing Jointly* Head of House- hold Your Tax is: 28,000 28,000 28,100 1,683 1,627 1,627 28,100 28,200 1,690 1,633 1,633 28,200 28,300 1,696 1,639 1,639 28,300 28,400 1,703 1,644 1,644 28,400 28,500 1,710 1,650 1,650 28,500 28,600 1,717 1,656 1,656 28,600 28,700 1,723 1,662 1,662 28,700 28,800 1,730 1,668 1,668 28,800 28,900 1,737 1,673 1,673 28,900 29,000 1,744 1,679 1,679 29,000 29,000 29,100 1,750 1,685 1,685 29,100 29,200 1,757 1,691 1,691 29,200 29,300 1,764 1,697 1,697 29,300 29,400 1,771 1,702 1,702 29,400 29,500 1,777 1,708 1,708 29,500 29,600 1,784 1,714 1,714 29,600 29,700 1,791 1,720 1,720 29,700 29,800 1,798 1,726 1,726 29,800 29,900 1,804 1,731 1,731 29,900 30,000 1,811 1,737 1,737 30,000 30,000 30,100 1,818 1,743 1,743 30,100 30,200 1,825 1,749 1,749 30,200 30,300 1,831 1,755 1,755 30,300 30,400 1,838 1,760 1,760 30,400 30,500 1,845 1,766 1,766 30,500 30,600 1,852 1,772 1,772 30,600 30,700 1,858 1,778 1,778 30,700 30,800 1,865 1,784 1,784 30,800 30,900 1,872 1,789 1,789 30,900 31,000 1,879 1,795 1,795 31,000 31,000 31,100 1,885 1,801 1,801 31,100 31,200 1,892 1,807 1,807 31,200 31,300 1,899 1,813 1,813 31,300 31,400 1,906 1,818 1,818 31,400 31,500 1,912 1,824 1,824 31,500 31,600 1,919 1,830 1,830 31,600 31,700 1,926 1,836 1,836 31,700 31,800 1,933 1,842 1,842 31,800 31,900 1,939 1,847 1,847 31,900 32,000 1,946 1,853 1,853 32,000 32,000 32,100 1,953 1,859 1,859 32,100 32,200 1,960 1,865 1,865 32,200 32,300 1,966 1,871 1,871 32,300 32,400 1,973 1,876 1,876 32,400 32,500 1,980 1,882 1,882 32,500 32,600 1,987 1,888 1,888 32,600 32,700 1,993 1,894 1,894 32,700 32,800 2,000 1,900 1,900 32,800 32,900 2,007 1,905 1,905 32,900 33,000 2,014 1,911 1,911 33,000 33,000 33,100 2,020 1,917 1,917 33,100 33,200 2,027 1,923 1,923 33,200 33,300 2,034 1,929 1,929 33,300 33,400 2,041 1,934 1,934 33,400 33,500 2,047 1,940 1,941 33,500 33,600 2,054 1,946 1,948 33,600 33,700 2,061 1,952 1,955 33,700 33,800 2,068 1,958 1,961 33,800 33,900 2,074 1,963 1,968 33,900 34,000 2,081 1,969 1,975 34,000 34,000 34,100 2,088 1,975 1,982 34,100 34,200 2,095 1,981 1,988 34,200 34,300 2,101 1,987 1,995 34,300 34,400 2,108 1,992 2,002 34,400 34,500 2,115 1,998 2,009 34,500 34,600 2,122 2,004 2,015 34,600 34,700 2,128 2,010 2,022 34,700 34,800 2,135 2,016 2,029 34,800 34,900 2,142 2,021 2,036 34,900 35,000 2,149 2,027 2,042 35,000 35,000 35,100 2,155 2,033 2,049 35,100 35,200 2,162 2,039 2,056 35,200 35,300 2,169 2,045 2,063 35,300 35,400 2,176 2,050 2,069 35,400 35,500 2,182 2,056 2,076 35,500 35,600 2,189 2,062 2,083 35,600 35,700 2,196 2,068 2,090 35,700 35,800 2,203 2,074 2,096 35,800 35,900 2,209 2,079 2,103 35,900 36,000 2,216 2,085 2,110 36,000 36,000 36,100 2,223 2,091 2,117 36,100 36,200 2,230 2,097 2,123 36,200 36,300 2,236 2,103 2,130 36,300 36,400 2,243 2,108 2,137 36,400 36,500 2,250 2,114 2,144 36,500 36,600 2,257 2,120 2,150 36,600 36,700 2,263 2,126 2,157 36,700 36,800 2,270 2,132 2,164 36,800 36,900 2,277 2,137 2,171 36,900 37,000 2,284 2,143 2,177 37,000 37,000 37,100 2,290 2,149 2,184 37,100 37,200 2,297 2,155 2,191 37,200 37,300 2,304 2,161 2,198 37,300 37,400 2,311 2,166 2,204 37,400 37,500 2,317 2,172 2,211 37,500 37,600 2,324 2,178 2,218 37,600 37,700 2,331 2,184 2,225 37,700 37,800 2,338 2,190 2,231 37,800 37,900 2,344 2,195 2,238 37,900 38,000 2,351 2,201 2,245 38,000 38,000 38,100 2,358 2,207 2,252 38,100 38,200 2,365 2,213 2,258 38,200 38,300 2,371 2,219 2,265 38,300 38,400 2,378 2,224 2,272 38,400 38,500 2,385 2,230 2,279 38,500 38,600 2,392 2,236 2,285 38,600 38,700 2,398 2,242 2,292 38,700 38,800 2,405 2,248 2,299 38,800 38,900 2,412 2,253 2,306 38,900 39,000 2,419 2,259 2,312 39,000 39,000 39,100 2,425 2,265 2,319 39,100 39,200 2,432 2,271 2,326 39,200 39,300 2,439 2,277 2,333 39,300 39,400 2,446 2,282 2,339 39,400 39,500 2,452 2,288 2,346 39,500 39,600 2,459 2,294 2,353 39,600 39,700 2,466 2,300 2,360 39,700 39,800 2,473 2,306 2,366 39,800 39,900 2,479 2,311 2,373 39,900 40,000 2,486 2,317 2,380 40,000 40,000 40,100 2,493 2,323 2,387 40,100 40,200 2,500 2,329 2,393 40,200 40,300 2,506 2,335 2,400 40,300 40,400 2,513 2,340 2,407 40,400 40,500 2,520 2,346 2,414 40,500 40,600 2,527 2,352 2,420 40,600 40,700 2,533 2,358 2,427 40,700 40,800 2,540 2,364 2,434 40,800 40,900 2,547 2,369 2,441 40,900 41,000 2,554 2,375 2,447 41,000 41,000 41,100 2,560 2,381 2,454 41,100 41,200 2,567 2,387 2,461 41,200 41,300 2,574 2,393 2,468 41,300 41,400 2,581 2,398 2,474 41,400 41,500 2,587 2,404 2,481 41,500 41,600 2,594 2,410 2,488 41,600 41,700 2,601 2,416 2,495 41,700 41,800 2,608 2,422 2,501 41,800 41,900 2,614 2,427 2,508 41,900 42,000 2,621 2,433 2,515 42,000 42,000 42,100 2,628 2,439 2,522 42,100 42,200 2,635 2,445 2,528 42,200 42,300 2,641 2,451 2,535 42,300 42,400 2,648 2,456 2,542 42,400 42,500 2,655 2,462 2,549 42,500 42,600 2,662 2,468 2,555 42,600 42,700 2,668 2,474 2,562 42,700 42,800 2,675 2,480 2,569 42,800 42,900 2,682 2,485 2,576 42,900 43,000 2,689 2,491 2,582 43,000 43,000 43,100 2,695 2,497 2,589 43,100 43,200 2,702 2,503 2,596 43,200 43,300 2,709 2,509 2,603 43,300 43,400 2,716 2,514 2,609 43,400 43,500 2,722 2,520 2,616 43,500 43,600 2,729 2,526 2,623 43,600 43,700 2,736 2,532 2,630 43,700 43,800 2,743 2,538 2,636 43,800 43,900 2,749 2,543 2,643 43,900 44,000 2,756 2,549 2,650 44,000 44,000 44,100 2,763 2,555 2,657 44,100 44,200 2,770 2,561 2,663 44,200 44,300 2,776 2,567 2,670 44,300 44,400 2,783 2,572 2,677 44,400 44,500 2,790 2,578 2,684 44,500 44,600 2,797 2,585 2,690 44,600 44,700 2,803 2,592 2,697 44,700 44,800 2,810 2,598 2,704 44,800 44,900 2,817 2,605 2,711 44,900 45,000 2,824 2,612 2,717 45,000 45,000 45,100 2,830 2,619 2,724 45,100 45,200 2,837 2,625 2,731 45,200 45,300 2,844 2,632 2,738 45,300 45,400 2,851 2,639 2,744 45,400 45,500 2,857 2,646 2,751 45,500 45,600 2,864 2,652 2,758 45,600 45,700 2,871 2,659 2,765 45,700 45,800 2,878 2,666 2,771 45,800 45,900 2,884 2,673 2,778 45,900 46,000 2,891 2,679 2,785 46,000 46,000 46,100 2,898 2,686 2,792 46,100 46,200 2,905 2,693 2,798 46,200 46,300 2,911 2,700 2,805 46,300 46,400 2,918 2,706 2,812 46,400 46,500 2,925 2,713 2,819 46,500 46,600 2,932 2,720 2,825 46,600 46,700 2,938 2,727 2,832 46,700 46,800 2,945 2,733 2,839 46,800 46,900 2,952 2,740 2,846 46,900 47,000 2,959 2,747 2,852 47,000 47,000 47,100 2,965 2,754 2,859 47,100 47,200 2,972 2,760 2,866 47,200 47,300 2,979 2,767 2,873 47,300 47,400 2,986 2,774 2,879 47,400 47,500 2,992 2,781 2,886 47,500 47,600 2,999 2,787 2,893 47,600 47,700 3,006 2,794 2,900 47,700 47,800 3,013 2,801 2,906 47,800 47,900 3,019 2,808 2,913 47,900 48,000 3,026 2,814 2,920 48,000 48,000 48,100 3,033 2,821 2,927 48,100 48,200 3,040 2,828 2,933 48,200 48,300 3,046 2,835 2,940 48,300 48,400 3,053 2,841 2,947 48,400 48,500 3,060 2,848 2,954 48,500 48,600 3,067 2,855 2,960 48,600 48,700 3,073 2,862 2,967 48,700 48,800 3,080 2,868 2,974 48,800 48,900 3,087 2,875 2,981 48,900 49,000 3,094 2,882 2,987 49,000 49,000 49,100 3,100 2,889 2,994 49,100 49,200 3,107 2,895 3,001 49,200 49,300 3,114 2,902 3,008 49,300 49,400 3,121 2,909 3,014 49,400 49,500 3,127 2,916 3,021 49,500 49,600 3,134 2,922 3,028 49,600 49,700 3,141 2,929 3,035 49,700 49,800 3,148 2,936 3,041 49,800 49,900 3,154 2,943 3,048 49,900 50,000 3,161 2,949 3,055 50,000 50,000 50,100 3,168 2,956 3,062 50,100 50,200 3,175 2,963 3,068 50,200 50,300 3,181 2,970 3,075 50,300 50,400 3,188 2,976 3,082 50,400 50,500 3,195 2,983 3,089 50,500 50,600 3,202 2,990 3,095 50,600 50,700 3,208 2,997 3,102 50,700 50,800 3,215 3,003 3,109 50,800 50,900 3,222 3,010 3,116 50,900 51,000 3,229 3,017 3,122 51,000 51,000 51,100 3,235 3,024 3,129 51,100 51,200 3,242 3,030 3,136 51,200 51,300 3,249 3,037 3,143 51,300 51,400 3,256 3,044 3,149 51,400 51,500 3,262 3,051 3,156 51,500 51,600 3,269 3,057 3,163 51,600 51,700 3,276 3,064 3,170 51,700 51,800 3,283 3,071 3,176 51,800 51,900 3,289 3,078 3,183 51,900 52,000 3,296 3,084 3,190 2020 TAX RATE SCHEDULES For Single Individuals and Married Persons Filing Separate Returns If the taxable income is: The tax is: Less than $22,200 5.8% of Maine taxable income $22,200 but less than $52,600 $1,288 plus 6.75% of excess over $22,200 $52,600 or more $3,340 plus 7.15% of excess over $52,600 For Unmarried or Legally Separated Individuals who Qualify as Heads of Household If the taxable income is: The tax is: Less than $33,300 5.8% of Maine taxable income $33,300 but less than $78,900 $1,931 plus 6.75% of excess over $33,300 $78,900 or more $5,009 plus 7.15% of excess over $78,900 For Married Individuals and Surviving Spouses Filing Joint Returns If the taxable income is: The tax is: Less than $44,450 5.8% of Maine taxable income $44,450 but less than $105,200 $2,578 plus 6.75% of excess over $44,450 $105,200 or more $6,679 plus 7.15% of excess over $105,200

23 ITEMIZED DEDUCTIONS for Form 1040ME, line 17 Enclose with Form 1040ME For more information, visit www.maine.gov/revenue/tax-return-forms. 99 Name(s) as shown on Form 1040ME Your Social Security Number 1 Total itemized deductions from federal Form 1040 or 1040-SR, Schedule A, line 17. ................. 1 2 a Taxes you paid included in line 1 above from federal Form 1040 or 1040-SR, Schedule A, line 5e. ..2a b Deductible costs, included in line 1 above, incurred in the production of

Maine exempt income. ......................................................................................................... 2b c Amount included in line 1 attributable to income from an ownership interest in a

pass-through entity fi nancial institution. ............................................................................... 2c

d Medical and dental expenses included in line 1 above from federal Form 1040 or 1040-SR, Schedule A, line 4. ............................................................................................... 2d 3 a Deductible costs of producing income exempt from federal income tax, but taxable by

Maine.. .................................................................................................................................. 3a

b State and local real estate taxes you paid from federal Form 1040 or 1040-SR, Schedule A, line 5b. . 3b

c Personal property taxes you paid from federal Form 1040 or 1040-SR, Schedule A, line 5c. . 3c 4 Line 1 minus lines 2a, b, c, and d plus lines 3a, b and c.. ............................................................... 4 5 Maximum allowable itemized deduction. ...................................................................................... 5 6 Enter the smaller of line 4 or line 5. .............................................................................................. 6 7 Add line 2d and line 6. Enter the result here and on Form 1040ME, line 17.* ............................. 7 *NOTE: If the amount on line 7 above is less than your allowable standard deduction, use the standard deduction. If Married Filing Separately, however, both spouses must either itemize or use the standard deduction.

CAUTION: Your deduction, on line 7 above may be limited. You must complete the Worksheet for Standard / Itemized Deductions (for Form 1040ME, line 17) to calculate your reduced deduction amount if the amount on Form 1040ME, line 16 is more than $82,900 if single or married fi ling separately; $124,350 if head of household; or $165,800 if married fi ling jointly or qualifying widow(er). .00 .00 .00 .00 .00 .00 .00 .00 .00

.00 .00 .00 *2002204* 2020 SCHEDULE 2 FORM 1040ME Attachment Sequence No. 6 3 0,0 5 0 DO NOT ENTER $ signs, commas, or decimals: Clear Print

Line 1. Total Itemized Deductions from federal Form 1040 or Form 1040-SR. Enter your total itemized deductions as shown on federal Form 1040 or 1040-SR, Schedule A, line 17. Line 2a. Enter the amount of taxes you paid included in Line 1, from federal Form 1040 or 1040-SR, Schedule A, line 5e. Line 2b. Deductible costs, included in Line 1, incurred in the production of Maine exempt income. Enter any interest or other expense items attributable to income not taxable under Maine law. Line 3a. Deductible costs of producing income exempt from federal income tax but taxable by Maine. Enter any interest or other expense items attributable to income taxable under Maine law, but exempt from federal income tax. Enter only amounts not included on line 1. 24 Schedule 2 - Itemized Deductions Instructions Line 3b. State and local real estate taxes you paid from federal Form 1040 or 1040-SR, Schedule A, line 5b. Line 3c. State and local personal property taxes you paid from federal Form 1040 or 1040-SR, Schedule A, line 5c. Line 7. If the amount on line 7 is less than your allowable standard deduction, use the standard deduction. If Married Filing Separately, however, both spouses must either itemize or use the standard deduction. CAUTION: The amount on line 7 may be limited. You must complete the Maine Worksheet for Standard / Itemized Deductions (for Form 1040ME, line 17) to calculate your reduced deduction amount if the amount on Form 1040ME, line 16 is more than $82,900 if single or married fi ling separately; $124,350 if head of household; or $165,800 if married fi ling jointly or qualifying widow(er).

2020 ADJUSTMENTS TO TAX See instructions. Enclose with Form 1040ME. For more information, visit www.maine.gov/revenue/tax-return-forms. 99 *2002103* Name(s) as shown on Form 1040ME Your Social Security Number *NOTE: Personal credits (lines 1, 2, 3, 4, 8, 9, 10, 11, 12, and 14 above) taken by part-year residents, nonresidents and “Safe Harbor” residents are limited to the Maine residency period or prorated based on the ratio of Maine-source income to total income. Generally, these credits are prorated on the related credit worksheet. Maine business credits are claimed in their entirety, some refundable and some limited up to the Maine tax liability (carryover provisions may apply). SCHEDULE A FORM 1040ME Attachment Sequence No. 7 .00

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.00 Section 1. REFUNDABLE CREDITS: 1. CHILD CARE CREDIT - for Maine residents and part-year residents only. Enter the amount from line 5, or line 5a, of the Child Care Credit Worksheet on the next page. (Enclose worksheet.) ...*1 2. ADULT DEPENDENT CARE CREDIT. Enter amount from line 7, or line 7a, of the Adult Dependent Care Credit Worksheet. (Enclose worksheet.) ......................................................*2 3. EARNED INCOME TAX CREDIT - for Maine residents and part-year residents only. Enter the amount from line 2, 3, or 4, whichever applies, of the Earned Income Tax Credit Worksheet. (Enclose worksheet.) ............................................................................................*3 4. CREDIT FOR EDUCATIONAL OPPORTUNITY- for Maine residents and part-year residents only. (Enclose worksheet.) ....................................................................................*4 5. REHABILITATION OF HISTORIC PROPERTIES AFTER 2007. (Enclose worksheet.) ..........5 6. NEW MARKETS TAX CREDIT. (Enclose worksheet.) ............................................................6 7. TOTAL REFUNDABLE CREDITS. Add lines 1 through 6. Enter result here and on Form 1040ME, line 25c. ..............................................................................................................7 Section 2. NONREFUNDABLE CREDITS (See instructions for details): 8. DEPENDENT EXEMPTION TAX CREDIT. See instructions and, if necessary, enclose worksheet on the next page. Enter the amount from Form 1040ME, line 13a ______ x $300. ..*8 9. CHILD CARE CREDIT. Enter amount from line 6, or line 6a, of the Child Care Credit Worksheet on the next page. (Enclose worksheet.) ................................................................*9 10. ADULT DEPENDENT CARE CREDIT. Enter amount from line 8, or line 8a, of the Adult Dependent Care Credit Worksheet. (Enclose worksheet.) ....................................................*10 11. EARNED INCOME TAX CREDIT for nonresidents only. Enter amount from line 4 of the Earned Income Tax Credit Worksheet. (Enclose worksheet.) .................................................*11 12. CREDIT FOR INCOME TAX PAID TO OTHER JURISDICTIONS. Enter the amount from line 5 of the worksheet for the Credit for Income Tax Paid to Other Jurisdictions. (Enclose worksheet(s).).*12 13. MAINE SEED CAPITAL CREDIT. (Enclose worksheet.) .......................................................13 14. CREDIT FOR EDUCATIONAL OPPORTUNITY- for Maine residents and part-year residents only. (Enclose worksheet.) ..................................................................................*14 15. MAINE CAPITAL INVESTMENT CREDIT. (Enclose worksheet.) ..........................................15 16. RESEARCH EXPENSE TAX CREDIT. (Enclose worksheet.) ...............................................16 17. CARRYFORWARD OF CERTAIN CREDIT AMOUNTS. (Enclose worksheet.) .............................17 18. PINE TREE DEVELOPMENT ZONE CREDIT - Enter the amount from the Credit

Application Worksheet. (Enclose worksheet.) ........................................................................18 19. EMPLOYER CREDIT FOR FAMILY AND MEDICAL LEAVE. ..................................................19 20. OTHER TAX CREDITS. (Enclose applicable worksheet(s).) ................................................20 21. TOTAL NONREFUNDABLE CREDITS - Add lines 8 through 20. ............................................21 22. MAINE INCOME TAX - Form 1040ME, line 22. .......................................................................22 23. ALLOWABLE NONREFUNDABLE CREDITS - Amount on line 21 or line 22, whichever is less. Enter here and on Form 1040ME, line 23. ................................................................................23 DO NOT ENTER $ signs, commas, or decimals: Clear Print

Your child care provider may have a Step 4 Quality Certifi cate issued by the Department of Health and Human Services (DHHS), Offi ce of Child and Family Services. If so, enter your child care provider’s Step 4 Child Care Quality certifi cate number in the space provided and enter your Step 4 child care expenses in Column B. Otherwise, use only column A to calculate your child care credit. For a list of Step 4 child care providers, go to www.maine.gov/revenue/taxes/tax-relief-credits-programs or call DHHS at (207) 624-7909 Monday through Friday. Step 4 Child Care Program Column A Column B Name & Certifi cate Number: ________________________________________________ Regular “Step 4” (do not enter the Child Care Program’s federal ID number) Child Care Child Care Expenses Expenses 1. Total expenses paid for child care services included on federal Form 2441, line 2, column C ............................................................................................... 1.$ a. Column A - expenses paid for regular child care services included on line 1 Column B - expenses paid for Step 4 child care services included on line 1 ................... 1a. _____________ _____________ b. Percentage of expenses paid. Column A - divide line 1a, column A by line 1 Column B - divide line 1a, column B by line 1................... 1b. __ . __ __ __ __ __ . __ __ __ __ 2. Enter amount from federal Form 1040 or 1040-SR, Schedule 3, line 2 ........... 2. $ a. Column A - multiply line 2 by line 1b, column A Column B - multiply line 2 by line 1b, column B ................................................................ 2a. _____________ _____________ 3. Maine Credit. Column A - multiply line 2a, column A by 25% (.25) Column B - multiply line 2a, column B by 50% (.50) ............................................ 3. _____________ _____________ 4. Add line 3, column A and line 3, column B ..............................................................................................................4. _____________ NONRESIDENTS - skip lines 5 and 5a. Enter the amount from line 4 on line 6 and complete line 6a. 5. Refundable child care credit. Residents and part-year residents only, enter line 4 or $500, whichever is less. ...5. _____________ a. MAINE RESIDENTS AND PART-YEAR RESIDENTS FILING SCHEDULE NR OR SCHEDULE NRH: You must prorate your refundable child care credit. For those fi ling Schedule NR, multiply line 5 by the Maine-source income ratio (1.0000 minus Schedule NR, line 7). For those fi ling Schedule NRH, multiply line 5 by the rate representing your portion of Maine adjusted gross income (Schedule NRH, line 7, column B). Then multiply the result by the Maine-source income ratio of your income (1.0000 minus Schedule NRH, line 7, column C). ....................................................................................5a. _____________ ►Enter line 5 (or line 5a for those fi ling Schedule NR or Schedule NRH) on Schedule A, line 1. 6. Nonrefundable child care credit. Residents and part-year residents, subtract line 5 from line 4. Nonresidents, enter the amount from line 4. If negative, enter zero. ......................................................................................................6. _____________ a. FOR THOSE FILING SCHEDULE NR OR SCHEDULE NRH: You must prorate your nonrefundable child care credit. For those fi ling Schedule NR, multiply line 6 by the Maine-source income ratio (1.0000 minus Schedule NR, line 7). For those fi ling Schedule NRH, multiply line 6 by the rate representing your portion of Maine adjusted gross income (Schedule NRH, line 7, column B). Then multiply the result by the Maine-source income ratio of your income (1.0000 minus Schedule NRH, line 7, column C). ....................................................................................6a. _____________ ►Enter line 6 (or line 6a for those fi ling Schedule NR or Schedule NRH) on Schedule A, line 9. 2020 - Worksheet for Child Care Credit - Schedule A, Lines 1 and 9 (Enclose with your Form 1040ME) 2020 - Worksheet for Dependent Exemption Tax Credit - Schedule A, Line 8 (Enclose with your Form 1040ME) 1. Enter the number of qualifying children and dependent(s) (Form 1040ME, line 13a) ...........................................1. _____________ 2. Multiply Line 1 by $300 ..........................................................................................................................................2. _____________ 3. Enter your 2020 Maine adjusted gross income (Form 1040ME, line 16) ................................................................3. _____________ 4. Enter $200,000 ($400,000 if married filing jointly) ..................................................................................................4. _____________ 5. Subtract line 4 from line 3 (round the result up to the next $1,000). If zero or less, skip line 6 and 7 and enter the amount from line 2 on line 8 ....................................................................................................................5. _____________ 6. Divide line 5 by $1,000 ...........................................................................................................................................6. _____________ 7. Multiply line 6 by $7.50 ...........................................................................................................................................7. _____________ 8. Subtract line 7 from line 2. Maine residents: Enter this amount on Maine Schedule A, line 8. Except, if you are filing Schedule NRH, continue to line 9. ....................................................................................................................................................8. _____________ Part-year residents and nonresidents, continue to line 9. 9. Ratio of Maine source income for those filing Schedule NR or Schedule NRH: You must prorate your dependent exemption tax credit. For those filing Schedule NR, multiply line 8 by the Maine-source income ratio (1.0000 minus Schedule NR, line 7). For those filing Schedule NRH, multiply line 8 by the rate representing your portion of Maine adjusted gross income (Schedule NRH, line 7, column B). Then, multiply the result by the Maine-source income ratio of your income (1.0000 minus Schedule NRH, line 7, column C). Enter the result here and on Maine Schedule A, line 8 ........................9. _____________ Clear Print