us-me/form/mrs/ty2021

(form-1040me-instructions)2021 Form 1040ME Individual Income Tax Instructions (revised May 2022)#

(form-1040me-instructions)(document-1)#

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 (for persons who are hard of hearing): 711 - Weekdays 9:00 a.m.- 12:00 p.m. Schedule PTFC/STFC questions: call (207) 624-9784 - Weekdays 9:00 a.m.- 12:00 p.m. Get refund status: Visit www.maine.gov/revenue or call (207) 624-9784 - Weekdays 9:00 a.m.- 12:00 p.m. 2021 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. Report tax violations: (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: Tuesday, April 19, 2022

2 IMPORTANT CHANGES for 2021 Maine COVID disaster relief payment income subtraction modiﬁ cation. P.L. 2021, c. 398, Pt. HHHH § 4. For tax years beginning on or after January 1, 2021 but not later than December 31, 2022, the amount of Maine COVID disaster relief payment received is deductible in calculating Maine taxable income to the extent the payment is included in federal adjusted gross income. Maine seed capital investment tax credit program. 10 M.R.S. § 1100- T(2)(C). The Seed Capital Tax Credit Program is changed to clarify that the aggregate investment eligible for tax credits made with respect to a business approved by the Finance Authority of Maine before April 1, 2020, may not exceed $5,000,000 and that, with respect to that business, the $2,000,000 annual limitation does not apply. In addition, the law reduces the annual aggregate credits that may be issued under the program during calendar years 2021 and 2022 from $15,000,000 to $13,500,000. Loan Guarantee Program deferred interest income subtraction modiﬁ cation. 10 M.R.S. § 1100-DD(6). Interest deferred or not charged on a loan issued under the Loan Guarantee Program established under 10 M.R.S. § 1100-CC is exempt from all state taxes. Business meals deduction income addition modiﬁ cation. 36 M.R.S. § 5122(1)(OO). For tax years beginning on or after January 1, 2021, Maine taxable income must be increased by the amount of any increase in the business meals deduction allowed for federal income tax purposes pursuant to the federal Consolidated Appropriations Act, 2021. Bonus depreciation income subtraction modiﬁ cation. 36 M.R.S. § 5122(2)(X). An individual taxpayer may subtract an amount that was previously added back to federal taxable income by a corporation of which the taxpayer is a shareholder and by which, absent an S corporation election, the corporation could have reduced its federal taxable income for the taxable year pursuant to 36 M.R.S. § 5200-A(2) (FF), relating to bonus depreciation. Net operating loss income addition/subtraction modiﬁ cations. 36 M.R.S. §§ 5122(1)(LL) and 5122(2)(TT). For tax years beginning on or after January 1, 2021, Maine conforms to the federal 80% taxable income limitation for net operating losses. Business interest deduction income subtraction modiﬁ cation. 36 M.R.S. § 5122(2)(VV). For tax years beginning on or after January 1, 2021, the amount of business interest deduction previously disallowed for Maine tax purposes and required to be added-back under 36 M.R.S. § 5122(1)(NN) may be recaptured, up to 25% per taxable year, to the extent that Maine taxable income is not reduced below zero and the amount has not been previously used to reduce Maine taxable income. Earned income tax credit. 36 M.R.S. §5219-S. For tax years beginning in 2021, the Maine earned income tax credit has been amended. Additionally, the Maine earned income tax credit is extended to individuals who ﬁ le a federal income tax return using a federal individual taxpayer identiﬁ cation number assigned by the Internal Revenue Service (IRS) on or before the due date for ﬁ ling the return to the extent the taxpayer is otherwise qualiﬁ ed for the earned income tax credit. Credit for biofuel commercial production. 36 M.R.S. § 5219-X. For tax years beginning on or after January 1, 2021, the nonrefundable tax credit for biofuel commercial production and commercial use is reinstated. Property tax fairness credit. 36 M.R.S. § 5219-KK. For tax years beginning in 2021, the maximum property tax fairness credit is increased to $1,000 ($1,500 for individuals 65 years of age or older). Qualiﬁ ed Improvement Property (QIP) / Maine capital investment credit. 36 M.R.S. § 5219-NN(2)(H). QIP placed in service in Maine on or after January 1, 2021 may be included for purposes of calculating the Maine Capital Investment Credit. Previously, QIP placed in service after December 31, 2017 and before January 1, 2020, could not be included for purposes of calculating the Maine Capital Investment Credit. Employer credit for family & medical leave. 36 M.R.S. § 5219-UU. For purposes of the employer credit for family and medical leave, the term "employees based in this state" is clariﬁ ed to mean employees that perform more than 50% of employee-related activities for an employer at a location in Maine. Credit for aﬀ ordable housing. 36 M.R.S. § 5219-WW. For tax years beginning on or after January 1, 2021, a taxpayer receiving a tax credit certiﬁ cate for the taxable year from the Maine State Housing Authority for an aﬀ ordable housing project located in Maine may claim a refundable income tax credit for that taxable year. Renewable chemicals tax credit. 36 M.R.S. § 5219-XX. For tax years beginning on or after January 1, 2021, a taxpayer is eligible to claim a credit to reduce the Maine tax imposed on income derived during the taxable year from the production of renewable chemicals in Maine, to the extent Maine income tax is not reduced below zero. Any unused credit may be carried over for up to 10 taxable years. Credit for income taxes paid to other jurisdictions. For tax years beginning in 2021, 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 credit to the extent that 1) the services were performed during 2021 during the state of emergency period, 2) the other jurisdiction is asserting the income is sourced to that jurisdiction, and 3) the taxpayer does not qualify for an income tax credit in that jurisdiction for Maine income taxes paid as a result of the compensation. Centralized partnership audit adjustments. 36 M.R.S. c. 815. The Maine reporting and tax payment requirements related to federal partnership adjustments under the new federal centralized partnership audit rules are changed to include negative federal adjustments arising from Internal Revenue Service partnership audits and administrative adjustment requests ﬁ led with the Internal Revenue Service. A refund may be claimed directly by the partnership in lieu of a refund to the aﬀ ected partners to the extent that negative adjustments exceed positive adjustments. The Maine reporting and tax payment requirements related to federal partnership adjustments under the new federal partnership audit rules also apply to a partnership that has ﬁ led an administrative adjustment request with the federal Internal Revenue Service. See the complete 2021 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 / Maine 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 2021 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 (select 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. • Check the Partnership Audit box below line 7 if you are reporting audit adjustments on Schedule 1040PA-ME. You must complete and attach Schedule 1040PA-ME, Schedule 1040C-ME if necessary, and supporting documentation with your return. See the instructions for Schedule 1040PA-ME. 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. Schedules NR and NRH are available at www.maine.gov/revenue/tax- return-forms or call (207) 624-7894 to order. Line 13. Personal exemptions. Enter “1” if filing 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 GENERAL INSTRUCTIONS Who must ﬁ le? A Maine income tax return must be ﬁ led by April 19, 2022, 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 income addition modiﬁ cations (Form 1040ME, Schedule 1A, line 12) 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 2021, 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 2021; 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 2021, 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 2021 in Maine. An individual qualifying under the safe harbor rule will be treated as a nonresident for Maine individual income tax purposes. 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. File Form 1040ME and Schedule NR or NRH. • 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 2021, 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 (select 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 2021 is greater than $83,850 if single or married ﬁ ling separately; $125,750 if head of household; or $167,700 if married ﬁ ling jointly or qualifying widow(er). 1. Enter your 2021 Maine adjusted gross income (Form 1040ME, line 16) ................................................................. 1. ____________________ 2. Enter $83,850 if single or married ﬁ ling separately; $125,750 if head of household; or .......................................... 2. ____________________

$167,700 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 2021 standard deduction. (See federal Form 1040, line 12a or Form 1040-SR, line 12a) or your

2021 Maine itemized deductions from Form 1040ME, Schedule 2, line 7, whichever applies ................................ 6. ____________________ 7. Multiply line 6 by line 5 ............................................................................................................................................. 7. ____________________ 8. 2021 Maine itemized deductions or standard deduction. Subtract line 7 from line 6. Enter this amount

on Form 1040ME, line 17 ......................................................................................................................................... 8. ____________________ 4 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. 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 Addition Modiﬁ cations. Complete Maine Schedule 1A to calculate your entry for this line. Line 15b. Income Subtraction Modifications. Complete Maine Schedule 1S to calculate your entry for this line. 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 2021 is greater than $279,500 if single; $307,450 if head of household; $335,400 if married ﬁ ling jointly or qualifying widow(er); or $167,700 if married ﬁ ling separately. 1. Enter your 2021 Maine adjusted gross income (Form 1040ME, line 16) ................................................................. 1. ____________________ 2. Enter $279,500 if single; $307,450 if head of household; $335,400 if married ﬁ ling jointly or qualifying

widow(er), or $167,700 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 $125,000 if single or head of household or married ﬁ ling jointly or qualifying widow(er); $62,500 if

married ﬁ ling separately ........................................................................................................................................... 4. ____________________ 5. Divide line 3 by line 4. If one or more, enter 1.0000. ................................................................................................ 5. ___ . ___ ___ ___ ___

6. Enter the 2021 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. 2021 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 $279,500 if ﬁ ling single; $307,450 if head of household; $335,400 if married ﬁ ling 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. Line 17. Deduction. CAUTION: If the amount on Form 1040ME, line 16 is more than $83,850 if single or married ﬁ ling separately; $125,750 if head of household; or $167,700 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 12a or Form 1040-SR, line 12a 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 $167,700 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. Also enter on this line the additional tax due resulting from a partnership audit from Schedule 1040PA-ME, line 6. 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 14 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 2021. Also include on this line extension payments and amounts withheld for 2021 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 2021 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. 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 2021 not already reported on a sales tax return. The tax rate on casual rentals occurring during 2021 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 https:// portal.maine.gov/ezpay 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 2021 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 18, 2023. 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 — INCOME ADDITION 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). 36 M.R.S. § 5122(1)(A). 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). 36 M.R.S. § 5122(1)(H). Line 3. Enter 2021 Maine Public Employees Retirement System contributions. See your Maine state or municipal W-2 form. 36 M.R.S. § 5122(1)(G). 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 2021. The total addition modiﬁ cation is the diﬀ erence between the federal depreciation claimed on Form 4562 and the depreciation calculated on 5

the pro forma Form 4562. If any of the property placed in service in tax year 2021 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. 36 M.R.S. § 5122(1)(KK)(2). 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. 36 M.R.S. § 5122(1)(KK)(1). 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 2021. 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. 36 M.R.S. § 5147. 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. Business meals deduction add-back. The federal Consolidated Appropriations Act, 2021 temporarily removed the 50% deduction limitation on certain business meals expenses incurred after December 31, 2020. For Maine income tax purposes, business meals expenses over the 50% limitation may not be used to reduce Maine taxable income. Enter on this line the diﬀ erence between the business meals deduction with no limitation used in calculating business income on your federal return and the business meals deduction calculated using the 50% limitation. 36 M.R.S. § 5122(1)(OO). Line 11. Other. This line is reserved for future use, if needed. Do not enter an amount on this line, unless speciﬁ cally instructed to do so. 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. 36 M.R.S. § 5122(2)(A). 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. 36 M.R.S. § 5122(2)(F). 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. 36 M.R.S. § 5122(2)(C). 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. 36 M.R.S. § 5122(2)(M-2). Line 5. Non-Maine active duty military pay received by a Maine resident and military compensation received by a nonresident of Maine. 36 M.R.S. § 5122(2)(LL). SCHEDULE 1S — INCOME SUBTRACTION MODIFICATIONS - See pages 21 and 22 For more information on Maine income modiﬁ cations, visit www.maine.gov/revenue/tax-return-forms. 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: 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. 36 M.R.S. § 5142(7). 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 6

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. 36 M.R.S. § 5122(2)(E). 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), and for property placed in service during tax years beginning on or after January 1, 2020, 5122(1)(KK)(1) 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), 5200-A(1)(CC)(2), and for property placed in service during tax years beginning on or after January 1, 2020, 5200-A(1)(CC)(1) 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. 36 M.R.S. § 5122(2)(PP). 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 tax years beginning in 2018, 2019, or 2020 to the extent the amount does not reduce Maine taxable income to less than zero, has not been previously used to oﬀ set Maine taxable income, and is not included in the calculation of any NOL carryback or carryforward for federal tax purposes. 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), 5122(2)(CC), and 5122(2)(UU). 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 Form 1040ME, Schedule 1S, line 12. 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. 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). Line 16. 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 17. 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 18. 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 19. 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 20. 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 7

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 21. 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 22. 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 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 23. 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 (MSHA). A copy of the MSHA certiﬁ cate must be attached to the return. 36 M.R.S. § 5122(2)(Z). Line 24. 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 25. 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. Enclose with your return a copy of the written statement from a licensed forester certifying at the time of sale, the sustainably managed eligible timberlands. 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 less than Enter 10 11 .0667 11 12 .1333 12 13 .2 13 14 .2667 14 15 .3333 15 16 .4 16 17 .4667 3) Multiply line 1 by line 2. Enter result on

Schedule 1S, line 25. .......................................$ ___________ Line 26. 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 27. Business interest deduction recapture. The amount of business interest deduction previously disallowed for Maine tax purposes and required to be added-back under 36 M.R.S. § 5122(1) (NN) may be recaptured, up to 25% per taxable year, to the extent that Maine taxable income is not reduced below zero and the amount has not been previously used to reduce Maine taxable income. 36 M.R.S. § 5122(2)(VV). Line 28. Other. See the 2021 Worksheet for Form 1040ME, Schedule 1S, line 28, Income Subtraction Modiﬁ cations - Other Subtractions available at www.maine.gov/revenue/tax-return-forms that lists the income subtraction modiﬁ cations that may be entered on this line. Unless speciﬁ cally stated, do not enter non-Maine income on this line. 8

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 3 or 4 of the worksheet for Earned Income Tax Credit, whichever is applicable. Taxpayers at least age 18: If you or your spouse (if married ﬁ ling a joint return) was at least age 18 as of the last day of the tax year, had no qualifying child(ren) 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. Taxpayers ﬁ ling with an IRS issued individual taxpayer identiﬁ cation number (ITIN): If you or your spouse (if married ﬁ ling a joint return) ﬁ led a federal income tax return using an ITIN assigned by the IRS on or before the due date for ﬁ ling the return, and would have otherwise qualiﬁ ed for the federal 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 2021. 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. Other Refundable Tax Credits. Enter on this line: • Credit for Aﬀ ordable Housing • New Markets Capital Investment Credit • Centralized Partnership Audit Adjustments. Enclose applicable worksheet(s). SECTION 2 - NONREFUNDABLE 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. 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 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. 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. 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 2021. Enclose worksheet. Line 14. 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 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 • 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 Nonrefundable Tax Credits. Enter on this line: • • Credit for Certain Homestead Modiﬁ cations (AccessAble Home Tax Credit) • Credit for Disability Income Protection Plans in the Workplace • Certiﬁ ed Visual Media Production Credit • Wellness Programs Credit • Dental Care Access Credit • • Primary Care Access Credit • • Dual Residence Tax Credit • • Biofuel Production Tax Credit • • Renewable Chemicals Tax Credit. 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 13) 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, lines 14 through 20 may be claimed in their entirety, up to the Maine tax liability. Carryover provisions may apply. 9

PROPERTY TAX FAIRNESS CREDIT (Form 1040ME, line 25d) You may qualify for a refundable Property Tax Fairness Credit up to $1,000 ($1,500 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 2021 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 $235, 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 2021 was not more than $27,350 if ﬁ ling single; $43,250 if ﬁ ling head of household; or, $53,700 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. ● Maine personal exemption amount: $4,300. ● Maine standard deduction base amounts: • $12,550 single or married ﬁ ling separately; • $18,800 head of household; • $25,100 married ﬁ ling jointly or qualifying widow(er). ● Maine itemized deductions are limited to $30,400, 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 addition modiﬁ cations), use Form 1040ME, Schedule 1A. To report income that is taxable by the federal government but not in Maine (income subtraction modiﬁ cations), use Form 1040ME, Schedule 1S. ● Property Tax Fairness Credit maximum income limitation: $42,000 if single; $68,000 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: $27,350 single; $43,250 head of household; or, $53,700 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. 2021 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 $55,000 $55,000 $68,000 Married ﬁ ling Jointly or Qualifying Widow(er) $55,000 $68,000 $68,000 AND OR OR  10

2021 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: 11 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 1,296 1,296 1,296 22,400 22,500 1,302 1,302 1,302 22,500 22,600 1,309 1,308 1,308 22,600 22,700 1,316 1,314 1,314 22,700 22,800 1,322 1,320 1,320 22,800 22,900 1,329 1,325 1,325 22,900 23,000 1,336 1,331 1,331 23,000 23,000 23,100 1,343 1,337 1,337 23,100 23,200 1,349 1,343 1,343 23,200 23,300 1,356 1,349 1,349 23,300 23,400 1,363 1,354 1,354 23,400 23,500 1,370 1,360 1,360 23,500 23,600 1,376 1,366 1,366 23,600 23,700 1,383 1,372 1,372 23,700 23,800 1,390 1,378 1,378 23,800 23,900 1,397 1,383 1,383 23,900 24,000 1,403 1,389 1,389 24,000 24,000 24,100 1,410 1,395 1,395 24,100 24,200 1,417 1,401 1,401 24,200 24,300 1,424 1,407 1,407 24,300 24,400 1,430 1,412 1,412 24,400 24,500 1,437 1,418 1,418 24,500 24,600 1,444 1,424 1,424 24,600 24,700 1,451 1,430 1,430 24,700 24,800 1,457 1,436 1,436 24,800 24,900 1,464 1,441 1,441 24,900 25,000 1,471 1,447 1,447 25,000 25,000 25,100 1,478 1,453 1,453 25,100 25,200 1,484 1,459 1,459 25,200 25,300 1,491 1,465 1,465 25,300 25,400 1,498 1,470 1,470 25,400 25,500 1,505 1,476 1,476 25,500 25,600 1,511 1,482 1,482 25,600 25,700 1,518 1,488 1,488 25,700 25,800 1,525 1,494 1,494 25,800 25,900 1,532 1,499 1,499 25,900 26,000 1,538 1,505 1,505 26,000 26,000 26,100 1,545 1,511 1,511 26,100 26,200 1,552 1,517 1,517 26,200 26,300 1,559 1,523 1,523 26,300 26,400 1,565 1,528 1,528 26,400 26,500 1,572 1,534 1,534 26,500 26,600 1,579 1,540 1,540 26,600 26,700 1,586 1,546 1,546 26,700 26,800 1,592 1,552 1,552 26,800 26,900 1,599 1,557 1,557 26,900 27,000 1,606 1,563 1,563 27,000 27,000 27,100 1,613 1,569 1,569 27,100 27,200 1,619 1,575 1,575 27,200 27,300 1,626 1,581 1,581 27,300 27,400 1,633 1,586 1,586 27,400 27,500 1,640 1,592 1,592 27,500 27,600 1,646 1,598 1,598 27,600 27,700 1,653 1,604 1,604 27,700 27,800 1,660 1,610 1,610 27,800 27,900 1,667 1,615 1,615 27,900 28,000 1,673 1,621 1,621

*This column must also be used by a surviving spouse with dependent child. 12 2021 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 1,680 1,627 1,627 28,100 28,200 1,687 1,633 1,633 28,200 28,300 1,694 1,639 1,639 28,300 28,400 1,700 1,644 1,644 28,400 28,500 1,707 1,650 1,650 28,500 28,600 1,714 1,656 1,656 28,600 28,700 1,721 1,662 1,662 28,700 28,800 1,727 1,668 1,668 28,800 28,900 1,734 1,673 1,673 28,900 29,000 1,741 1,679 1,679 29,000 29,000 29,100 1,748 1,685 1,685 29,100 29,200 1,754 1,691 1,691 29,200 29,300 1,761 1,697 1,697 29,300 29,400 1,768 1,702 1,702 29,400 29,500 1,775 1,708 1,708 29,500 29,600 1,781 1,714 1,714 29,600 29,700 1,788 1,720 1,720 29,700 29,800 1,795 1,726 1,726 29,800 29,900 1,802 1,731 1,731 29,900 30,000 1,808 1,737 1,737 30,000 30,000 30,100 1,815 1,743 1,743 30,100 30,200 1,822 1,749 1,749 30,200 30,300 1,829 1,755 1,755 30,300 30,400 1,835 1,760 1,760 30,400 30,500 1,842 1,766 1,766 30,500 30,600 1,849 1,772 1,772 30,600 30,700 1,856 1,778 1,778 30,700 30,800 1,862 1,784 1,784 30,800 30,900 1,869 1,789 1,789 30,900 31,000 1,876 1,795 1,795 31,000 31,000 31,100 1,883 1,801 1,801 31,100 31,200 1,889 1,807 1,807 31,200 31,300 1,896 1,813 1,813 31,300 31,400 1,903 1,818 1,818 31,400 31,500 1,910 1,824 1,824 31,500 31,600 1,916 1,830 1,830 31,600 31,700 1,923 1,836 1,836 31,700 31,800 1,930 1,842 1,842 31,800 31,900 1,937 1,847 1,847 31,900 32,000 1,943 1,853 1,853 32,000 32,000 32,100 1,950 1,859 1,859 32,100 32,200 1,957 1,865 1,865 32,200 32,300 1,964 1,871 1,871 32,300 32,400 1,970 1,876 1,876 32,400 32,500 1,977 1,882 1,882 32,500 32,600 1,984 1,888 1,888 32,600 32,700 1,991 1,894 1,894 32,700 32,800 1,997 1,900 1,900 32,800 32,900 2,004 1,905 1,905 32,900 33,000 2,011 1,911 1,911 33,000 33,000 33,100 2,018 1,917 1,917 33,100 33,200 2,024 1,923 1,923 33,200 33,300 2,031 1,929 1,929 33,300 33,400 2,038 1,934 1,934 33,400 33,500 2,045 1,940 1,940 33,500 33,600 2,051 1,946 1,946 33,600 33,700 2,058 1,952 1,952 33,700 33,800 2,065 1,958 1,959 33,800 33,900 2,072 1,963 1,966 33,900 34,000 2,078 1,969 1,972 34,000 34,000 34,100 2,085 1,975 1,979 34,100 34,200 2,092 1,981 1,986 34,200 34,300 2,099 1,987 1,993 34,300 34,400 2,105 1,992 1,999 34,400 34,500 2,112 1,998 2,006 34,500 34,600 2,119 2,004 2,013 34,600 34,700 2,126 2,010 2,020 34,700 34,800 2,132 2,016 2,026 34,800 34,900 2,139 2,021 2,033 34,900 35,000 2,146 2,027 2,040 35,000 35,000 35,100 2,153 2,033 2,047 35,100 35,200 2,159 2,039 2,053 35,200 35,300 2,166 2,045 2,060 35,300 35,400 2,173 2,050 2,067 35,400 35,500 2,180 2,056 2,074 35,500 35,600 2,186 2,062 2,080 35,600 35,700 2,193 2,068 2,087 35,700 35,800 2,200 2,074 2,094 35,800 35,900 2,207 2,079 2,101 35,900 36,000 2,213 2,085 2,107 36,000 36,000 36,100 2,220 2,091 2,114 36,100 36,200 2,227 2,097 2,121 36,200 36,300 2,234 2,103 2,128 36,300 36,400 2,240 2,108 2,134 36,400 36,500 2,247 2,114 2,141 36,500 36,600 2,254 2,120 2,148 36,600 36,700 2,261 2,126 2,155 36,700 36,800 2,267 2,132 2,161 36,800 36,900 2,274 2,137 2,168 36,900 37,000 2,281 2,143 2,175 37,000 37,000 37,100 2,288 2,149 2,182 37,100 37,200 2,294 2,155 2,188 37,200 37,300 2,301 2,161 2,195 37,300 37,400 2,308 2,166 2,202 37,400 37,500 2,315 2,172 2,209 37,500 37,600 2,321 2,178 2,215 37,600 37,700 2,328 2,184 2,222 37,700 37,800 2,335 2,190 2,229 37,800 37,900 2,342 2,195 2,236 37,900 38,000 2,348 2,201 2,242 38,000 38,000 38,100 2,355 2,207 2,249 38,100 38,200 2,362 2,213 2,256 38,200 38,300 2,369 2,219 2,263 38,300 38,400 2,375 2,224 2,269 38,400 38,500 2,382 2,230 2,276 38,500 38,600 2,389 2,236 2,283 38,600 38,700 2,396 2,242 2,290 38,700 38,800 2,402 2,248 2,296 38,800 38,900 2,409 2,253 2,303 38,900 39,000 2,416 2,259 2,310 39,000 39,000 39,100 2,423 2,265 2,317 39,100 39,200 2,429 2,271 2,323 39,200 39,300 2,436 2,277 2,330 39,300 39,400 2,443 2,282 2,337 39,400 39,500 2,450 2,288 2,344 39,500 39,600 2,456 2,294 2,350 39,600 39,700 2,463 2,300 2,357 39,700 39,800 2,470 2,306 2,364 39,800 39,900 2,477 2,311 2,371 39,900 40,000 2,483 2,317 2,377 40,000 40,000 40,100 2,490 2,323 2,384 40,100 40,200 2,497 2,329 2,391 40,200 40,300 2,504 2,335 2,398 40,300 40,400 2,510 2,340 2,404 40,400 40,500 2,517 2,346 2,411 40,500 40,600 2,524 2,352 2,418 40,600 40,700 2,531 2,358 2,425 40,700 40,800 2,537 2,364 2,431 40,800 40,900 2,544 2,369 2,438 40,900 41,000 2,551 2,375 2,445 41,000 41,000 41,100 2,558 2,381 2,452 41,100 41,200 2,564 2,387 2,458 41,200 41,300 2,571 2,393 2,465 41,300 41,400 2,578 2,398 2,472 41,400 41,500 2,585 2,404 2,479 41,500 41,600 2,591 2,410 2,485 41,600 41,700 2,598 2,416 2,492 41,700 41,800 2,605 2,422 2,499 41,800 41,900 2,612 2,427 2,506 41,900 42,000 2,618 2,433 2,512 42,000 42,000 42,100 2,625 2,439 2,519 42,100 42,200 2,632 2,445 2,526 42,200 42,300 2,639 2,451 2,533 42,300 42,400 2,645 2,456 2,539 42,400 42,500 2,652 2,462 2,546 42,500 42,600 2,659 2,468 2,553 42,600 42,700 2,666 2,474 2,560 42,700 42,800 2,672 2,480 2,566 42,800 42,900 2,679 2,485 2,573 42,900 43,000 2,686 2,491 2,580 43,000 43,000 43,100 2,693 2,497 2,587 43,100 43,200 2,699 2,503 2,593 43,200 43,300 2,706 2,509 2,600 43,300 43,400 2,713 2,514 2,607 43,400 43,500 2,720 2,520 2,614 43,500 43,600 2,726 2,526 2,620 43,600 43,700 2,733 2,532 2,627 43,700 43,800 2,740 2,538 2,634 43,800 43,900 2,747 2,543 2,641 43,900 44,000 2,753 2,549 2,647 44,000 44,000 44,100 2,760 2,555 2,654 44,100 44,200 2,767 2,561 2,661 44,200 44,300 2,774 2,567 2,668 44,300 44,400 2,780 2,572 2,674 44,400 44,500 2,787 2,578 2,681 44,500 44,600 2,794 2,584 2,688 44,600 44,700 2,801 2,590 2,695 44,700 44,800 2,807 2,596 2,701 44,800 44,900 2,814 2,601 2,708 44,900 45,000 2,821 2,607 2,715 45,000 45,000 45,100 2,828 2,614 2,722 45,100 45,200 2,834 2,621 2,728 45,200 45,300 2,841 2,627 2,735 45,300 45,400 2,848 2,634 2,742 45,400 45,500 2,855 2,641 2,749 45,500 45,600 2,861 2,648 2,755 45,600 45,700 2,868 2,654 2,762 45,700 45,800 2,875 2,661 2,769 45,800 45,900 2,882 2,668 2,776 45,900 46,000 2,888 2,675 2,782 46,000 46,000 46,100 2,895 2,681 2,789 46,100 46,200 2,902 2,688 2,796 46,200 46,300 2,909 2,695 2,803 46,300 46,400 2,915 2,702 2,809 46,400 46,500 2,922 2,708 2,816 46,500 46,600 2,929 2,715 2,823 46,600 46,700 2,936 2,722 2,830 46,700 46,800 2,942 2,729 2,836 46,800 46,900 2,949 2,735 2,843 46,900 47,000 2,956 2,742 2,850 47,000 47,000 47,100 2,963 2,749 2,857 47,100 47,200 2,969 2,756 2,863 47,200 47,300 2,976 2,762 2,870 47,300 47,400 2,983 2,769 2,877 47,400 47,500 2,990 2,776 2,884 47,500 47,600 2,996 2,783 2,890 47,600 47,700 3,003 2,789 2,897 47,700 47,800 3,010 2,796 2,904 47,800 47,900 3,017 2,803 2,911 47,900 48,000 3,023 2,810 2,917 48,000 48,000 48,100 3,030 2,816 2,924 48,100 48,200 3,037 2,823 2,931 48,200 48,300 3,044 2,830 2,938 48,300 48,400 3,050 2,837 2,944 48,400 48,500 3,057 2,843 2,951 48,500 48,600 3,064 2,850 2,958 48,600 48,700 3,071 2,857 2,965 48,700 48,800 3,077 2,864 2,971 48,800 48,900 3,084 2,870 2,978 48,900 49,000 3,091 2,877 2,985 49,000 49,000 49,100 3,098 2,884 2,992 49,100 49,200 3,104 2,891 2,998 49,200 49,300 3,111 2,897 3,005 49,300 49,400 3,118 2,904 3,012 49,400 49,500 3,125 2,911 3,019 49,500 49,600 3,131 2,918 3,025 49,600 49,700 3,138 2,924 3,032 49,700 49,800 3,145 2,931 3,039 49,800 49,900 3,152 2,938 3,046 49,900 50,000 3,158 2,945 3,052 50,000 50,000 50,100 3,165 2,951 3,059 50,100 50,200 3,172 2,958 3,066 50,200 50,300 3,179 2,965 3,073 50,300 50,400 3,185 2,972 3,079 50,400 50,500 3,192 2,978 3,086 50,500 50,600 3,199 2,985 3,093 50,600 50,700 3,206 2,992 3,100 50,700 50,800 3,212 2,999 3,106 50,800 50,900 3,219 3,005 3,113 50,900 51,000 3,226 3,012 3,120 51,000 51,000 51,100 3,233 3,019 3,127 51,100 51,200 3,239 3,026 3,133 51,200 51,300 3,246 3,032 3,140 51,300 51,400 3,253 3,039 3,147 51,400 51,500 3,260 3,046 3,154 51,500 51,600 3,266 3,053 3,160 51,600 51,700 3,273 3,059 3,167 51,700 51,800 3,280 3,066 3,174 51,800 51,900 3,287 3,073 3,181 51,900 52,000 3,293 3,080 3,187 2021 TAX RATE SCHEDULES For Single Individuals and Married Persons Filing Separate Returns If the taxable income is: The tax is: Less than $22,450 5.8% of Maine taxable income $22,450 but less than $53,150 $1,302 plus 6.75% of excess over $22,450 $53,150 or more $3,374 plus 7.15% of excess over $53,150 For Unmarried or Legally Separated Individuals who Qualify as Heads of Household If the taxable income is: The tax is: Less than $33,650 5.8% of Maine taxable income $33,650 but less than $79,750 $1,952 plus 6.75% of excess over $33,650 $79,750 or more $5,064 plus 7.15% of excess over $79,750 For Married Individuals and Surviving Spouses Filing Joint Returns If the taxable income is: The tax is: Less than $44,950 5.8% of Maine taxable income $44,950 but less than $106,350 $2,607 plus 6.75% of excess over $44,950 $106,350 or more $6,752 plus 7.15% of excess over $106,350

(schedule-2)2021 Schedule 2 Itemized Deductions#

(schedule-2)(document-1)#

.00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

.00 3 0,4 0 0 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 financial 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 $83,850 if single or married filing separately; $125,750 if head of household; or .$167,700 if married filing jointly or qualifying widow(er). *2102204* 2021 SCHEDULE 2 FORM 1040ME Attachment Sequence No. 6 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. 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 this line 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 $83,850 if single or married filing separately; $125,750 if head of household; or $167,700 if married filing jointly or qualifying widow(er).

(schedule-a)2021 Schedule A Adjustments to Tax#

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.00 2021 ADJUSTMENTS TO TAX See instructions. Enclose with Form 1040ME. For more information, visit www.maine.gov/revenue/tax-return-forms. 99 *2102103* 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 13 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 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 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. Other Refundable Tax Credits. (Enclose applicable worksheet(s).)..................................... 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. Credit for Educational Opportunity - for Maine residents and part-year

residents only. (Enclose worksheet.) ...................................................................................*13.

14. Maine Seed Capital Credit. (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 Nonrefundable 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 Certificate issued by the Department of Health and Human Services (DHHS), Office of Child and Family Services. If so, enter your child care provider’s Step 4 Child Care Quality certificate 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 & Certificate 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 or line 13g, whichever applies.............................................................................. 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 filing Schedule NR, multiply line 5 by the Maine-source income ratio (1.0000 minus Schedule NR, line 7). For those filing 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 filing 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 filing Schedule NR, multiply line 6 by the Maine-source income ratio (1.0000 minus Schedule NR, line 7). For those filing 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 filing Schedule NR or Schedule NRH) on Schedule A, line 9. 2021 - Worksheet for Child Care Credit - Schedule A, Lines 1 and 9 (Enclose with your Form 1040ME) 2021 - 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 2021 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

(schedule-pstfc)2021 Schedule PS/TFC Property Tax Fairness Credit and Sales Tax Fairness Credit#

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.00 Note: If your filing status is married filing separately, you cannot claim either the property tax fairness credit or the sales tax fairness credit. Enter your If married, enter your date of birth spouse’s date of birth Physical location of property where you lived during 2021 (if different from your mailing address):

TOTAL INCOME - Complete line 1 or line 2 below, but not both. Complete line 1 if you do not file federal Form 1040 or Form 1040-SR. Complete line 2 if you do file federal Form 1040 or Form 1040-SR. Then go to line 3. IF YOU DO NOT FILE FEDERAL FORM 1040 OR FORM 1040-SR, ENTER: 1. (a) Social security benefits and railroad retirement benefits. (See instructions.).................................... 1a.

(b) Interest and dividends. (See instructions.)......................................................................................... 1b.

(c) Pensions, annuities and IRA distributions. (See instructions.)........................................................... 1c.

(d) Wages, salaries, tips, etc. (See instructions.).................................................................................... 1d.

(e) Other income. (See instructions.)...................................................................................................... 1e. OR, IF YOU DO FILE FEDERAL FORM 1040 OR FORM 1040-SR, ENTER: 2. (a) Federal total income. (From federal Form 1040, line 9 or Form 1040-SR, line 9.)

If filing Schedule NRH - see instructions........................................................................................... 2a.

(b) Social security benefits not included on line 2a above. (Federal Form 1040, line 6a minus

line 6b or Form 1040-SR, line 6a minus line 6b) and railroad retirement benefits not included

on line 2a above. (See instructions.)................................................................................................. 2b.

(d) Loss add-backs. (See instructions.)................................................................................................... 2d. 3. Total Income. Add lines 1a through 1e OR lines 2a through 2d above................................................... 3.

Note that if the amount on line 3 is more than the amount shown in the table below for your filing

status and the number of qualifying children and dependents on Form 1040ME, line 13a, you do not

qualify for the property tax fairness credit.

If the amount on line 3 is more than the maximum income amount shown in the sales tax fairness

credit table (see instructions for line 13) for your filing status and the number of qualifying children

and dependents on Form 1040ME, line 13a, you do not qualify for the sales tax fairness credit. Name(s) as shown on Form 1040ME 2021 99 *2102205* Your Social Security Number SCHEDULE PTFC/STFC FORM 1040ME Attachment Sequence No. 3 PROPERTY TAX FAIRNESS CREDIT SALES TAX FAIRNESS CREDIT For MAINE RESIDENTS and PART-YEAR RESIDENTS ONLY. Enclose with Form 1040ME. See instructions. For more information, visit www.maine.gov/revenue/tax-return-forms. MM DD YYYY MM DD YYYY Continue on next page. To apply for the property tax fairness credit, go to line 4. If you are applying only for the sales tax fairness credit, go to line 13. 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 $55,000 $55,000 $68,000 Married filing Jointly or Qualifying Widow(er) $55,000 $68,000 $68,000 AND OR OR  DO NOT ENTER $ signs, commas, or decimals. 1 Clear Form Print Form

.00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 PROPERTY TAX FAIRNESS CREDIT (lines 4 through 12): 4. Enter the property tax you paid on your home in 2021. (See instructions.).............................................. 4. If you paid no property tax in 2021, skip to line 5a. 5. (a) Enter the rent you paid on your home in 2021. (See instructions.).................................................... 5a. If you paid no rent in 2021, skip to line 6. (b) Does the rent entered on line 5a include heat, utilities, furniture or similar items?............................ 5b. Yes No (c) If line 5b is yes and you know the amount paid for heat, utilities, furniture or similar items, enter that amount on line 5c. If yes, and you do not know the amount paid, multiply line 5a by 15% (.15) and enter the result on line 5c. If line 5b is no, enter “0” on line 5c..... 5c. (d) Line 5a minus line 5c......................................................................................................................... 5d. (e) Multiply line 5d by 15% (.15).............................................................................................................. 5e. (f) Landlord’s name and telephone number: 6. Add lines 4 and 5e.................................................................................................................................... 6. 7. Enter the amount shown in the table below for your filing status and the number of qualifying children and dependents on Form 1040ME, line 13a:............................................................................................ 7. 8. Benefit base. Enter the smaller of line 6 or line 7..................................................................................... 8. 9. Multiply line 3 by 5% (.05)......................................................................................................................... 9. (a) Is the amount on line 8 more than the amount on line 9? If yes, go to line 10 below. If no, you do not qualify for the property tax fairness credit. Go to line 13 below to apply for the sales tax fairness credit... 9a. Yes No 10. Subtract line 9 from line 8......................................................................................................................... 10. 11. Were you or your spouse (if married filing jointly) at least 65 years of age during the tax year?.............. 11. Yes No (a) If yes, enter $1,500. If no, enter $1,000............................................................................................. 11a. 12. Enter line 10 or line 11a, whichever is smaller, here and on Form 1040ME, line 25d............................. 12. SALES TAX FAIRNESS CREDIT (lines 13 and 13a): 13. See the table on page 18 for your filing status. Enter the amount shown for your total income from line 3 and the number of qualifying children and dependents. If you are filing Schedule NR or Schedule NRH, go to line 13a. Otherwise, enter this amount on Form 1040ME, line 25e..............................13. (a) PART-YEAR RESIDENTS FILING SCHEDULE NR OR SCHEDULE NRH - You must prorate the sales tax fairness credit. Schedule NR, multiply line 13 by the Maine-source income ratio (1.0000 minus Schedule NR, line 7). Schedule NRH, multiply line 13 by the Maine-source income ratio of your income (1.0000 minus Schedule NRH, line 7, column C). Enter the result here and on Form 1040ME, line 25e........................................................................ 13a. 2021 Form 1040ME, Schedule PTFC/STFC, page 2 *2102206* If your Filing Status is: Form 1040ME, line 13a is: 0 1 more than 1 Your maximum benefit base is: Single $2,100 $2,100 $2,100 Head of Household $2,750 $2,750 $3,400 Married filing Jointly or Qualifying Widow(er) $2,750 $3,400 $3,400 AND OR OR  DO NOT ENTER $ signs, commas, or decimals. 99 2 Clear Form Print Form

SCHEDULE PTFC/STFC – PROPERTY TAX FAIRNESS CREDIT & SALES TAX FAIRNESS CREDIT INSTRUCTIONS (Form 1040ME, lines 25d and 25e) Who is eligible? You may qualify for a refundable Property Tax Fairness Credit up to $1,000 ($1,500 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 2021 was less than the amount shown in the table below for your filing status and the number of qualifying children and dependents you claim: • 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. You may qualify for a refundable Sales Tax Fairness Credit up to $235, 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 2021 was not more than $27,350 if filing single; $43,250 if filing head of household; or, $53,700 if married filing jointly or qualifying widow(er). See the line 13 instructions below for more information. You cannot claim either the Property Tax Fairness Credit or Sales Tax Fairness Credit if your filing status is married filing separately. You cannot claim the Sales Tax Fairness Credit if you are claimed as a dependent on another person’s return. SCHEDULE PTFC/STFC - SPECIFIC INSTRUCTIONS Step 1. Complete Form 1040ME according to the form instructions. If you are a resident or part-year resident of Maine filing Form 1040ME only to claim the property tax fairness credit and/or the sales tax fairness credit, you have no Maine income modifications on Form 1040ME, Schedule 1A or Schedule 1S, and you do not file a federal income tax return, complete Maine Form 1040ME according to the instructions below: • Fill in your name, address, social security number, telephone number and, if married, your spouse’s name and social security number; • Check Box A below your address; • Enter your correct filing status on lines 3-7; • Enter your correct residency status on lines 8-11; • Check the applicable boxes on lines 12a through 12d if either you or your spouse were 65 years or over or blind during 2021; • Enter the number of personal exemptions for yourself and your spouse, if married you can claim on line 13; • Enter the number of qualifying children and dependents you can claim on line 13a; • Complete Schedule PTFC/STFC. See the Step 2 instructions below; • Enter the amount from Schedule PTFC/STFC, line 12 on Form 1040ME, line 25d; • Enter the amount from Schedule PTFC/STFC, line 13 or line 13a, whichever applies, on Form 1040ME, line 25e; • Enter the sum of Form 1040ME, lines 25d and 25e on Form 1040ME, lines 25f, 27, 28, 32 and 33b. Any refund will be mailed to you. However, if you want your refund deposited directly into your checking or savings account, also complete lines 33c, 33d and 33e. Step 2. Complete Schedule PTFC/STFC. Enter your name and social security number as shown on Form 1040ME. Also enter your date of birth and your spouse’s date of birth, if married. Complete EITHER lines 1a through 1e OR lines 2a through 2d. If you do not file federal Form 1040 or Form 1040-SR, complete lines 1a through 1e. If you do file a federal Form 1040 or Form 1040-SR, enter your income on lines 2a through 2d. If you do not file federal Form 1040 or Form 1040-SR: Line 1a. Social security and railroad retirement benefits. Enter all payments received under the federal Social Security Act, including regular social security benefits, social security disability benefits and supplemental security income. Include the gross amount before Medicare is subtracted. This amount can generally be found on federal Form SSA-1099. (See also federal Form 1040, line 6a or Form 1040-SR, line 6a). Also enter on this line the amount of railroad retirement benefits received. This amount can generally be found on federal Form RRB-1099 or RRB-1099-R. Line 1b. Interest and dividends. Enter all interest and ordinary dividends you received. These amounts can generally be found on the federal Form 1099 issued by the payer. Line 1c. Pensions, annuities and IRA distributions. Enter the amount of all pensions, annuities and IRA distributions you received that would be included in federal total income if you filed a federal income tax return. These amounts can generally be found on the federal Form 1099 issued by the payer. Line 1d. Wages, salaries, tips, etc. Enter the total amount of wages, salaries and other compensation that would be included in federal total income if you filed a federal income tax return. This amount is generally reported in box 1 of the federal Form W-2 or on the federal Form 1099 issued by the payer. Line 1e. Other income. Enter alimony received; business income (but do not enter business losses); capital gains; other gains; any income from rental real estate, royalties, partnerships, S corporations, trusts, etc.; farm income; unemployment compensation; any other income that would be included in federal total income if you filed a federal income tax return. For more information on federal total income, see the federal income tax forms and instructions at www.irs.gov. If you do file federal Form 1040 or Form 1040-SR: Line 2a. Federal Total Income. Enter your federal total income from federal Form 1040, line 9 or Form 1040-SR, line 9. If filing Form 1040ME, Schedule NRH, enter the amount from Schedule NRH, line 1j, column B. Line 2b. To the extent not already included in federal total income on line 2a, enter all payments received under the federal Social Security Act and the amount of railroad retirement benefits received. See the instructions for line 1a above. If filing Form 1040ME, Schedule NRH, enter only those payments you received. Line 2c. Enter only amounts not already included in federal total income on line 2a. If filing Form 1040ME, Schedule NRH, enter your portion of the interest earned. 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 $55,000 $55,000 $68,000 Married filing Jointly or Qualifying Widow(er) $55,000 $68,000 $68,000 AND OR OR  3

Line 2d. Loss add-backs. Enter on line 2d the amount of any negative amount (net loss) shown on federal Form 1040 or Form 1040-SR, line 7 and federal Schedule 1, lines 3, 4, 5, 6, and 8. Enter the total of the amounts as a positive number. If filing Form 1040ME, Schedule NRH, enter only those amounts shown on Schedule NRH, column B, lines 1f, 1g, 1h, and 1i. After completing line 3, if you are applying only for the Sales Tax Fairness Credit, skip to line 13. Line 4. Property Tax. If you owned your home in Maine and lived in that home during 2021, enter the amount of property tax paid during 2021 on your house and house lot up to 10 acres. If your house is on land that is more than 10 acres, call your town or city assessor to get the tax on your house and the land up to 10 acres. Part-year residents - enter only the property tax amounts you paid for your home in Maine during the part of the tax year you were a Maine resident. Note: You may be asked to provide proof of the property tax paid before a refund is issued. • Do not use the amount of property tax assessed; enter only the amount of tax actually paid on your home during 2021. • Do not include amounts paid for interest or special assessments. • Do not include property taxes on property other than your primary residence. • Do not claim any property tax paid by others. If the home is jointly owned, enter only the property tax you paid. You can claim the tax you paid on your home even if you have transferred ownership to someone else under a legal agreement that allows you to continue to live in the home, but you can claim the tax on the home only for as long as you live in the home. • Do not include taxes on any part of your home or property used exclusively for business. For example, you owned a two-story building. You lived upstairs and ran a store downstairs. You can claim one-half of the property tax you paid. Do not include property taxes claimed as a business expense on your federal tax return. • Do not include taxes on any part of your home that serves as a separate dwelling. Include only the taxes paid for the part of the home you occupied as your primary residence. For example, your primary residence is one unit located in a three-unit dwelling. You can claim only one-third of the property tax paid. Note: If you owned a home that was on rented land or vice-versa, you can include the property tax you paid during 2021 on line 4 and the rent you paid during 2021 on line 5a. For example, you owned a mobile home located in a park. Enter the property tax on your mobile home on line 4 and the lot rent you paid on line 5a. Line 5a. Enter the total rent you paid for your home (principal residence) in Maine during 2021. If you moved during the tax year, include the rent you paid during the tax year to live in each home or apartment. Include Workfare payments received from your town used to pay your rent. Part-year residents - enter only rent amounts you paid on your home in Maine during the part of the tax year you were a Maine resident. Note: You may be asked to provide copies of rent receipts or canceled checks before a refund is issued. • Do not include mortgage payments or room and board payments. Mortgage payments and room and board payments are not rent. • Do not include the rent amount paid by a government program. • Do not include rent for any part of your home that was rented out to others. For example, you share an apartment with your sister. Each of you are equally responsible for one-half of the rent. Include only the amount of rent you paid to live in the apartment. • Do not include rent for any part of your home used exclusively for business. For example, you rent a two-story building. You live in a 2nd floor apartment and run a business on the 1st floor. Claim only the portion of rent you paid for the right to live in the 2nd floor apartment. • Do not include rent claimed as a business expense on your federal return. Line 5c. If the rent you entered on line 5a includes an amount for heat, utilities, furniture or other similar items and you know the amount paid toward the heat, utilities, furniture or other similar items, enter the amount on line 5c. If your landlord cannot provide the amount you paid for heat, utilities, furniture or other similar items, multiply the amount on line 5a by 15% (.15) and enter the result on line 5c. If the rent entered on line 5a does not include an amount paid for heat, utilities, furniture or other similar items, enter 0 on line 5c. Line 5d. Subtract line 5c from line 5a. The rent you paid can include only the amount paid for the right to live in your home, excluding amounts paid for heat, utilities, furniture or other similar items. Line 13. Sales Tax Fairness Credit. See the tables below for your filing status (from Form 1040ME, lines 3 through 7). a) To find the credit, read down the “At least - But not more than” columns and find the line that includes your Total Income from Schedule PTFC/ STFC, line 3. b) Then, go to the column that includes the number of qualifying children and dependents on Form 1040ME, line 13a. Enter the credit from that column on Schedule PTFC/STFC, line 13. Example. If your filing status is married filing jointly, your total income from Schedule PTFC/STFC, line 3 is $50,100, and you claim 3 qualifying children and dependents, enter $75 on Schedule PTFC/STFC, line 13. If your filing status is Married filing jointly or Qualifying widow(er), find the amount for your income and number of qualifying children and dependents below: If Schedule PTFC/STFC,

line 3 is:

But not At more least: than: 0 1 2+ 0 42,700 180 205 235 42,701 43,700 160 185 215 43,701 44,700 140 165 195 44,701 45,700 120 145 175 45,701 46,700 100 125 155 46,701 47,700 80 105 135 47,701 48,700 60 85 115 48,701 49,700 40 65 95 49,701 50,700 20 45 75 50,701 51,700 0 25 55 51,701 52,700 0 5 35 52,701 53,700 0 0 15 53,701 54,700 0 0 0 And the number on Form 1040ME, line 13a is: If your filing status is Single, find the amount for your income below (Note: you must not be claimed as a dependent on another person’s return): If Schedule PTFC/STFC, line 3 is:

But not At more least: than:

Enter: 0 21,350 130 21,351 21,850 120 21,851 22,350 110 22,351 22,850 100 22,851 23,350

90 23,351 23,850

80 23,851 24,350

70 24,351 24,850

60 24,851 25,350

50 25,351 25,850

40 25,851 26,350

30 26,351 26,850

20 26,851 27,350

10 27,351 27,850

0 If your filing status is Head of Household, find the amount for your income and number of qualifying children and dependents below: If Schedule PTFC/STFC,

line 3 is:

But not At more least: than: 0-1 2 3+ 0 32,000 180 205 235 32,001 32,750 165 190 220 32,751 33,500 150 175 205 33,501 34,250 135 160 190 34,251 35,000 120 145 175 35,001 35,750 105 130 160 35,751 36,500 90 115 145 36,501 37,250 75 100 130 37,251 38,000 60 85 115 38,001 38,750 45 70 100 38,751 39,500 30 55 85 39,501 40,250 15 40 70 40,251 41,000 0 25 55 41,001 41,750 0 10 40 41,751 42,500 0 0 25 42,501 43,250 0 0 10 43,251 44,000 0 0 0 And the number on Form 1040ME, line 13a is: And Form 1040ME, line 13 is 1:

(tax-tables)2021 Maine Income Tax Tables#

(tax-tables)(document-1)#

2021 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: 1 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

2021 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: 2 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 1,296 1,296 1,296 22,400 22,500 1,302 1,302 1,302 22,500 22,600 1,309 1,308 1,308 22,600 22,700 1,316 1,314 1,314 22,700 22,800 1,322 1,320 1,320 22,800 22,900 1,329 1,325 1,325 22,900 23,000 1,336 1,331 1,331 23,000 23,000 23,100 1,343 1,337 1,337 23,100 23,200 1,349 1,343 1,343 23,200 23,300 1,356 1,349 1,349 23,300 23,400 1,363 1,354 1,354 23,400 23,500 1,370 1,360 1,360 23,500 23,600 1,376 1,366 1,366 23,600 23,700 1,383 1,372 1,372 23,700 23,800 1,390 1,378 1,378 23,800 23,900 1,397 1,383 1,383 23,900 24,000 1,403 1,389 1,389 24,000 24,000 24,100 1,410 1,395 1,395 24,100 24,200 1,417 1,401 1,401 24,200 24,300 1,424 1,407 1,407 24,300 24,400 1,430 1,412 1,412 24,400 24,500 1,437 1,418 1,418 24,500 24,600 1,444 1,424 1,424 24,600 24,700 1,451 1,430 1,430 24,700 24,800 1,457 1,436 1,436 24,800 24,900 1,464 1,441 1,441 24,900 25,000 1,471 1,447 1,447 25,000 25,000 25,100 1,478 1,453 1,453 25,100 25,200 1,484 1,459 1,459 25,200 25,300 1,491 1,465 1,465 25,300 25,400 1,498 1,470 1,470 25,400 25,500 1,505 1,476 1,476 25,500 25,600 1,511 1,482 1,482 25,600 25,700 1,518 1,488 1,488 25,700 25,800 1,525 1,494 1,494 25,800 25,900 1,532 1,499 1,499 25,900 26,000 1,538 1,505 1,505 26,000 26,000 26,100 1,545 1,511 1,511 26,100 26,200 1,552 1,517 1,517 26,200 26,300 1,559 1,523 1,523 26,300 26,400 1,565 1,528 1,528 26,400 26,500 1,572 1,534 1,534 26,500 26,600 1,579 1,540 1,540 26,600 26,700 1,586 1,546 1,546 26,700 26,800 1,592 1,552 1,552 26,800 26,900 1,599 1,557 1,557 26,900 27,000 1,606 1,563 1,563 27,000 27,000 27,100 1,613 1,569 1,569 27,100 27,200 1,619 1,575 1,575 27,200 27,300 1,626 1,581 1,581 27,300 27,400 1,633 1,586 1,586 27,400 27,500 1,640 1,592 1,592 27,500 27,600 1,646 1,598 1,598 27,600 27,700 1,653 1,604 1,604 27,700 27,800 1,660 1,610 1,610 27,800 27,900 1,667 1,615 1,615 27,900 28,000 1,673 1,621 1,621 28,000 28,000 28,100 1,680 1,627 1,627 28,100 28,200 1,687 1,633 1,633 28,200 28,300 1,694 1,639 1,639 28,300 28,400 1,700 1,644 1,644 28,400 28,500 1,707 1,650 1,650 28,500 28,600 1,714 1,656 1,656 28,600 28,700 1,721 1,662 1,662 28,700 28,800 1,727 1,668 1,668 28,800 28,900 1,734 1,673 1,673 28,900 29,000 1,741 1,679 1,679 29,000 29,000 29,100 1,748 1,685 1,685 29,100 29,200 1,754 1,691 1,691 29,200 29,300 1,761 1,697 1,697 29,300 29,400 1,768 1,702 1,702 29,400 29,500 1,775 1,708 1,708 29,500 29,600 1,781 1,714 1,714 29,600 29,700 1,788 1,720 1,720 29,700 29,800 1,795 1,726 1,726 29,800 29,900 1,802 1,731 1,731 29,900 30,000 1,808 1,737 1,737 30,000 30,000 30,100 1,815 1,743 1,743 30,100 30,200 1,822 1,749 1,749 30,200 30,300 1,829 1,755 1,755 30,300 30,400 1,835 1,760 1,760 30,400 30,500 1,842 1,766 1,766 30,500 30,600 1,849 1,772 1,772 30,600 30,700 1,856 1,778 1,778 30,700 30,800 1,862 1,784 1,784 30,800 30,900 1,869 1,789 1,789 30,900 31,000 1,876 1,795 1,795 31,000 31,000 31,100 1,883 1,801 1,801 31,100 31,200 1,889 1,807 1,807 31,200 31,300 1,896 1,813 1,813 31,300 31,400 1,903 1,818 1,818 31,400 31,500 1,910 1,824 1,824 31,500 31,600 1,916 1,830 1,830 31,600 31,700 1,923 1,836 1,836 31,700 31,800 1,930 1,842 1,842 31,800 31,900 1,937 1,847 1,847 31,900 32,000 1,943 1,853 1,853 32,000 32,000 32,100 1,950 1,859 1,859 32,100 32,200 1,957 1,865 1,865 32,200 32,300 1,964 1,871 1,871 32,300 32,400 1,970 1,876 1,876 32,400 32,500 1,977 1,882 1,882 32,500 32,600 1,984 1,888 1,888 32,600 32,700 1,991 1,894 1,894 32,700 32,800 1,997 1,900 1,900 32,800 32,900 2,004 1,905 1,905 32,900 33,000 2,011 1,911 1,911 33,000 33,000 33,100 2,018 1,917 1,917 33,100 33,200 2,024 1,923 1,923 33,200 33,300 2,031 1,929 1,929 33,300 33,400 2,038 1,934 1,934 33,400 33,500 2,045 1,940 1,940 33,500 33,600 2,051 1,946 1,946 33,600 33,700 2,058 1,952 1,952 33,700 33,800 2,065 1,958 1,959 33,800 33,900 2,072 1,963 1,966 33,900 34,000 2,078 1,969 1,972 34,000 34,000 34,100 2,085 1,975 1,979 34,100 34,200 2,092 1,981 1,986 34,200 34,300 2,099 1,987 1,993 34,300 34,400 2,105 1,992 1,999 34,400 34,500 2,112 1,998 2,006 34,500 34,600 2,119 2,004 2,013 34,600 34,700 2,126 2,010 2,020 34,700 34,800 2,132 2,016 2,026 34,800 34,900 2,139 2,021 2,033 34,900 35,000 2,146 2,027 2,040 35,000 35,000 35,100 2,153 2,033 2,047 35,100 35,200 2,159 2,039 2,053 35,200 35,300 2,166 2,045 2,060 35,300 35,400 2,173 2,050 2,067 35,400 35,500 2,180 2,056 2,074 35,500 35,600 2,186 2,062 2,080 35,600 35,700 2,193 2,068 2,087 35,700 35,800 2,200 2,074 2,094 35,800 35,900 2,207 2,079 2,101 35,900 36,000 2,213 2,085 2,107 36,000 36,000 36,100 2,220 2,091 2,114 36,100 36,200 2,227 2,097 2,121 36,200 36,300 2,234 2,103 2,128 36,300 36,400 2,240 2,108 2,134 36,400 36,500 2,247 2,114 2,141 36,500 36,600 2,254 2,120 2,148 36,600 36,700 2,261 2,126 2,155 36,700 36,800 2,267 2,132 2,161 36,800 36,900 2,274 2,137 2,168 36,900 37,000 2,281 2,143 2,175 37,000 37,000 37,100 2,288 2,149 2,182 37,100 37,200 2,294 2,155 2,188 37,200 37,300 2,301 2,161 2,195 37,300 37,400 2,308 2,166 2,202 37,400 37,500 2,315 2,172 2,209 37,500 37,600 2,321 2,178 2,215 37,600 37,700 2,328 2,184 2,222 37,700 37,800 2,335 2,190 2,229 37,800 37,900 2,342 2,195 2,236 37,900 38,000 2,348 2,201 2,242 38,000 38,000 38,100 2,355 2,207 2,249 38,100 38,200 2,362 2,213 2,256 38,200 38,300 2,369 2,219 2,263 38,300 38,400 2,375 2,224 2,269 38,400 38,500 2,382 2,230 2,276 38,500 38,600 2,389 2,236 2,283 38,600 38,700 2,396 2,242 2,290 38,700 38,800 2,402 2,248 2,296 38,800 38,900 2,409 2,253 2,303 38,900 39,000 2,416 2,259 2,310 39,000 39,000 39,100 2,423 2,265 2,317 39,100 39,200 2,429 2,271 2,323 39,200 39,300 2,436 2,277 2,330 39,300 39,400 2,443 2,282 2,337 39,400 39,500 2,450 2,288 2,344 39,500 39,600 2,456 2,294 2,350 39,600 39,700 2,463 2,300 2,357 39,700 39,800 2,470 2,306 2,364 39,800 39,900 2,477 2,311 2,371 39,900 40,000 2,483 2,317 2,377 40,000 40,000 40,100 2,490 2,323 2,384 40,100 40,200 2,497 2,329 2,391 40,200 40,300 2,504 2,335 2,398 40,300 40,400 2,510 2,340 2,404 40,400 40,500 2,517 2,346 2,411 40,500 40,600 2,524 2,352 2,418 40,600 40,700 2,531 2,358 2,425 40,700 40,800 2,537 2,364 2,431 40,800 40,900 2,544 2,369 2,438 40,900 41,000 2,551 2,375 2,445 41,000 41,000 41,100 2,558 2,381 2,452 41,100 41,200 2,564 2,387 2,458 41,200 41,300 2,571 2,393 2,465 41,300 41,400 2,578 2,398 2,472 41,400 41,500 2,585 2,404 2,479 41,500 41,600 2,591 2,410 2,485 41,600 41,700 2,598 2,416 2,492 41,700 41,800 2,605 2,422 2,499 41,800 41,900 2,612 2,427 2,506 41,900 42,000 2,618 2,433 2,512

2021 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: 3 42,000 42,000 42,100 2,625 2,439 2,519 42,100 42,200 2,632 2,445 2,526 42,200 42,300 2,639 2,451 2,533 42,300 42,400 2,645 2,456 2,539 42,400 42,500 2,652 2,462 2,546 42,500 42,600 2,659 2,468 2,553 42,600 42,700 2,666 2,474 2,560 42,700 42,800 2,672 2,480 2,566 42,800 42,900 2,679 2,485 2,573 42,900 43,000 2,686 2,491 2,580 43,000 43,000 43,100 2,693 2,497 2,587 43,100 43,200 2,699 2,503 2,593 43,200 43,300 2,706 2,509 2,600 43,300 43,400 2,713 2,514 2,607 43,400 43,500 2,720 2,520 2,614 43,500 43,600 2,726 2,526 2,620 43,600 43,700 2,733 2,532 2,627 43,700 43,800 2,740 2,538 2,634 43,800 43,900 2,747 2,543 2,641 43,900 44,000 2,753 2,549 2,647 44,000 44,000 44,100 2,760 2,555 2,654 44,100 44,200 2,767 2,561 2,661 44,200 44,300 2,774 2,567 2,668 44,300 44,400 2,780 2,572 2,674 44,400 44,500 2,787 2,578 2,681 44,500 44,600 2,794 2,584 2,688 44,600 44,700 2,801 2,590 2,695 44,700 44,800 2,807 2,596 2,701 44,800 44,900 2,814 2,601 2,708 44,900 45,000 2,821 2,607 2,715 45,000 45,000 45,100 2,828 2,614 2,722 45,100 45,200 2,834 2,621 2,728 45,200 45,300 2,841 2,627 2,735 45,300 45,400 2,848 2,634 2,742 45,400 45,500 2,855 2,641 2,749 45,500 45,600 2,861 2,648 2,755 45,600 45,700 2,868 2,654 2,762 45,700 45,800 2,875 2,661 2,769 45,800 45,900 2,882 2,668 2,776 45,900 46,000 2,888 2,675 2,782 46,000 46,000 46,100 2,895 2,681 2,789 46,100 46,200 2,902 2,688 2,796 46,200 46,300 2,909 2,695 2,803 46,300 46,400 2,915 2,702 2,809 46,400 46,500 2,922 2,708 2,816 46,500 46,600 2,929 2,715 2,823 46,600 46,700 2,936 2,722 2,830 46,700 46,800 2,942 2,729 2,836 46,800 46,900 2,949 2,735 2,843 46,900 47,000 2,956 2,742 2,850 47,000 47,000 47,100 2,963 2,749 2,857 47,100 47,200 2,969 2,756 2,863 47,200 47,300 2,976 2,762 2,870 47,300 47,400 2,983 2,769 2,877 47,400 47,500 2,990 2,776 2,884 47,500 47,600 2,996 2,783 2,890 47,600 47,700 3,003 2,789 2,897 47,700 47,800 3,010 2,796 2,904 47,800 47,900 3,017 2,803 2,911 47,900 48,000 3,023 2,810 2,917 48,000 48,000 48,100 3,030 2,816 2,924 48,100 48,200 3,037 2,823 2,931 48,200 48,300 3,044 2,830 2,938 48,300 48,400 3,050 2,837 2,944 48,400 48,500 3,057 2,843 2,951 48,500 48,600 3,064 2,850 2,958 48,600 48,700 3,071 2,857 2,965 48,700 48,800 3,077 2,864 2,971 48,800 48,900 3,084 2,870 2,978 48,900 49,000 3,091 2,877 2,985 49,000 49,000 49,100 3,098 2,884 2,992 49,100 49,200 3,104 2,891 2,998 49,200 49,300 3,111 2,897 3,005 49,300 49,400 3,118 2,904 3,012 49,400 49,500 3,125 2,911 3,019 49,500 49,600 3,131 2,918 3,025 49,600 49,700 3,138 2,924 3,032 49,700 49,800 3,145 2,931 3,039 49,800 49,900 3,152 2,938 3,046 49,900 50,000 3,158 2,945 3,052 50,000 50,000 50,100 3,165 2,951 3,059 50,100 50,200 3,172 2,958 3,066 50,200 50,300 3,179 2,965 3,073 50,300 50,400 3,185 2,972 3,079 50,400 50,500 3,192 2,978 3,086 50,500 50,600 3,199 2,985 3,093 50,600 50,700 3,206 2,992 3,100 50,700 50,800 3,212 2,999 3,106 50,800 50,900 3,219 3,005 3,113 50,900 51,000 3,226 3,012 3,120 51,000 51,000 51,100 3,233 3,019 3,127 51,100 51,200 3,239 3,026 3,133 51,200 51,300 3,246 3,032 3,140 51,300 51,400 3,253 3,039 3,147 51,400 51,500 3,260 3,046 3,154 51,500 51,600 3,266 3,053 3,160 51,600 51,700 3,273 3,059 3,167 51,700 51,800 3,280 3,066 3,174 51,800 51,900 3,287 3,073 3,181 51,900 52,000 3,293 3,080 3,187 52,000 52,000 52,100 3,300 3,086 3,194 52,100 52,200 3,307 3,093 3,201 52,200 52,300 3,314 3,100 3,208 52,300 52,400 3,320 3,107 3,214 52,400 52,500 3,327 3,113 3,221 52,500 52,600 3,334 3,120 3,228 52,600 52,700 3,341 3,127 3,235 52,700 52,800 3,347 3,134 3,241 52,800 52,900 3,354 3,140 3,248 52,900 53,000 3,361 3,147 3,255 53,000 53,000 53,100 3,368 3,154 3,262 53,100 53,200 3,374 3,161 3,268 53,200 53,300 3,381 3,167 3,275 53,300 53,400 3,388 3,174 3,282 53,400 53,500 3,395 3,181 3,289 53,500 53,600 3,403 3,188 3,295 53,600 53,700 3,410 3,194 3,302 53,700 53,800 3,417 3,201 3,309 53,800 53,900 3,424 3,208 3,316 53,900 54,000 3,431 3,215 3,322 54,000 54,000 54,100 3,438 3,221 3,329 54,100 54,200 3,446 3,228 3,336 54,200 54,300 3,453 3,235 3,343 54,300 54,400 3,460 3,242 3,349 54,400 54,500 3,467 3,248 3,356 54,500 54,600 3,474 3,255 3,363 54,600 54,700 3,481 3,262 3,370 54,700 54,800 3,488 3,269 3,376 54,800 54,900 3,496 3,275 3,383 54,900 55,000 3,503 3,282 3,390 55,000 55,000 55,100 3,510 3,289 3,397 55,100 55,200 3,517 3,296 3,403 55,200 55,300 3,524 3,302 3,410 55,300 55,400 3,531 3,309 3,417 55,400 55,500 3,538 3,316 3,424 55,500 55,600 3,546 3,323 3,430 55,600 55,700 3,553 3,329 3,437 55,700 55,800 3,560 3,336 3,444 55,800 55,900 3,567 3,343 3,451 55,900 56,000 3,574 3,350 3,457 56,000 56,000 56,100 3,581 3,356 3,464 56,100 56,200 3,589 3,363 3,471 56,200 56,300 3,596 3,370 3,478 56,300 56,400 3,603 3,377 3,484 56,400 56,500 3,610 3,383 3,491 56,500 56,600 3,617 3,390 3,498 56,600 56,700 3,624 3,397 3,505 56,700 56,800 3,631 3,404 3,511 56,800 56,900 3,639 3,410 3,518 56,900 57,000 3,646 3,417 3,525 57,000 57,000 57,100 3,653 3,424 3,532 57,100 57,200 3,660 3,431 3,538 57,200 57,300 3,667 3,437 3,545 57,300 57,400 3,674 3,444 3,552 57,400 57,500 3,681 3,451 3,559 57,500 57,600 3,689 3,458 3,565 57,600 57,700 3,696 3,464 3,572 57,700 57,800 3,703 3,471 3,579 57,800 57,900 3,710 3,478 3,586 57,900 58,000 3,717 3,485 3,592 58,000 58,000 58,100 3,724 3,491 3,599 58,100 58,200 3,732 3,498 3,606 58,200 58,300 3,739 3,505 3,613 58,300 58,400 3,746 3,512 3,619 58,400 58,500 3,753 3,518 3,626 58,500 58,600 3,760 3,525 3,633 58,600 58,700 3,767 3,532 3,640 58,700 58,800 3,774 3,539 3,646 58,800 58,900 3,782 3,545 3,653 58,900 59,000 3,789 3,552 3,660 59,000 59,000 59,100 3,796 3,559 3,667 59,100 59,200 3,803 3,566 3,673 59,200 59,300 3,810 3,572 3,680 59,300 59,400 3,817 3,579 3,687 59,400 59,500 3,824 3,586 3,694 59,500 59,600 3,832 3,593 3,700 59,600 59,700 3,839 3,599 3,707 59,700 59,800 3,846 3,606 3,714 59,800 59,900 3,853 3,613 3,721 59,900 60,000 3,860 3,620 3,727 60,000 60,000 60,100 3,867 3,626 3,734 60,100 60,200 3,875 3,633 3,741 60,200 60,300 3,882 3,640 3,748 60,300 60,400 3,889 3,647 3,754 60,400 60,500 3,896 3,653 3,761 60,500 60,600 3,903 3,660 3,768 60,600 60,700 3,910 3,667 3,775 60,700 60,800 3,917 3,674 3,781 60,800 60,900 3,925 3,680 3,788 60,900 61,000 3,932 3,687 3,795 61,000 61,000 61,100 3,939 3,694 3,802 61,100 61,200 3,946 3,701 3,808 61,200 61,300 3,953 3,707 3,815 61,300 61,400 3,960 3,714 3,822 61,400 61,500 3,967 3,721 3,829 61,500 61,600 3,975 3,728 3,835 61,600 61,700 3,982 3,734 3,842 61,700 61,800 3,989 3,741 3,849 61,800 61,900 3,996 3,748 3,856 61,900 62,000 4,003 3,755 3,862 62,000 62,000 62,100 4,010 3,761 3,869 62,100 62,200 4,018 3,768 3,876 62,200 62,300 4,025 3,775 3,883 62,300 62,400 4,032 3,782 3,889 62,400 62,500 4,039 3,788 3,896 62,500 62,600 4,046 3,795 3,903 62,600 62,700 4,053 3,802 3,910 62,700 62,800 4,060 3,809 3,916 62,800 62,900 4,068 3,815 3,923 62,900 63,000 4,075 3,822 3,930

2021 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: 4 63,000 63,000 63,100 4,082 3,829 3,937 63,100 63,200 4,089 3,836 3,943 63,200 63,300 4,096 3,842 3,950 63,300 63,400 4,103 3,849 3,957 63,400 63,500 4,110 3,856 3,964 63,500 63,600 4,118 3,863 3,970 63,600 63,700 4,125 3,869 3,977 63,700 63,800 4,132 3,876 3,984 63,800 63,900 4,139 3,883 3,991 63,900 64,000 4,146 3,890 3,997 64,000 64,000 64,100 4,153 3,896 4,004 64,100 64,200 4,161 3,903 4,011 64,200 64,300 4,168 3,910 4,018 64,300 64,400 4,175 3,917 4,024 64,400 64,500 4,182 3,923 4,031 64,500 64,600 4,189 3,930 4,038 64,600 64,700 4,196 3,937 4,045 64,700 64,800 4,203 3,944 4,051 64,800 64,900 4,211 3,950 4,058 64,900 65,000 4,218 3,957 4,065 65,000 65,000 65,100 4,225 3,964 4,072 65,100 65,200 4,232 3,971 4,078 65,200 65,300 4,239 3,977 4,085 65,300 65,400 4,246 3,984 4,092 65,400 65,500 4,253 3,991 4,099 65,500 65,600 4,261 3,998 4,105 65,600 65,700 4,268 4,004 4,112 65,700 65,800 4,275 4,011 4,119 65,800 65,900 4,282 4,018 4,126 65,900 66,000 4,289 4,025 4,132 66,000 66,000 66,100 4,296 4,031 4,139 66,100 66,200 4,304 4,038 4,146 66,200 66,300 4,311 4,045 4,153 66,300 66,400 4,318 4,052 4,159 66,400 66,500 4,325 4,058 4,166 66,500 66,600 4,332 4,065 4,173 66,600 66,700 4,339 4,072 4,180 66,700 66,800 4,346 4,079 4,186 66,800 66,900 4,354 4,085 4,193 66,900 67,000 4,361 4,092 4,200 67,000 67,000 67,100 4,368 4,099 4,207 67,100 67,200 4,375 4,106 4,213 67,200 67,300 4,382 4,112 4,220 67,300 67,400 4,389 4,119 4,227 67,400 67,500 4,396 4,126 4,234 67,500 67,600 4,404 4,133 4,240 67,600 67,700 4,411 4,139 4,247 67,700 67,800 4,418 4,146 4,254 67,800 67,900 4,425 4,153 4,261 67,900 68,000 4,432 4,160 4,267 68,000 68,000 68,100 4,439 4,166 4,274 68,100 68,200 4,447 4,173 4,281 68,200 68,300 4,454 4,180 4,288 68,300 68,400 4,461 4,187 4,294 68,400 68,500 4,468 4,193 4,301 68,500 68,600 4,475 4,200 4,308 68,600 68,700 4,482 4,207 4,315 68,700 68,800 4,489 4,214 4,321 68,800 68,900 4,497 4,220 4,328 68,900 69,000 4,504 4,227 4,335 69,000 69,000 69,100 4,511 4,234 4,342 69,100 69,200 4,518 4,241 4,348 69,200 69,300 4,525 4,247 4,355 69,300 69,400 4,532 4,254 4,362 69,400 69,500 4,539 4,261 4,369 69,500 69,600 4,547 4,268 4,375 69,600 69,700 4,554 4,274 4,382 69,700 69,800 4,561 4,281 4,389 69,800 69,900 4,568 4,288 4,396 69,900 70,000 4,575 4,295 4,402 70,000 70,000 70,100 4,582 4,301 4,409 70,100 70,200 4,590 4,308 4,416 70,200 70,300 4,597 4,315 4,423 70,300 70,400 4,604 4,322 4,429 70,400 70,500 4,611 4,328 4,436 70,500 70,600 4,618 4,335 4,443 70,600 70,700 4,625 4,342 4,450 70,700 70,800 4,632 4,349 4,456 70,800 70,900 4,640 4,355 4,463 70,900 71,000 4,647 4,362 4,470 71,000 71,000 71,100 4,654 4,369 4,477 71,100 71,200 4,661 4,376 4,483 71,200 71,300 4,668 4,382 4,490 71,300 71,400 4,675 4,389 4,497 71,400 71,500 4,682 4,396 4,504 71,500 71,600 4,690 4,403 4,510 71,600 71,700 4,697 4,409 4,517 71,700 71,800 4,704 4,416 4,524 71,800 71,900 4,711 4,423 4,531 71,900 72,000 4,718 4,430 4,537 72,000 72,000 72,100 4,725 4,436 4,544 72,100 72,200 4,733 4,443 4,551 72,200 72,300 4,740 4,450 4,558 72,300 72,400 4,747 4,457 4,564 72,400 72,500 4,754 4,463 4,571 72,500 72,600 4,761 4,470 4,578 72,600 72,700 4,768 4,477 4,585 72,700 72,800 4,775 4,484 4,591 72,800 72,900 4,783 4,490 4,598 72,900 73,000 4,790 4,497 4,605 73,000 73,000 73,100 4,797 4,504 4,612 73,100 73,200 4,804 4,511 4,618 73,200 73,300 4,811 4,517 4,625 73,300 73,400 4,818 4,524 4,632 73,400 73,500 4,825 4,531 4,639 73,500 73,600 4,833 4,538 4,645 73,600 73,700 4,840 4,544 4,652 73,700 73,800 4,847 4,551 4,659 73,800 73,900 4,854 4,558 4,666 73,900 74,000 4,861 4,565 4,672 74,000 74,000 74,100 4,868 4,571 4,679 74,100 74,200 4,876 4,578 4,686 74,200 74,300 4,883 4,585 4,693 74,300 74,400 4,890 4,592 4,699 74,400 74,500 4,897 4,598 4,706 74,500 74,600 4,904 4,605 4,713 74,600 74,700 4,911 4,612 4,720 74,700 74,800 4,918 4,619 4,726 74,800 74,900 4,926 4,625 4,733 74,900 75,000 4,933 4,632 4,740 75,000 75,000 75,100 4,940 4,639 4,747 75,100 75,200 4,947 4,646 4,753 75,200 75,300 4,954 4,652 4,760 75,300 75,400 4,961 4,659 4,767 75,400 75,500 4,968 4,666 4,774 75,500 75,600 4,976 4,673 4,780 75,600 75,700 4,983 4,679 4,787 75,700 75,800 4,990 4,686 4,794 75,800 75,900 4,997 4,693 4,801 75,900 76,000 5,004 4,700 4,807 76,000 76,000 76,100 5,011 4,706 4,814 76,100 76,200 5,019 4,713 4,821 76,200 76,300 5,026 4,720 4,828 76,300 76,400 5,033 4,727 4,834 76,400 76,500 5,040 4,733 4,841 76,500 76,600 5,047 4,740 4,848 76,600 76,700 5,054 4,747 4,855 76,700 76,800 5,061 4,754 4,861 76,800 76,900 5,069 4,760 4,868 76,900 77,000 5,076 4,767 4,875 77,000 77,000 77,100 5,083 4,774 4,882 77,100 77,200 5,090 4,781 4,888 77,200 77,300 5,097 4,787 4,895 77,300 77,400 5,104 4,794 4,902 77,400 77,500 5,111 4,801 4,909 77,500 77,600 5,119 4,808 4,915 77,600 77,700 5,126 4,814 4,922 77,700 77,800 5,133 4,821 4,929 77,800 77,900 5,140 4,828 4,936 77,900 78,000 5,147 4,835 4,942 78,000 78,000 78,100 5,154 4,841 4,949 78,100 78,200 5,162 4,848 4,956 78,200 78,300 5,169 4,855 4,963 78,300 78,400 5,176 4,862 4,969 78,400 78,500 5,183 4,868 4,976 78,500 78,600 5,190 4,875 4,983 78,600 78,700 5,197 4,882 4,990 78,700 78,800 5,204 4,889 4,996 78,800 78,900 5,212 4,895 5,003 78,900 79,000 5,219 4,902 5,010 79,000 79,000 79,100 5,226 4,909 5,017 79,100 79,200 5,233 4,916 5,023 79,200 79,300 5,240 4,922 5,030 79,300 79,400 5,247 4,929 5,037 79,400 79,500 5,254 4,936 5,044 79,500 79,600 5,262 4,943 5,050 79,600 79,700 5,269 4,949 5,057 79,700 79,800 5,276 4,956 5,064 79,800 79,900 5,283 4,963 5,071 79,900 80,000 5,290 4,970 5,078 80,000 80,000 80,100 5,297 4,976 5,085 80,100 80,200 5,305 4,983 5,093 80,200 80,300 5,312 4,990 5,100 80,300 80,400 5,319 4,997 5,107 80,400 80,500 5,326 5,003 5,114 80,500 80,600 5,333 5,010 5,121 80,600 80,700 5,340 5,017 5,128 80,700 80,800 5,347 5,024 5,136 80,800 80,900 5,355 5,030 5,143 80,900 81,000 5,362 5,037 5,150 81,000 81,000 81,100 5,369 5,044 5,157 81,100 81,200 5,376 5,051 5,164 81,200 81,300 5,383 5,057 5,171 81,300 81,400 5,390 5,064 5,178 81,400 81,500 5,397 5,071 5,186 81,500 81,600 5,405 5,078 5,193 81,600 81,700 5,412 5,084 5,200 81,700 81,800 5,419 5,091 5,207 81,800 81,900 5,426 5,098 5,214 81,900 82,000 5,433 5,105 5,221 82,000 82,000 82,100 5,440 5,111 5,228 82,100 82,200 5,448 5,118 5,236 82,200 82,300 5,455 5,125 5,243 82,300 82,400 5,462 5,132 5,250 82,400 82,500 5,469 5,138 5,257 82,500 82,600 5,476 5,145 5,264 82,600 82,700 5,483 5,152 5,271 82,700 82,800 5,490 5,159 5,279 82,800 82,900 5,498 5,165 5,286 82,900 83,000 5,505 5,172 5,293 83,000 83,000 83,100 5,512 5,179 5,300 83,100 83,200 5,519 5,186 5,307 83,200 83,300 5,526 5,192 5,314 83,300 83,400 5,533 5,199 5,321 83,400 83,500 5,540 5,206 5,329 83,500 83,600 5,548 5,213 5,336 83,600 83,700 5,555 5,219 5,343 83,700 83,800 5,562 5,226 5,350 83,800 83,900 5,569 5,233 5,357 83,900 84,000 5,576 5,240 5,364

5 2021 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: 84,000 84,000 84,100 5,583 5,246 5,371 84,100 84,200 5,591 5,253 5,379 84,200 84,300 5,598 5,260 5,386 84,300 84,400 5,605 5,267 5,393 84,400 84,500 5,612 5,273 5,400 84,500 84,600 5,619 5,280 5,407 84,600 84,700 5,626 5,287 5,414 84,700 84,800 5,633 5,294 5,422 84,800 84,900 5,641 5,300 5,429 84,900 85,000 5,648 5,307 5,436 85,000 85,000 85,100 5,655 5,314 5,443 85,100 85,200 5,662 5,321 5,450 85,200 85,300 5,669 5,327 5,457 85,300 85,400 5,676 5,334 5,464 85,400 85,500 5,683 5,341 5,472 85,500 85,600 5,691 5,348 5,479 85,600 85,700 5,698 5,354 5,486 85,700 85,800 5,705 5,361 5,493 85,800 85,900 5,712 5,368 5,500 85,900 86,000 5,719 5,375 5,507 86,000 86,000 86,100 5,726 5,381 5,514 86,100 86,200 5,734 5,388 5,522 86,200 86,300 5,741 5,395 5,529 86,300 86,400 5,748 5,402 5,536 86,400 86,500 5,755 5,408 5,543 86,500 86,600 5,762 5,415 5,550 86,600 86,700 5,769 5,422 5,557 86,700 86,800 5,776 5,429 5,565 86,800 86,900 5,784 5,435 5,572 86,900 87,000 5,791 5,442 5,579 87,000 87,000 87,100 5,798 5,449 5,586 87,100 87,200 5,805 5,456 5,593 87,200 87,300 5,812 5,462 5,600 87,300 87,400 5,819 5,469 5,607 87,400 87,500 5,826 5,476 5,615 87,500 87,600 5,834 5,483 5,622 87,600 87,700 5,841 5,489 5,629 87,700 87,800 5,848 5,496 5,636 87,800 87,900 5,855 5,503 5,643 87,900 88,000 5,862 5,510 5,650 88,000 88,000 88,100 5,869 5,516 5,657 88,100 88,200 5,877 5,523 5,665 88,200 88,300 5,884 5,530 5,672 88,300 88,400 5,891 5,537 5,679 88,400 88,500 5,898 5,543 5,686 88,500 88,600 5,905 5,550 5,693 88,600 88,700 5,912 5,557 5,700 88,700 88,800 5,919 5,564 5,708 88,800 88,900 5,927 5,570 5,715 88,900 89,000 5,934 5,577 5,722 89,000 89,000 89,100 5,941 5,584 5,729 89,100 89,200 5,948 5,591 5,736 89,200 89,300 5,955 5,597 5,743 89,300 89,400 5,962 5,604 5,750 89,400 89,500 5,969 5,611 5,758 89,500 89,600 5,977 5,618 5,765 89,600 89,700 5,984 5,624 5,772 89,700 89,800 5,991 5,631 5,779 89,800 89,900 5,998 5,638 5,786 89,900 90,000 6,005 5,645 5,793 90,000 90,000 90,100 6,012 5,651 5,800 90,100 90,200 6,020 5,658 5,808 90,200 90,300 6,027 5,665 5,815 90,300 90,400 6,034 5,672 5,822 90,400 90,500 6,041 5,678 5,829 90,500 90,600 6,048 5,685 5,836 90,600 90,700 6,055 5,692 5,843 90,700 90,800 6,062 5,699 5,851 90,800 90,900 6,070 5,705 5,858 90,900 91,000 6,077 5,712 5,865 91,000 91,000 91,100 6,084 5,719 5,872 91,100 91,200 6,091 5,726 5,879 91,200 91,300 6,098 5,732 5,886 91,300 91,400 6,105 5,739 5,893 91,400 91,500 6,112 5,746 5,901 91,500 91,600 6,120 5,753 5,908 91,600 91,700 6,127 5,759 5,915 91,700 91,800 6,134 5,766 5,922 91,800 91,900 6,141 5,773 5,929 91,900 92,000 6,148 5,780 5,936 92,000 92,000 92,100 6,155 5,786 5,943 92,100 92,200 6,163 5,793 5,951 92,200 92,300 6,170 5,800 5,958 92,300 92,400 6,177 5,807 5,965 92,400 92,500 6,184 5,813 5,972 92,500 92,600 6,191 5,820 5,979 92,600 92,700 6,198 5,827 5,986 92,700 92,800 6,205 5,834 5,994 92,800 92,900 6,213 5,840 6,001 92,900 93,000 6,220 5,847 6,008 93,000 93,000 93,100 6,227 5,854 6,015 93,100 93,200 6,234 5,861 6,022 93,200 93,300 6,241 5,867 6,029 93,300 93,400 6,248 5,874 6,036 93,400 93,500 6,255 5,881 6,044 93,500 93,600 6,263 5,888 6,051 93,600 93,700 6,270 5,894 6,058 93,700 93,800 6,277 5,901 6,065 93,800 93,900 6,284 5,908 6,072 93,900 94,000 6,291 5,915 6,079 94,000 94,000 94,100 6,298 5,921 6,086 94,100 94,200 6,306 5,928 6,094 94,200 94,300 6,313 5,935 6,101 94,300 94,400 6,320 5,942 6,108 94,400 94,500 6,327 5,948 6,115 94,500 94,600 6,334 5,955 6,122 94,600 94,700 6,341 5,962 6,129 94,700 94,800 6,348 5,969 6,137 94,800 94,900 6,356 5,975 6,144 94,900 95,000 6,363 5,982 6,151 95,000 95,000 95,100 6,370 5,989 6,158 95,100 95,200 6,377 5,996 6,165 95,200 95,300 6,384 6,002 6,172 95,300 95,400 6,391 6,009 6,179 95,400 95,500 6,398 6,016 6,187 95,500 95,600 6,406 6,023 6,194 95,600 95,700 6,413 6,029 6,201 95,700 95,800 6,420 6,036 6,208 95,800 95,900 6,427 6,043 6,215 95,900 96,000 6,434 6,050 6,222 96,000 96,000 96,100 6,441 6,056 6,229 96,100 96,200 6,449 6,063 6,237 96,200 96,300 6,456 6,070 6,244 96,300 96,400 6,463 6,077 6,251 96,400 96,500 6,470 6,083 6,258 96,500 96,600 6,477 6,090 6,265 96,600 96,700 6,484 6,097 6,272 96,700 96,800 6,491 6,104 6,280 96,800 96,900 6,499 6,110 6,287 96,900 97,000 6,506 6,117 6,294 97,000 97,000 97,100 6,513 6,124 6,301 97,100 97,200 6,520 6,131 6,308 97,200 97,300 6,527 6,137 6,315 97,300 97,400 6,534 6,144 6,322 97,400 97,500 6,541 6,151 6,330 97,500 97,600 6,549 6,158 6,337 97,600 97,700 6,556 6,164 6,344 97,700 97,800 6,563 6,171 6,351 97,800 97,900 6,570 6,178 6,358 97,900 98,000 6,577 6,185 6,365 98,000 98,000 98,100 6,584 6,191 6,372 98,100 98,200 6,592 6,198 6,380 98,200 98,300 6,599 6,205 6,387 98,300 98,400 6,606 6,212 6,394 98,400 98,500 6,613 6,218 6,401 98,500 98,600 6,620 6,225 6,408 98,600 98,700 6,627 6,232 6,415 98,700 98,800 6,634 6,239 6,423 98,800 98,900 6,642 6,245 6,430 98,900 99,000 6,649 6,252 6,437 99,000 99,000 99,100 6,656 6,259 6,444 99,100 99,200 6,663 6,266 6,451 99,200 99,300 6,670 6,272 6,458 99,300 99,400 6,677 6,279 6,465 99,400 99,500 6,684 6,286 6,473 99,500 99,600 6,692 6,293 6,480 99,600 99,700 6,699 6,299 6,487 99,700 99,800 6,706 6,306 6,494 99,800 99,900 6,713 6,313 6,501 99,900 100,000 6,720 6,320 6,508 100,000 and over

6,720 See the 6,508

plus tax rate plus

7.15% of schedule 7.15% of

excess below. excess

over

100,000

100,000 2021 TAX RATE SCHEDULES For Single Individuals and Married Persons Filing Separate Returns If the taxable income is:

The tax is: Less than $22,450

5.8% of Maine taxable income $22,450 but less than $53,150

$1,302 plus 6.75% of excess over $22,450 $53,150 or more

$3,374 plus 7.15% of excess over $53,150 For Unmarried or Legally Separated Individuals who Qualify as Heads of Household If the taxable income is:

The tax is: Less than $33,650

5.8% of Maine taxable income $33,650 but less than $79,750

$1,952 plus 6.75% of excess over $33,650 $79,750 or more

$5,064 plus 7.15% of excess over $79,750 For Married Individuals and Surviving Spouses Filing Joint Returns If the taxable income is:

The tax is: Less than $44,950

5.8% of Maine taxable income $44,950 but less than $106,350

$2,607 plus 6.75% of excess over $44,950 $106,350 or more

$6,752 plus 7.15% of excess over $106,350