Taxpayer Name:_ _______________________________________________ SSN:___________________________

Enter your If married, enter your date of birth _ ____________________________ spouse’s date of birth _____________________________ Earned Income Tax Credit Worksheet for Tax Year 2023 36 M.R.S. § 5219-S Enclose with Form 1040ME. Revised: December 2023 The Maine EIC is equal to 25% (50% for taxpayers with no qualifying children) of the federal EIC. The Maine EIC is refundable for Maine residents and part-year residents. The credit for nonresidents may not reduce the Maine income tax to less than zero. Special instructions for line 1. Certain taxpayers who are not able to claim the federal EIC may be able to claim the Maine EIC if you would otherwise be able to claim the federal EIC except that you (or your spouse, if married): 1) filed a federal return using an IRS-issued Individual Taxpayer Identification Number (ITIN), and/or 2) had no qualifying child(ren) during the tax year, and were at least age 18 as of the last day of the tax year. To determine if you are otherwise able to claim the federal EIC, see the instructions for 2023 federal Form 1040, line 27 available at www. irs.gov. First complete Steps 1 through 6 of the federal instructions except, check “Yes” in Step 4, question 2 if you (or your spouse, if married) were at least 18 years of age. Next, if you are eligible for the credit using these instructions, complete a pro forma federal Worksheet A - 2023 EIC - Line 27 (or Worksheet B - 2023 EIC - Line 27, if applicable). Enter on line 1 above, the amount from the pro forma Worksheet A, line 6 (or pro forma Worksheet B, line 11, if applicable). Enclose a copy of the federal pro forma worksheet with your return. 1. Enter the amount from federal Form 1040, line 27, or Form 1040-SR, line 27. If you did not claim the

federal earned income credit (EIC), see the Special Instructions for line 1 below................................................. 1. ______________ 2. If, in 2023, you had at least one qualifying child for purposes of claiming the federal earned income tax

credit, multiply line 1 by 25% (line 1 x .25). Otherwise, skip to line 3. ..................................................................2. ______________ 3. If, in 2023, you did not have at least one qualifying child, multiply line 1 by 50% (line 1 x .50) ........................... 3. ______________ ► Maine residents: Enter the amount from line 2 or line 3, whichever applies, on Form 1040ME,

Schedule A, line 3. Except, if you are filing Schedule NRH, continue to line 4. ► Part-year residents and nonresidents, continue to line 4. 4. Ratio of Maine-source income: IF FILING SCHEDULE NR or NRH, you must prorate your earned

income tax credit. See the instructions below........................................................................................................4. ______________

For those filing Schedule NR, multiply line 2 or line 3, whichever applies, by the Maine-source income ratio

(1.0000 minus Schedule NR, line 7).

For those filing Schedule NRH, multiply line 2 or line 3, whichever applies, 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). ► Maine residents: If you completed line 4, enter the result on Form 1040ME, Schedule A, line 3. ► Part-year residents: Enter line 4 on Form 1040ME, Schedule A, line 3. ► Nonresidents: Enter line 4 on Form 1040ME, Schedule A, line 11. Note: MRS may request additional information supporting the credit claimed before the return is processed. MM DD YYYY MM DD YYYY Clear Print

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. Get refund status: Visit revenue.maine.gov or call (207) 624-9784 - Weekdays 9:00 a.m.- 12:00 p.m. 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. Income Tax Assistance: (207) 626-8475 - Weekdays 9:00 a.m. - 12:00 p.m. MRS does not provide tax return preparation assistance over the telephone. 2023 MAINE Resident Individual Income Tax Booklet Form 1040ME TAXPAYER ASSISTANCE and FORMS MAINE REVENUE SERVICES P.O. BOX 1060 AUGUSTA, ME 04332-1060 Printed Under Appropriation 010 18F 0002.07 Federal income tax information and forms: Call the Internal Revenue Service at (800) 829-1040 or visit www.irs.gov. Visit www.maine.gov/revenue to obtain the latest tax updates, view frequently asked questions (FAQs), or email tax-related questions. Collection problems and payment plans: (207) 621-4300 - Weekdays 8:00 a.m.- 5:00 p.m. Call this number if you have a tax balance due that you would like to resolve. Form 1040ME due date: Wednesday, April 17, 2024 MRS does not provide tax return preparation assistance over the telephone. Free Tax Preparation Services for Qualified Individuals: AARP Foundation Tax-Aide Program: www.aarp.org/money/taxes/aarp_taxaide, or call 888-AARPNOW (888- 227-7669); or Ca$h Coalition of Maine at www.cashmaine.org/free-tax-prep, or call 2-1-1. Maine Electronic Filing Payment Services

2 IMPORTANT CHANGES for 2023 Winter energy relief payment income subtraction modification. L.D. 3; P.L. 2023, C. 1, Pt. B, § 4. For tax years beginning on or after January 1, 2023, but before January 1, 2024, the amount of winter energy relief payment received is deductible in calculating Maine taxable income, to the extent the payment is included in federal adjusted gross income. Pension income deduction. 36 M.R.S. § 5122(2)(M-2); L.D. 1995; P.L. 2021, c. 635, Pt. DDD. The pension income deduction for non- military retirement plan benefits is increased from $25,000 to $30,000 for tax years beginning in 2023. Benefits received under a military retirement plan, including survivor benefits, continue to be fully exempt from Maine income tax. Expanded cannabis business expense subtraction modification. 36 M.R.S. §§ 5122(2)(PP) AND 5200-A(2)(BB); L.D. 1063; P.L. 2023, c. 444. For tax years beginning on or after January 1, 2023, the cannabis business expense subtraction modification is extended to include expenses related to carrying on a trade or business as a manufacturing facility, as defined in Title 22, section 2422, and an adult use cannabis establishment or testing facility, as defined in Title 28-B, section 102. The deduction may be claimed for an amount equal to the deduction that would otherwise be allowable for Maine purposes to the extent the deduction was disallowed under Internal Revenue Code, Section 280E. Losses derived from sources on tribal land income addition modification. 36 M.R.S. § 5122(1)(PP); L.D. 585; P.L. 2021, c. 681, Pt. G, §§ 3 and 6. For tax years beginning on or after January 1, 2023, tribal members residing on tribal land and the estate of a decedent who was a tribal member residing on tribal land are required to add-back the amount of any losses derived from or connected with sources on tribal land determined in accordance with 36 M.R.S. § 5132. Income derived from sources on tribal land income subtraction modification. 36 M.R.S. § 5122(2)(ZZ); L.D. 585; P.L. 2021, c. 681, PT. G, §§ 4 and 6 and Revisor's Report 2021, c. 2, Pt. A § 127. For tax years beginning on or after January 1, 2023, tribal members residing on tribal land and the estate of a decedent who was a tribal member residing on tribal land may claim the income subtraction modification equal to the amount of income derived from or connected with sources on tribal land determined in accordance with 36 M.R.S. § 5132. Contributions to education savings plans income subtraction modification. 36 M.R.S. § 5122(2)(YY); L.D. 23; P.L. 2021, c. 707. For tax years beginning on or after January 1, 2023, the income subtraction modification for contributions to a qualified tuition program established under Internal Revenue Code, Section 529 is reinstated. The deduction, equal to contributions made to a qualified tuition plan up to $1,000 for each designated beneficiary, may not be claimed by taxpayers who federal adjusted gross income exceeds $100,000 if filing single or married filing separately or $200,000 if married filing jointly or head of household. Property tax fairness credit. 36 M.R.S. § 5219-KK(2-E); L.D. 1986; P.L. 2021, c. 703 and L.D. 283; P.L. 2023, c. 360, Pt. B, § 14. For tax years beginning on or after January 1, 2023, resident individuals who are veterans and 100% permanently and totally disabled are allowed an additional income tax credit equal to the amount of the property tax fairness credit the individual otherwise qualifies for, effectively doubling the property tax fairness credit. The total credit may not exceed the property taxes paid and rent constituting property taxes paid by the individual and by the State on behalf of the taxpayer pursuant to the property tax deferral program during the tax year. Major food processing and manufacturing facility expansion tax credit. 36 M.R.S. §§ 5219-VV(1)(B-1) and 5219-VV(8); L.D. 150; P.L. 2023, c. 173, §§ 4 and 5. Business certified under the major food processing and manufacturing facility expansion tax credit may apply to the Department of Economic and Community Development for a reduction in the base level of employment if the certified business experiences a catastrophic occurrence (a fire, flood, hurricane, windstorm, earthquake, or other similar event that is not within the control of a business to prevent.) To qualify, a business must sustain a minimum 15% loss in employment due to a catastrophic occurrence. The taxpayer must apply for the reduction within two calendar years of the catastrophic occurrence. Estimated tax/installment due dates. 36 M.R.S. §§ 5228(1)(B- 1), 5228(4), 5228(5)(B) and 5228(10); L.D. 283; P.L. 2023, c. 360, Pt. B, §§ 15, 16, 17 and 18. The law is changed to: (1) replace the term "fisherman" to "person who fishes commercially;" (2) clarify that estimated tax installment payments for income taxes are due on the 15th day of the 4th, 6th, 9th, and 13th month (12th month for corporations and financial institutions) following the beginning of the taxpayer's tax year or, for farmers and persons who fish commercially, on the 15th day of the 13th month following the beginning of the tax year; and (3) clarify that the penalty for estimated tax may not be imposed with respect to farmers and persons who fish commercially that file a return and pay the full tax liability for the tax year no later than the first day of the 3rd month following the end of the tax year. Voluntary checkoff for the easy enrollment health insurance program. 36 M.R.S. § 5294; L.D. 1390; P.L. 2021, c. 715, § 4. For tax years beginning on or after January 1, 2023, four check off boxes must be included on the Maine individual income tax form for taxpayers to indicate, as applicable, that (1) the taxpayer, (2) the taxpayer's spouse, and (3) dependents of the taxpayer do not have health care coverage, and to (4) authorize MRS to share certain tax information with the Maine Health Insurance Marketplace to facilitate administration of the easy enrollment health insurance program. The form must also include space for the entry of the email address, telephone number, or other preferred method of communication of the taxpayer. The State Tax Assessor must forward to the Maine Health Insurance Marketplace the information of any taxpayer who authorizes information sharing by checking the applicable box. The information and frequency of data sharing is to be established by rule (22 M.R.S. § 5412(1)). Pine Tree Development Zone program; sunset. 30-A M.R.S. § 5250-J(5) and 36 M.R.S. §§ 1760(87), 2016(4), 2529(3), 5219-W(4), and 6754(1)(D); L.D. 258; P.L. 2023, c. 412, Pt. J. The law extends the sunset date of the Pine Tree Development Zone certification and benefits by one year. Businesses may not be certified for the program after December 31, 2024 and benefits will cease on December 31, 2034, including the tax credits for income tax, franchise tax, and insurance premiums tax; sales and use tax exemptions for tangible personal property and transmission/distribution of electricity; and reimbursement under the Employment Tax Increment Financing program. See the complete 2023 Summary of Tax Law Changes available at www.maine.gov/revenue/publications/rules. MAINE REVENUE SERVICES MISSION STATEMENT MRS' mission is to fairly and efficiently administer the State's tax laws with integrity and professionalism.

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. Begin writing name(s), address, etc., from the left; dollar amounts start from the right. Use whole dollar amounts. 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. Taxpayer Information. Print or type your name(s) and current mailing address in the spaces provided. Social security number(s) must be entered in the spaces provided. Do not use dashes. Check the box above your social security number if this is an amended return. You must file an amended Maine income tax return if (1) you have filed an amended federal income tax return that affects your Maine income tax liability; (2) the Internal Revenue Service has made a change or correction to your federal income tax return that affects your Maine income tax liability; or (3) an error has been made in the filing of your original Maine income tax return. For more information, see the frequently asked questions at www.maine.gov/revenue/faq. 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 (1) you are claiming the Property Tax Fairness Credit on line 25d and/or the Sales Tax Fairness Credit on line 25e; (2) you have no Maine income modifications on Form 1040ME, Schedule 1A or Schedule 1S; AND (3) you do not file a federal income tax return. 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. Line 1. FOR MAINE RESIDENTS ONLY. The Maine Clean Election Fund finances the election campaign of certified Maine Clean Election Act candidates. Checking this box does not increase your tax or reduce your refund but reduces General Fund revenue by the same amount. Line 2. Check if at least two-thirds of your gross income for 2023 was from commercial farming or fishing as defined by the Internal Revenue Code. Include your spouse’s income in your calculation if you are filing a joint return. Lines 3-7. Use the filing status from your federal income tax return. If you filed a married filing jointly federal return and one spouse is a part-year resident, nonresident or safe harbor resident, see the Guidance Documents for Schedule NR and Schedule NRH available at www.maine.gov/revenue/tax-return-forms (select Income Tax Guidance Documents). If you are filing married filing separately, be sure to include your spouse’s name and social security number. 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. GENERAL INSTRUCTIONS Who must file? A Maine income tax return must be filed by April 17, 2024, if you are a resident of Maine who is required to file a federal income tax return or if you are not required to file a federal return, but do have income subject to Maine income tax resulting in a Maine income tax liability. Even if you are required to file a federal income tax return, you do not have to file a Maine income tax return if you have no income addition modifications (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 file a return to claim any refund due to you. Generally, if you are a nonresident or a safe harbor resident who has income from Maine sources resulting in a Maine income tax liability, you must file a Maine income tax return. See below for more information on residency, including safe harbors. Nonresidents - see Schedule NR instructions for minimum taxability thresholds. Also see, 36 M.R.S. § 5142(8-B) and Rule 806. For answers to frequently asked questions (FAQs), visit www. maine.gov/revenue/faq. What is my Residency Status? To determine your residency status for 2023, read the following. Domicile: Domicile is the place an individual establishes as their permanent home and includes the place to which they intend to return after any period of absence. A number of factors associated with residency are relevant in the evaluation of a claimed domicile. A domicile, once established, continues until a new, fixed and permanent home is acquired. To change domicile, a taxpayer must exhibit actions consistent with a change. No change of domicile results from moving to a new location if the intent is to remain only for a limited time, even if it is for a relatively long duration. • Full-year Resident: 1) Maine was my domicile for the entire year of 2023; 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 2023, 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 2023 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. • Part-year Resident: I was domiciled in Maine for part of the year and was not a full-year resident as defined in 2) above. • Nonresident: I was not a resident or part-year resident in 2023, but I do have Maine-source income. Follow the federal filing requirements for filing status, federal adjusted gross income, and standard or itemized deductions. NOTE: Safe harbor residents, part-year residents, and nonresidents, file Form 1040ME and Schedule NR or NRH. Schedules NR and NRH are available at www.maine.gov/revenue/ tax-return-forms. For additional information on determining Maine residency or if you are in the military, see the Maine Revenue Services Guidance Documents titled Determining Residency Status and Residency Safe Harbors for Residents Spending Time Outside Maine available at www.maine.gov/ revenue/tax-return-forms (select Income Tax Guidance Documents). 3

Line 13. Personal exemptions. If your Filing Status on lines 3 through 7 is: Enter on line 13: • • Single*; • • Married filing separately*; • • Head of household; or*; • Qualifying surviving spouse* 1 *Except, if you may be claimed as a dependent on another person's return OR 0 *If married filing separately AND you would claim a federal personal exemption for your spouse, if not for the temporary suspension of the federal personal exemption deduction 2 • • Married filing jointly** 2 **Except, if married filing jointly AND BOTH you and your spouse may be claimed as dependents on another person’s return OR 0 **If married filing jointly AND only ONE spouse may be claimed as a dependent on another person’s return 1 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 2023 is greater than $91,500 if single or married filing separately; $137,300 if head of household; or $183,050 if married filing jointly or qualifying surviving spouse. 1. Enter your 2023 Maine adjusted gross income (Form 1040ME, line 16).................................................................. 1. _____________________ 2. Enter $91,500 if single or married filing separately; $137,300 if head of household; or........................................... 2. _____________________

$183,050 if married filing jointly or qualifying surviving spouse. 3. Subtract line 2 from line 1. If zero or less, STOP here. Your deduction is not limited............................................... 3. _____________________ 4. Enter $75,000 if single or married filing separately; $112,500 if head of household; or........................................... 4. _____________________

$150,000 if married filing jointly or qualifying surviving spouse. 5. Divide line 3 by line 4. If one or more, enter 1.0000................................................................................................. 5. ___ . ___ ___ ___ ___ 6. Enter your 2023 standard deduction. (See federal Form 1040, line 12 or Form 1040-SR, line 12) or your

2023 Maine itemized deductions from Form 1040ME, Schedule 2, line 7, whichever applies................................. 6. _____________________ 7. Multiply line 6 by line 5.............................................................................................................................................. 7. _____________________ 8. 2023 Maine itemized deductions or standard deduction. Subtract line 7 from line 6. Enter this amount

on Form 1040ME, line 17.......................................................................................................................................... 8. _____________________ 4 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. 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 2023 is greater than $305,150 if single; $335,650 if head of household; $366,100 if married filing jointly or qualifying surviving spouse; or $183,050 if married filing separately. 1. Enter your 2023 Maine adjusted gross income (Form 1040ME, line 16).................................................................. 1. _____________________ 2. Enter $305,150 if single; $335,650 if head of household; $366,100 if married filing jointly or qualifying

surviving spouse, or $183,050 if married filing separately........................................................................................ 2. _____________________ 3. Subtract line 2 from line 1. If zero or less, STOP here. Your personal exemption deduction amount is not limited... 3. _____________________ 4. Enter $125,000 if single or head of household or married filing jointly or qualifying surviving spouse; $62,500 if

married filing separately............................................................................................................................................ 4. _____________________ 5. Divide line 3 by line 4. If one or more, enter 1.0000................................................................................................. 5. ___ . ___ ___ ___ ___ 6. Enter the 2023 personal exemption deduction amount (multiply the amount on Form 1040ME, line 13 by

$4,700)...................................................................................................................................................................... 6. _____________________ 7. Multiply line 6 by line 5.............................................................................................................................................. 7. _____________________ 8. 2023 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 $4,700. CAUTION: If the amount on Form 1040ME, line 16 is more than $305,150 if filing single; $335,650 if head of household; $366,100 if married Note: If you are filing Form 1040ME only to claim the PTFC/STFC, have no income addition or subtraction modifications, and do not file a federal income tax return, skip to Line 25d. Line 14. Enter the federal adjusted gross income shown on your federal Form 1040, line 11 or Form 1040-SR, line 11. Line 15a. Income Addition Modifications. 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. Part-year residents, Nonresidents and Safe Harbor residents, see Schedule NR or NRH. Line 17. Deduction. CAUTION: If the amount on Form 1040ME, line 16 is more than $91,500 if single or married filing separately; $137,300 if head of household; or $183,050 if married filing jointly or qualifying surviving spouse, 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 filing status and you use the standard deduction on your federal return, enter the amount from federal Form 1040, line 12 or Form 1040-SR, line 12 for your filing 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 filing as a nonresident alien, you must use itemized deductions. filing jointly or qualifying surviving spouse; or $183,050 if married filing separately, you must complete the Worksheet for Phaseout of Personal Exemption Deduction Amount below to calculate your exemption amount for line 18.

Line 20a. Enter the amount of credits previously used to reduce Maine income tax that are now subject to recapture. Enclose supporting documentation or applicable worksheet(s) to show the calculation of the amount entered on this line. Line 21. Note: Schedules NR and NRH are available at www.maine. gov/revenue/tax-return-forms. Line 24. Subtract line 23 from line 22. Nonresidents and Safe Harbor Residents only - Note: Unused business credits claimed on Schedule A, lines 13 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 2023. Also include on this line extension payments and amounts withheld for 2023 on the sale of real estate in Maine. Enclose a copy of Form REW-1-1040 to support your entry. If you are filing an amended return, include amounts paid with your original, or previously adjusted return, including use tax, voluntary contributions, and estimated tax penalty amounts. Line 25d. For Maine residents and part-year residents only. Enter the amount from Schedule PTFC/STFC, line 15. Line 25e. For Maine residents and part-year residents only. Enter the amount from Schedule PTFC/STFC, line 16 or line 16a, whichever applies. Line 26. If you are filing an amended return, include any carryforward or refund amount allowed on the original, or previously adjusted return. Line 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 2023 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 email sales.tax@maine.gov. 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 2023 not already reported on a sales tax return. The tax rate on casual rentals occurring during 2023 is 9%. Note: To report sales tax greater than $2,000, you must file a sales/use tax return at revenue.maine.gov. 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, a paper check will be mailed. 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: 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. Line 34c. Total Amount Due. Do not send cash. If you owe less than $1.00, do not pay it. Remit your payment of $1.00 or more using the Maine Tax Portal ("MTP") at revenue.maine.gov 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. Lines 35a-35e. Easy Enrollment Health Insurance Program. Complete this section if you live in Maine and you, your spouse (if married), or any of your dependents do not have health insurance coverage and would like to be contacted by the Maine Department of Health and Human Services, Office of the Health Insurance Marketplace ("CoverME.gov") to determine whether you and/or your household are eligible for MaineCare or a CoverME.gov qualified health plan. Check all boxes that apply. You must check box 35a to authorize MRS to share your information with CoverME.gov. Be sure to include the necessary contact information (your mailing address or phone number on Form 1040ME, page 1, or your email address on Form 1040ME, page 3). 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 2023 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 17, 2025. Payment Plan. Check the box below your signature(s) if you are requesting a payment plan. Your first payment should be submitted with your return and you should continue to make payments until Maine Revenue Services contacts you. For more information email compliance. tax@maine.gov. Injured Spouse. Check the box below your signature(s) if you are an injured spouse for a Maine Revenue Services income tax debt only. (See federal Form 8379 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 email compliance.tax@maine.gov. 5

Also include the taxpayer’s distributive share of addition modification 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 offset Maine addition modifications. For more information, go to www.maine.gov/revenue/tax-return-forms (select Income Tax Guidance Documents). 36 M.R.S. §§ 5122(1)(H) and 5122(1)(M). Line 3. Enter 2023 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 2023. The total addition modification is the difference between the federal depreciation claimed on Form 4562 and the depreciation calculated on the pro forma Form 4562. If any of the property placed in service in tax year 2023 is located in Maine and the Maine capital investment credit is claimed, the total addition modification 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 10 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 modification on Schedule 1S in future years (for example, see Schedule 1S, line 10). 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 2023. 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 modification on Schedule 1S in future years. Line 6. Enter your share of a fiduciary adjustment (addition modifications) relating to income from an estate or trust (36 M.R.S. § 5122(3)). Attach a copy of your federal Schedule K-1. Line 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 filed original return and, once made, is irrevocable. Enter on this line the total gain from the sale of the Maine property that would have been included in your federal adjusted gross income if you had not reported the gain on the installment sale basis, less the amount of the gain from the sale already included in your federal adjusted gross income reported on Form 1040ME, line 14. An entry on this line constitutes an election under this paragraph. 36 M.R.S. § 5147. Line 8. Adjustment for loss, deductions, and other expenses of a pass-through entity financial institution subject to Maine franchise tax. Under Maine law, financial institutions are subject to the Maine franchise tax, regardless of how the institution is organized. This includes a financial 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 financial 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 financial institution reflected 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. Enrolled tribal members in Maine. If the amount on Schedule ETM column C, line 5 is negative, enter that amount on Schedule 1A, line 10 as a positive number. Enclose Schedule ETM available at www. maine.gov/revenue/tax-return-forms. Also see Form 1040ME, Schedule 1S, line 25. Line 11. Other. This line is reserved for future use, if needed. Do not enter an amount on this line, unless specifically instructed to do so. 6 SCHEDULE 1A — Income Addition Modifications - See page 19 For more information on Maine income modifications, visit www.maine.gov/revenue/tax-return-forms.

Also include the taxpayer’s distributive share of subtraction modification 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 benefits issued by the U.S. Government and railroad retirement benefits (tier 1 and tier 2) and unemployment and sick benefits issued by the U.S. Railroad Retirement Board. 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). 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, or Coast Guard under a survivor benefit plan or reserve component survivor benefit 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 benefits 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. If your federal adjusted gross income is not more than $100,000 if single or married filing separately or $200,000 if married filing joint or head of household, enter up to $1,000, per beneficiary, of contributions made to a Maine or non-Maine qualified tuition program ("529 college savings plan"). 36 M.R.S. § 5122(2)(YY). Line 9. Enter your share of a fiduciary adjustment (subtraction modifications) relating to income from an estate or trust (36 M.R.S. § 5122(3)). Enclose a copy of the federal Schedule K-1. Line 10. Bonus Depreciation and Section 179 Recapture amounts required to be added to income under 36 M.R.S. § 5122(1) may be recaptured over the life of the applicable asset in accordance with 36 M.R.S. § 5122(2), paragraphs Q, AA, II, MM, NN, OO, and RR. Individual owners of certain electing S corporations may be allowed bonus depreciation recapture over the life of the applicable asset pursuant to 36 M.R.S. § 5122(2)(X). For more information and examples, visit www.maine.gov/revenue/tax-return-forms (select Income Tax Guidance Documents). Line 11. Medical cannabis business expenses. Eligible registered caregivers, registered dispensaries, and manufacturing facilities as defined by 22 M.R.S. § 2422 may claim a deduction for expenses related to carrying on a medical cannabis trade or business, in an amount equal to the deduction that would otherwise be allowable for Maine purposes to the extent the deduction was disallowed 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 1120-S, including Schedules K and K-1, showing the calculation of the expenses included on this line. 36 M.R.S. § 5122(2)(PP). Line 12. Adult use cannabis business expenses. Eligible adult use cannabis establishments and testing facilities as defined by 28-B M.R.S. § 102 may claim a deduction for expenses related to carrying on an adult use cannabis trade or business, in an amount equal to the deduction that would otherwise be allowable for Maine purposes to the extent the deduction was disallowed 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 1120-S, including Schedules K and K-1, showing the calculation of the expenses included on this line. 36 M.R.S. § 5122(2)(PP). Line 13. 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 modifications is equal to the allowable federal NOL carryforward period plus the number of years the subtraction modification was suspended. Also include on this line the amount of NOL carryforward resulting from excess business losses not allowed to be claimed for Maine tax purposes for a tax year beginning in 2018, 2019, or 2020 to the extent the amount does not reduce Maine taxable income to less than zero, has not been previously used to offset 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 modification 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 14. FAME nonprofit student loan repayment program. An individual taxpayer may claim, to the extent included in federal adjusted gross income, the income subtraction modification for student loan 7 SCHEDULE 1S — Income Subtraction Modifications - See pages 21 and 22 For more information on Maine income modifications, visit www.maine.gov/revenue/tax-return-forms.

payments made directly to a lender on behalf of the taxpayer by a student loan repayment program funded by a nonprofit foundation and administered by the Finance Authority of Maine for residents of the State employed by a business located in the state. 36 M.R.S. § 5122(2)(XX). Line 15. Qualified health care student loan payments. A qualified 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 modification for student loan payments made by an employer directly to the lender. 36 M.R.S. § 5122(2)(SS). Line 16. Municipal property tax benefits for senior citizens. A municipality, by ordinance, may adopt a program that permits claimants who are at least 60 years of age to earn benefits up to a maximum $1,380 by volunteering to provide services to the municipality. The amount of the benefits received during the tax year are exempt from Maine individual income tax. Enter on this line the amount of volunteer benefits 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 17. 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 18. Interest from Maine Municipal General Obligation Bonds, Private Activity Bonds and Airport Authority Bonds. Enter on this line interest from Maine municipal general obligation bonds, private activity bonds, and bonds issued by a Maine airport authority included in federal adjusted income. 30-A M.R.S. § 5772(9) and 6 M.R.S. § 179(10). Line 19. Amount of reduction in your salaries and wages expense deduction. A subtraction modification is allowed on the Maine individual income tax return in an amount equal to the reduction in your salaries and wages expense deduction directly related to claiming the federal Work Opportunity Credit or Empowerment Zone Credit. These amounts are reported on federal Form 5884, line 2 or federal Form 8844, line 2. (Owners of pass-through entities, enter your share of the amount from line 3 of these forms to the extent not included on line 2.). 36 M.R.S. § 5122(2)(B). Line 20. Earnings from fishing operations. Enter on this line the reduction in federal taxable income related to vessel earnings from fishing operations that were contributed to a capital construction fund. 36 M.R.S. § 5122(2)(I). Enclose a copy of the federal Form 1040. Line 21. Income from ownership share in a financial institution. Enter on this line all items of income, gain, interest, dividends, royalties, and other items of income of a financial institution subject to the Maine franchise tax that are included in your federal adjusted gross income due to an ownership share in the financial institution that is a partnership, S corporation, or entity disregarded as separate from its owner. Also enter the employer identification number of the financial institution. 36 M.R.S. § 5122(2)(K). Line 22. Income from depreciation recapture on the sale of multi- family affordable 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 affordable housing property certified by the Maine State Housing Authority ("MaineHousing"). A copy of the MaineHousing certificate must be attached to the return. 36 M.R.S. § 5122(2)(Z). Line 23. Sale of eligible timberlands. A subtraction modification 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. The modification may not reduce Maine taxable income to less than zero; however, unused portions may be carried forward for up to 10 years. 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 modification. 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 17 18 .5333 18 19 .6 3) Multiply line 1 by line 2. Enter result on

Schedule 1S, line 23........................................$____________ Line 24. 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 25. Enrolled tribal members in Maine. If the amount on Schedule ETM, column C, line 5 is greater than zero, enter that amount on line 25. Line 26. Other. See the 2023 Worksheet for Form 1040ME, Schedule 1S, line 26, Income Subtraction Modifications - Other Subtractions available at www.maine.gov/revenue/tax-return-forms that lists the income subtraction modifications that may be entered on this line. Unless specifically 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. 36 M.R.S. § 5218. 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. 36 M.R.S. § 5218-A. Line 3. Refundable Earned Income Tax Credit. For Maine residents and part-year residents only. Your Maine earned income tax credit is refundable. Enter the amount from line 2, 3, or 4 of the worksheet for Earned Income Tax Credit, whichever is applicable. 36 M.R.S. § 5219-S. Taxpayers at least age 18: If you or your spouse (if married filing 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 qualified 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 filing with an IRS issued individual taxpayer identification number (ITIN): If you or your spouse (if married filing a joint return) filed a federal income tax return using an ITIN assigned by the IRS on or before the due date for filing the return, and would have otherwise qualified 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. Student Loan Repayment Tax Credit. Graduates of accredited colleges and universities who have obtained an associate, bachelor’s, or graduate degree may qualify for a refundable credit based on certain loan payments made in 2023. Enclose worksheet. 36 M.R.S. § 5217-E. Line 5. Rehabilitation of historic properties after 2007. If you have qualified rehabilitation expenditures associated with a historic structure located in Maine that is placed in service during the tax year, you may qualify for this credit. Enclose worksheet. 36 M.R.S. § 5219-BB. Line 6. Other Refundable Tax Credits. See the Form 1040ME, Schedule A, Lines 6 and 20, Other Tax Credits Worksheet for Tax Year 2023, line 4 at www.maine.gov/revenue/tax-return-forms that lists the tax credits that may be entered on this line. Enclose applicable worksheet(s). SECTION 2 - NONREFUNDABLE CREDITS: Line 8. Dependent Exemption Tax Credit. Multiply the amount shown on Form 1040ME, line 13a by $300. CAUTION: Your credit may be limited if the amount on Form 1040ME, line 16 is more than $200,000 ($400,000 if married filing jointly) OR if you are a nonresident or part-year resident. Complete the Worksheet for Dependent Exemption Tax Credit. Enclose worksheet. 36 M.R.S. § 5219-SS. 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. 36 M.R.S. § 5218. 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. 36 M.R.S. § 5218-A. 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). 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. 36 M.R.S. § 5219-S. 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). 36 M.R.S. § 5217-A. Line 13. Maine Seed Capital Credit. If you invested in a qualified Maine business of which you are not a principal owner, you may qualify for a credit through the Finance Authority of Maine. Enclose worksheet. 36 M.R.S. § 5216-B. Line 14. 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. 36 M.R.S. § 5219-NN. Line 15. Research Expense Tax Credit. If your business invested in research, you may qualify for this credit for your portion of the expenses. Enclose worksheet. 36 M.R.S. § 5219-K. Line 16. 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 • Employer credits for payment of employee expenses (long-term care insurance, day care expenses) • “Step 4 / Star 5” Quality Child Care Investment Tax Credit. Enclose worksheet(s) or supporting documentation for each credit claimed. Line 17. Pine Tree Development Zone Credits. If you expanded your business in Maine, you may qualify for this credit certified through the Department of Economic and Community Development. Enclose worksheet. 36 M.R.S. § 5219-W. Line 18. 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. 36 M.R.S. § 5219-UU. Line 19. Employer Credit for Volunteer Firefighters and Volunteer Municipal Emergency Medical Services Persons. An employer that permits employees who are volunteer firefighters or volunteer municipal emergency medical services persons to be absent from work for firefighting or emergency response activities without a reduction in pay may qualify for this credit. Enclose worksheet. 36 M.R.S. § 5217-F. Line 20. Other Nonrefundable Tax Credits. See the Form 1040ME, Schedule A, Lines 6 and 20, Other Tax Credits Worksheet for Tax Year 2023, line 15 at www.maine.gov/revenue/tax-return-forms that lists the tax credits that may be entered on this line. 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, and 12) 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 13 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 the 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 2023 was less 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 paid property tax on your home (principal residence) in Maine during the tax year that is greater than 4% of your total income or you paid rent on your home (principal residence) in Maine during the tax year that is greater than 26.67% of your total income. Note: The amount of property tax or rent you can include may be limited. See line 7 on Schedule PTFC/STFC. • Your filing status is single, head of household, married filing jointly, or qualifying surviving spouse. *If you or your spouse, if married, are a veteran of the United States Armed Forces who is rated 100% permanently and totally disabled as a result of one or more service-connected disabilities by the United States Department of Veterans Affairs, you may be eligible for a refundable property tax fairness credit up to $2,000 ($3,000 if you are 65 years of age or older). Note: You cannot take the Property Tax Fairness Credit if your filing status is married filing separately. See Schedule PTFC/STFC for more information. SALES TAX FAIRNESS CREDIT (Form 1040ME, line 25e) You may qualify for the refundable Sales Tax Fairness Credit up to $255, 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 2023 was not more than $29,800 if filing single; $46,950 if filing head of household; or, $58,600 if married filing jointly; • Your filing status is single, head of household, married filing jointly, or qualifying surviving spouse. Note: You cannot take the Sales Tax Fairness Credit if your filing status is married filing 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: $4,700. ● Maine standard deduction base amounts: • $13,850 single or married filing separately; • $20,800 head of household; • $27,700 married filing jointly or qualifying surviving spouse. ● Maine itemized deductions are limited to $33,200, 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 modifications), use Form 1040ME, Schedule 1A. To report income that is taxable by the federal government but not in Maine (income subtraction modifications), use Form 1040ME, Schedule 1S. ● Property Tax Fairness Credit maximum income limitation: $57,500 if single; $92,500 if head of household or married filing jointly or qualifying surviving spouse. See Schedule PTFC/STFC for more information. Married taxpayers filing separate tax returns do not qualify for the credit. ● Sales Tax Fairness Credit maximum income limitation: $29,800 single; $46,950 head of household; or, $58,600 married filing jointly or qualifying surviving spouse. See Schedule PTFC/STFC for more information. Married taxpayers filing 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. ● Student loan repayment tax credit is available for qualified individuals who have obtained an associate, bachelor's, or graduate degree from an accredited Maine or non-Maine college after 2007 and have made eligible education loan payments. 2023 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 $57,500 $57,500 $57,500 Head of Household $75,000 $75,000 $92,500 Married filing Jointly or Qualifying surviving spouse $75,000 $92,500 $92,500 AND OR OR  10

2023 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 1,308 1,308 1,308 22,600 22,700 1,314 1,314 1,314 22,700 22,800 1,320 1,320 1,320 22,800 22,900 1,325 1,325 1,325 22,900 23,000 1,331 1,331 1,331 23,000 23,000 23,100 1,337 1,337 1,337 23,100 23,200 1,343 1,343 1,343 23,200 23,300 1,349 1,349 1,349 23,300 23,400 1,354 1,354 1,354 23,400 23,500 1,360 1,360 1,360 23,500 23,600 1,366 1,366 1,366 23,600 23,700 1,372 1,372 1,372 23,700 23,800 1,378 1,378 1,378 23,800 23,900 1,383 1,383 1,383 23,900 24,000 1,389 1,389 1,389 24,000 24,000 24,100 1,395 1,395 1,395 24,100 24,200 1,401 1,401 1,401 24,200 24,300 1,407 1,407 1,407 24,300 24,400 1,412 1,412 1,412 24,400 24,500 1,418 1,418 1,418 24,500 24,600 1,424 1,424 1,424 24,600 24,700 1,431 1,430 1,430 24,700 24,800 1,438 1,436 1,436 24,800 24,900 1,445 1,441 1,441 24,900 25,000 1,451 1,447 1,447 25,000 25,000 25,100 1,458 1,453 1,453 25,100 25,200 1,465 1,459 1,459 25,200 25,300 1,472 1,465 1,465 25,300 25,400 1,478 1,470 1,470 25,400 25,500 1,485 1,476 1,476 25,500 25,600 1,492 1,482 1,482 25,600 25,700 1,499 1,488 1,488 25,700 25,800 1,505 1,494 1,494 25,800 25,900 1,512 1,499 1,499 25,900 26,000 1,519 1,505 1,505 26,000 26,000 26,100 1,526 1,511 1,511 26,100 26,200 1,532 1,517 1,517 26,200 26,300 1,539 1,523 1,523 26,300 26,400 1,546 1,528 1,528 26,400 26,500 1,553 1,534 1,534 26,500 26,600 1,559 1,540 1,540 26,600 26,700 1,566 1,546 1,546 26,700 26,800 1,573 1,552 1,552 26,800 26,900 1,580 1,557 1,557 26,900 27,000 1,586 1,563 1,563 27,000 27,000 27,100 1,593 1,569 1,569 27,100 27,200 1,600 1,575 1,575 27,200 27,300 1,607 1,581 1,581 27,300 27,400 1,613 1,586 1,586 27,400 27,500 1,620 1,592 1,592 27,500 27,600 1,627 1,598 1,598 27,600 27,700 1,634 1,604 1,604 27,700 27,800 1,640 1,610 1,610 27,800 27,900 1,647 1,615 1,615 27,900 28,000 1,654 1,621 1,621

*This column must also be used by a surviving spouse with dependent child. 12 2023 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 1,661 1,627 1,627 28,100 28,200 1,667 1,633 1,633 28,200 28,300 1,674 1,639 1,639 28,300 28,400 1,681 1,644 1,644 28,400 28,500 1,688 1,650 1,650 28,500 28,600 1,694 1,656 1,656 28,600 28,700 1,701 1,662 1,662 28,700 28,800 1,708 1,668 1,668 28,800 28,900 1,715 1,673 1,673 28,900 29,000 1,721 1,679 1,679 29,000 29,000 29,100 1,728 1,685 1,685 29,100 29,200 1,735 1,691 1,691 29,200 29,300 1,742 1,697 1,697 29,300 29,400 1,748 1,702 1,702 29,400 29,500 1,755 1,708 1,708 29,500 29,600 1,762 1,714 1,714 29,600 29,700 1,769 1,720 1,720 29,700 29,800 1,775 1,726 1,726 29,800 29,900 1,782 1,731 1,731 29,900 30,000 1,789 1,737 1,737 30,000 30,000 30,100 1,796 1,743 1,743 30,100 30,200 1,802 1,749 1,749 30,200 30,300 1,809 1,755 1,755 30,300 30,400 1,816 1,760 1,760 30,400 30,500 1,823 1,766 1,766 30,500 30,600 1,829 1,772 1,772 30,600 30,700 1,836 1,778 1,778 30,700 30,800 1,843 1,784 1,784 30,800 30,900 1,850 1,789 1,789 30,900 31,000 1,856 1,795 1,795 31,000 31,000 31,100 1,863 1,801 1,801 31,100 31,200 1,870 1,807 1,807 31,200 31,300 1,877 1,813 1,813 31,300 31,400 1,883 1,818 1,818 31,400 31,500 1,890 1,824 1,824 31,500 31,600 1,897 1,830 1,830 31,600 31,700 1,904 1,836 1,836 31,700 31,800 1,910 1,842 1,842 31,800 31,900 1,917 1,847 1,847 31,900 32,000 1,924 1,853 1,853 32,000 32,000 32,100 1,931 1,859 1,859 32,100 32,200 1,937 1,865 1,865 32,200 32,300 1,944 1,871 1,871 32,300 32,400 1,951 1,876 1,876 32,400 32,500 1,958 1,882 1,882 32,500 32,600 1,964 1,888 1,888 32,600 32,700 1,971 1,894 1,894 32,700 32,800 1,978 1,900 1,900 32,800 32,900 1,985 1,905 1,905 32,900 33,000 1,991 1,911 1,911 33,000 33,000 33,100 1,998 1,917 1,917 33,100 33,200 2,005 1,923 1,923 33,200 33,300 2,012 1,929 1,929 33,300 33,400 2,018 1,934 1,934 33,400 33,500 2,025 1,940 1,940 33,500 33,600 2,032 1,946 1,946 33,600 33,700 2,039 1,952 1,952 33,700 33,800 2,045 1,958 1,958 33,800 33,900 2,052 1,963 1,963 33,900 34,000 2,059 1,969 1,969 34,000 34,000 34,100 2,066 1,975 1,975 34,100 34,200 2,072 1,981 1,981 34,200 34,300 2,079 1,987 1,987 34,300 34,400 2,086 1,992 1,992 34,400 34,500 2,093 1,998 1,998 34,500 34,600 2,099 2,004 2,004 34,600 34,700 2,106 2,010 2,010 34,700 34,800 2,113 2,016 2,016 34,800 34,900 2,120 2,021 2,021 34,900 35,000 2,126 2,027 2,027 35,000 35,000 35,100 2,133 2,033 2,033 35,100 35,200 2,140 2,039 2,039 35,200 35,300 2,147 2,045 2,045 35,300 35,400 2,153 2,050 2,050 35,400 35,500 2,160 2,056 2,056 35,500 35,600 2,167 2,062 2,062 35,600 35,700 2,174 2,068 2,068 35,700 35,800 2,180 2,074 2,074 35,800 35,900 2,187 2,079 2,079 35,900 36,000 2,194 2,085 2,085 36,000 36,000 36,100 2,201 2,091 2,091 36,100 36,200 2,207 2,097 2,097 36,200 36,300 2,214 2,103 2,103 36,300 36,400 2,221 2,108 2,108 36,400 36,500 2,228 2,114 2,114 36,500 36,600 2,234 2,120 2,120 36,600 36,700 2,241 2,126 2,126 36,700 36,800 2,248 2,132 2,132 36,800 36,900 2,255 2,137 2,139 36,900 37,000 2,261 2,143 2,146 37,000 37,000 37,100 2,268 2,149 2,152 37,100 37,200 2,275 2,155 2,159 37,200 37,300 2,282 2,161 2,166 37,300 37,400 2,288 2,166 2,173 37,400 37,500 2,295 2,172 2,179 37,500 37,600 2,302 2,178 2,186 37,600 37,700 2,309 2,184 2,193 37,700 37,800 2,315 2,190 2,200 37,800 37,900 2,322 2,195 2,206 37,900 38,000 2,329 2,201 2,213 38,000 38,000 38,100 2,336 2,207 2,220 38,100 38,200 2,342 2,213 2,227 38,200 38,300 2,349 2,219 2,233 38,300 38,400 2,356 2,224 2,240 38,400 38,500 2,363 2,230 2,247 38,500 38,600 2,369 2,236 2,254 38,600 38,700 2,376 2,242 2,260 38,700 38,800 2,383 2,248 2,267 38,800 38,900 2,390 2,253 2,274 38,900 39,000 2,396 2,259 2,281 39,000 39,000 39,100 2,403 2,265 2,287 39,100 39,200 2,410 2,271 2,294 39,200 39,300 2,417 2,277 2,301 39,300 39,400 2,423 2,282 2,308 39,400 39,500 2,430 2,288 2,314 39,500 39,600 2,437 2,294 2,321 39,600 39,700 2,444 2,300 2,328 39,700 39,800 2,450 2,306 2,335 39,800 39,900 2,457 2,311 2,341 39,900 40,000 2,464 2,317 2,348 40,000 40,000 40,100 2,471 2,323 2,355 40,100 40,200 2,477 2,329 2,362 40,200 40,300 2,484 2,335 2,368 40,300 40,400 2,491 2,340 2,375 40,400 40,500 2,498 2,346 2,382 40,500 40,600 2,504 2,352 2,389 40,600 40,700 2,511 2,358 2,395 40,700 40,800 2,518 2,364 2,402 40,800 40,900 2,525 2,369 2,409 40,900 41,000 2,531 2,375 2,416 41,000 41,000 41,100 2,538 2,381 2,422 41,100 41,200 2,545 2,387 2,429 41,200 41,300 2,552 2,393 2,436 41,300 41,400 2,558 2,398 2,443 41,400 41,500 2,565 2,404 2,449 41,500 41,600 2,572 2,410 2,456 41,600 41,700 2,579 2,416 2,463 41,700 41,800 2,585 2,422 2,470 41,800 41,900 2,592 2,427 2,476 41,900 42,000 2,599 2,433 2,483 42,000 42,000 42,100 2,606 2,439 2,490 42,100 42,200 2,612 2,445 2,497 42,200 42,300 2,619 2,451 2,503 42,300 42,400 2,626 2,456 2,510 42,400 42,500 2,633 2,462 2,517 42,500 42,600 2,639 2,468 2,524 42,600 42,700 2,646 2,474 2,530 42,700 42,800 2,653 2,480 2,537 42,800 42,900 2,660 2,485 2,544 42,900 43,000 2,666 2,491 2,551 43,000 43,000 43,100 2,673 2,497 2,557 43,100 43,200 2,680 2,503 2,564 43,200 43,300 2,687 2,509 2,571 43,300 43,400 2,693 2,514 2,578 43,400 43,500 2,700 2,520 2,584 43,500 43,600 2,707 2,526 2,591 43,600 43,700 2,714 2,532 2,598 43,700 43,800 2,720 2,538 2,605 43,800 43,900 2,727 2,543 2,611 43,900 44,000 2,734 2,549 2,618 44,000 44,000 44,100 2,741 2,555 2,625 44,100 44,200 2,747 2,561 2,632 44,200 44,300 2,754 2,567 2,638 44,300 44,400 2,761 2,572 2,645 44,400 44,500 2,768 2,578 2,652 44,500 44,600 2,774 2,584 2,659 44,600 44,700 2,781 2,590 2,665 44,700 44,800 2,788 2,596 2,672 44,800 44,900 2,795 2,601 2,679 44,900 45,000 2,801 2,607 2,686 45,000 45,000 45,100 2,808 2,613 2,692 45,100 45,200 2,815 2,619 2,699 45,200 45,300 2,822 2,625 2,706 45,300 45,400 2,828 2,630 2,713 45,400 45,500 2,835 2,636 2,719 45,500 45,600 2,842 2,642 2,726 45,600 45,700 2,849 2,648 2,733 45,700 45,800 2,855 2,654 2,740 45,800 45,900 2,862 2,659 2,746 45,900 46,000 2,869 2,665 2,753 46,000 46,000 46,100 2,876 2,671 2,760 46,100 46,200 2,882 2,677 2,767 46,200 46,300 2,889 2,683 2,773 46,300 46,400 2,896 2,688 2,780 46,400 46,500 2,903 2,694 2,787 46,500 46,600 2,909 2,700 2,794 46,600 46,700 2,916 2,706 2,800 46,700 46,800 2,923 2,712 2,807 46,800 46,900 2,930 2,717 2,814 46,900 47,000 2,936 2,723 2,821 47,000 47,000 47,100 2,943 2,729 2,827 47,100 47,200 2,950 2,735 2,834 47,200 47,300 2,957 2,741 2,841 47,300 47,400 2,963 2,746 2,848 47,400 47,500 2,970 2,752 2,854 47,500 47,600 2,977 2,758 2,861 47,600 47,700 2,984 2,764 2,868 47,700 47,800 2,990 2,770 2,875 47,800 47,900 2,997 2,775 2,881 47,900 48,000 3,004 2,781 2,888 48,000 48,000 48,100 3,011 2,787 2,895 48,100 48,200 3,017 2,793 2,902 48,200 48,300 3,024 2,799 2,908 48,300 48,400 3,031 2,804 2,915 48,400 48,500 3,038 2,810 2,922 48,500 48,600 3,044 2,816 2,929 48,600 48,700 3,051 2,822 2,935 48,700 48,800 3,058 2,828 2,942 48,800 48,900 3,065 2,833 2,949 48,900 49,000 3,071 2,839 2,956 49,000 49,000 49,100 3,078 2,845 2,962 49,100 49,200 3,085 2,852 2,969 49,200 49,300 3,092 2,859 2,976 49,300 49,400 3,098 2,865 2,983 49,400 49,500 3,105 2,872 2,989 49,500 49,600 3,112 2,879 2,996 49,600 49,700 3,119 2,886 3,003 49,700 49,800 3,125 2,892 3,010 49,800 49,900 3,132 2,899 3,016 49,900 50,000 3,139 2,906 3,023 50,000 50,000 50,100 3,146 2,913 3,030 50,100 50,200 3,152 2,919 3,037 50,200 50,300 3,159 2,926 3,043 50,300 50,400 3,166 2,933 3,050 50,400 50,500 3,173 2,940 3,057 50,500 50,600 3,179 2,946 3,064 50,600 50,700 3,186 2,953 3,070 50,700 50,800 3,193 2,960 3,077 50,800 50,900 3,200 2,967 3,084 50,900 51,000 3,206 2,973 3,091 51,000 51,000 51,100 3,213 2,980 3,097 51,100 51,200 3,220 2,987 3,104 51,200 51,300 3,227 2,994 3,111 51,300 51,400 3,233 3,000 3,118 51,400 51,500 3,240 3,007 3,124 51,500 51,600 3,247 3,014 3,131 51,600 51,700 3,254 3,021 3,138 51,700 51,800 3,260 3,027 3,145 51,800 51,900 3,267 3,034 3,151 51,900 52,000 3,274 3,041 3,158 2023 TAX RATE SCHEDULES For Single Individuals and Married Persons Filing Separate Returns If the taxable income is: The tax is: Less than $24,500 5.8% of Maine taxable income $24,500 but less than $58,050 $1,421 plus 6.75% of excess over $24,500 $58,050 or more $3,686 plus 7.15% of excess over $58,050 For Unmarried or Legally Separated Individuals who Qualify as Heads of Household If the taxable income is: The tax is: Less than $36,750 5.8% of Maine taxable income $36,750 but less than $87,100 $2,132 plus 6.75% of excess over $36,750 $87,100 or more $5,531 plus 7.15% of excess over $87,100 For Married Individuals and Surviving Spouses Filing Joint Returns If the taxable income is: The tax is: Less than $49,050 5.8% of Maine taxable income $49,050 but less than $116,100 $2,845 plus 6.75% of excess over $49,050 $116,100 or more $7,371 plus 7.15% of excess over $116,100

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.00 SUBTRACTIONS from federal adjusted gross income. 1. U.S. Government Bond interest included in federal adjusted gross income. (See instructions.)....... 1. 2. State income tax refund. (Only if included in federal adjusted gross income.).................................. 2. 3. Social Security and Railroad Retirement Benefits included in federal adjusted gross

income. (See instructions.)................................................................................................................ 3. 4. Pension income deduction. (Complete and attach the worksheet on back.)..................................... 4.

Check here if the amount on line 4 includes military retirement pay

(from line 6 of the Worksheet for Pension Income Deduction).............................. 5. Non-Maine active duty military pay received by a Maine resident and military

compensation received by a nonresident of Maine. (See instructions.)............................................. 5. 6. Military annuity payments made to a survivor of a deceased member of the military........................ 6. 7. Maine Public Employees Retirement System pick-up contributions paid to the taxpayer

during 2023 which have been previously taxed by the state............................................................. 7. 8. Contributions to Qualified Tuition Programs - 529 Plans. (Limited to $1,000 per

beneficiary. See Instructions)............................................................................................................. 8. 9. Fiduciary adjustment - subtractions only. (Attach a copy of your federal Schedule K-1.).................. 9. 10. Bonus depreciation and section 179 recapture. (See instructions.).................................................... 10. 11. Medical cannabis business expenses. (See instructions.)............................................................... 11.

Enter your registration number or sales tax number:_ ______________________________ 12. Adult use cannabis business expenses. (See instructions.)........................................................... 12.

Enter your registration number or sales tax number:_ ______________________________ 13. Net operating loss recapture.............................................................................................................. 13. 14. FAME nonprofit student loan repayment program.............................................................................. 14. 15. Qualified health care student loan payments made by your employer.............................................. 15. 16. Municipal property tax benefits for senior citizens ............................................................................ 16. 17. Family Development Account proceeds............................................................................................. 17. 18. Interest from Maine Municipal General Obligation Bonds, Private Activity Bonds,

and Airport Authority Bonds included in federal adjusted gross income............................................ 18. 19. Amount of the reduction in your salaries and wages expense deductions related to

claiming the federal Work Opportunity Credit or Empowerment Zone Credit.................................... 19. 20. Earnings from fishing operations contributed to a capital construction fund...................................... 20. Name(s) as shown on Form 1040ME Your Social Security Number 99 *2302105* 2023 SCHEDULE 1S Form 1040ME Attachment Sequence No. 5 Income Subtraction Modifications See instructions on pages 7 through 8. Enclose with your Form 1040ME. For more information, visit www.maine.gov/revenue/tax-return-forms. DO NOT ENTER $ signs, commas, or decimals. 1 Continue on Form 1040ME, Schedule 1S, page 2 Clear Print

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.00 21. All items of income, gain, interest, dividends, royalties and other items of income of

a pass-through financial institution due to an ownership share in the financial institution.

EIN of financial institution: ____________________ ......................................................................... 21. 22. The total of capital gains and ordinary income resulting from depreciation recapture

from the sale of multi-family affordable housing property.................................................................... 22. 23. Percentage of gain from the sale of eligible timberlands................................................................... 23. 24. Business interest deduction recapture............................................................................................... 24. 25. Enrolled tribal members in Maine. If Schedule ETM, column C, line 5 is greater than zero,

enter the amount here. Otherwise, leave this line blank. (Attach Schedule ETM.)............................. 25. 26. Other. (Attach worksheet(s) - see instructions.)................................................................................. 26. 27. Total Subtractions. (Add lines 1 through 26 - enter here and on 1040ME, line 15b.)...................... 27. Note: Enter eligible non-military pension benefits on line 1 and eligible military retirement pay on line 6. 1. Total eligible non-military pension income (both Maine and non-Maine sources) included in

your federal adjusted gross income (from federal Form 1040, lines 4b and 5b or

Form 1040-SR, lines 4b and 5b). CAUTION: Include only deductible pension benefits that

are not specifically excluded. See the instructions above. 1. $ $ 2. Maximum allowable deduction. 2. $ 30,000.00 $ 30,000.00 3. Total social security and railroad retirement benefits you received - whether taxable or not. 3. $ $ 4. Subtract line 3 from line 2 (if zero or less, enter zero). 4. $ $ 5. Enter the smaller of line 1 or line 4 here. 5. $ $ 6. Total eligible military retirement pay included in your federal adjusted gross income

(from federal Form 1040, lines 4b and 5b or Form 1040-SR, lines 4b and 5b). 6. $ $ 7. Add line 5 and line 6 and enter the total for both spouses on Schedule 1S, line 4. 7. $ $

*Use this column only if you are married filing jointly and only if your spouse separately earned an eligible pension. periodic payments made over the life of the recipient and the recipient’s designated beneficiary, if applicable, may not be included in the deductible pension amount. Note that a conversion of benefits from one account to another does not qualify for the pension income deduction. For example, a deduction may not be taken when a taxpayer converts a traditional IRA to a Roth IRA. The taxpayer, in this case, does not receive a retirement or IRA benefit at the time of conversion.

Pension benefits that do not qualify are those received from an ineligible deferred compensation plan under IRC section 457(f), refunds of excess contributions, lump-sum distributions included on federal Form 4972 and distributions subject to the additional 10% federal tax on early distributions. See federal Form 5329, Part 1, or federal Form 1040 or 1040-SR, Schedule 2, line 8. Also, disability benefits reported as wages on your federal income tax return do not qualify.

*Eligible pension income does not include benefits earned by another person, except in the case of a surviving spouse. Only the individual who earned the benefit from prior employment may claim the pension income for the deduction. However, a widowed spouse receiving survivor’s benefits under an eligible pension plan may claim that amount for purposes of this deduction, but the total pension deduction for the surviving spouse may not exceed $30,000.

The benefits received under a United States military retirement plan, including survivor benefits, are fully exempt from Maine income tax. See line 6 of the worksheet below. Only military retirement pay received as a result of service in the United States Army, Navy, Air Force, Marines, or Coast Guard qualify for the military retirement deduction on line 6.

In addition, you and your spouse (if married) may each deduct up to $30,000 of other eligible pension income* that is included in your federal adjusted gross income. The $30,000 cap must be reduced by any social security and railroad retirement benefits received, whether taxable or not.

Deductible pension income, other than military retirement pay, includes state and federal pension benefits and retirement benefits received from plans established and maintained by an employer for the benefit of its employees under Internal Revenue Code (IRC) sections 401(a) (qualified pension plans, including qualified 401 SIMPLE plans), 401(k) (qualified cash or deferred arrangements) and 403 (employee annuities). Deductible pension income also includes benefits received from an individual retirement account under IRC section 408, Roth IRA accounts under IRC section 408A, SIMPLE individual retirement accounts under IRC section 408(k), simplified employee pension plans under IRC section 408(p), benefits received under IRC section 457(b) (state and local government/tax exempt organizations/eligible deferred compensation plans), except that pick-up contributions received from the Maine Public Employees Retirement System (“MainePERS”) allowed to be deducted on Form 1040ME, Schedule 1S, line 7 and pension income from 457(b) plans received prior to age 55 that is not part of a series of equal 2023 - Worksheet for Pension Income Deduction - Schedule 1S, Line 4 Enclose this worksheet and copies of your 1099 form(s) with Form 1040ME.

Taxpayer Spouse* *2302203* 2023 Form 1040ME, Schedule 1S, page 2 DO NOT ENTER $ signs, commas, or decimals. 2 Clear Print

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.00 3 3,2 0 0 Itemized Deductions for Form 1040ME, line 17 Enclose with Form 1040ME. For more information, visit www.maine.gov/revenue/tax-return-forms. 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;

or Form 1040-NR, Schedule A, line 1b.....................................................................................................2a.

b. Deductible costs, included in line 1 above, incurred in the production of Maine

exempt income. ........................................................................................................................2b.

c. Amount included in line 1 attributable to income from an ownership interest in a

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

d. Medical and dental expenses included in line 1 above from federal Form 1040 or

1040-SR, Schedule A, line 4. ...................................................................................................2d. 3. a. Deductible costs of producing income exempt from federal income tax, but taxable by

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

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

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

CAUTION: The total itemized 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 $91,500 if single or married fi ling separately; $137,300 if head of household; or $183,050 if married fi ling jointly or qualifying surviving spouse. *2302204* 2023 SCHEDULE 2 Form 1040ME Attachment Sequence No. 6 DO NOT ENTER $ signs, commas, or decimals. 1 99 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; or Form 1040- NR, Schedule A, line 1b. 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 fi ling 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 $91,500 if single or married fi ling separately; $137,300 if head of household; or $183,050 if married fi ling jointly or qualifying surviving spouse. 2

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.00 2023 Adjustments to Tax See instructions. Enclose with Form 1040ME. For more information, visit www.maine.gov/revenue/tax-return-forms. *2302103* Name(s) as shown on Form 1040ME Your Social Security Number *Note: Personal credits (lines 1, 2, 3, 4, 8, 9, 10, 11, and 12 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 2, 3, or 4, whichever applies, of the Earned Income Tax Credit

Worksheet. (Enclose worksheet.)_ ..........................................................................................*3. 4. Student Loan Repayment Tax Credit - 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. Maine Seed Capital Credit. (Enclose worksheet.) ................................................................ 13. 14. Maine Capital Investment Credit. (Enclose worksheet.) ..................................................... 14. 15. Research Expense Tax Credit. (Enclose worksheet.) .......................................................... 15. 16. Carryforward of Certain Credit Amounts. (Enclose worksheet.) ........................................ 16. 17. Pine Tree Development Zone Credit - Enter the amount from the Credit Application

Worksheet. (Enclose worksheet.) ........................................................................................... 17. 18. Employer Credit for Family and Medical Leave. (Enclose worksheet.) ............................. 18. 19. Employer Credit for Volunteer Firefighters and Volunteer Municipal Emergency

Medical Services Persons. (Enclose worksheet.) ................................................................ 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. 1 99 Clear Print

Prior to March 27, 2023, 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 (OCFS). After March 27, 2023, your child care provider may have a Star 5 Quality Certificate issued by the OCFS. If so, enter your child care provider's Step 4 / Star 5 Child Care Quality certificate number in the space provided and enter your Step 4 / Star 5 child care expenses in column B. Otherwise, use only column A to calculate your child care credit. For a list of Step 4 / Star 5 child care providers, go to www.maine.gov/dhhs/ocfs/support-for-families/child-care/quality-certificates or call OCFS at (207) 624-7909 Monday through Friday. Step 4 / Star 5 Child Care Program Column A Column B Name & Certificate Number:_________________________________________________ Regular “Step 4 / Star 5”

(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 (d).............................................................................................. 1.$ a. Column A - expenses paid for regular child care services included on line 1

Column B - expenses paid for Step 4 / Star 5 child care services included on line 1....... 1a.______________ ______________ b. Percentage of expenses paid. Column A - divide line 1a, column A by line 1

Column B - divide line 1a, column B by line 1.................. 1b. __ . __ __ __ __ __ . __ __ __ __ 2. Enter amount from federal Form 1040 or 1040-SR, Schedule 3, line 2...........2.$ a. Column A - multiply line 2 by line 1b, column A

Column B - multiply line 2 by line 1b, column B................................................................ 2a.______________ ______________ 3. Maine Credit. Column A - multiply line 2a, column A by 25% (.25)

Column B - multiply line 2a, column B by 50% (.50)............................................ 3.______________ ______________ 4. Add line 3, column A and line 3, column B..............................................................................................................4. ______________ NONRESIDENTS - skip lines 5 and 5a. Enter the amount from line 4 on line 6 and complete line 6a. 5. Refundable child care credit. Residents and part-year residents only, enter line 4 or $500, whichever is less. ...5. ______________

a. MAINE RESIDENTS AND PART-YEAR RESIDENTS FILING SCHEDULE NR OR SCHEDULE NRH:

You must prorate your refundable child care credit.

For those 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. 2023 - Worksheet for Child Care Credit - Schedule A, Lines 1 and 9 (Enclose with your Form 1040ME) 2023 - 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 2023 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. ______________ 2 Clear Print

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.00 Enter your If married, enter your date of birth spouse’s date of birth Physical location of property where you lived during 2023 (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.

(c) Interest not included on line 2a above. (If filing Schedule NRH - see instructions.).......................... 2c.

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

Note: See instructions for the maximum income limitations. PROPERTY TAX FAIRNESS CREDIT (lines 4 through 15): 4. Enter the property tax you paid on your home in 2023. (See instructions.).............................................. 4.

If you paid no property tax in 2023, skip to line 5a. 5. (a) Enter the rent you paid on your home in 2023. (See instructions.).................................................... 5a.

If you paid no rent in 2023, 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. Name(s) as shown on Form 1040ME 2023 99 *2302205* 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. See instructions. Enclose with Form 1040ME. For more information, visit www.maine.gov/revenue/tax-return-forms. MM DD YYYY MM DD YYYY DO NOT ENTER $ signs, commas, or decimals. 1 Continue on Schedule PTFC/STFC Form 1040ME, page 2 Clear Form Print Form

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.00 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 4% (.04)......................................................................................................................... 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 16 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.......................................................................................... 12. 13. Are you or your spouse (if married filing jointly) rated 100% permanently and totally disabled by the

United States Department of Veterans Affairs?........................................................................................ 13. Yes No

(a) If yes, enter the amount from line 12. Enclose a copy of your VA Rating Decision Letter

or your VA Benefit Summary Letter. If no, enter $0........................................................................... 13a. 14. Add lines 12 and 13a................................................................................................................................ 14. 15. Enter line 14 or line 6, whichever is smaller, here and on Form 1040ME, line 25d................................ 15. SALES TAX FAIRNESS CREDIT (lines 16 and 16a): 16. 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 16a. Otherwise, enter this amount on Form 1040ME, line 25e.............................16. (a) PART-YEAR RESIDENTS FILING SCHEDULE NR OR SCHEDULE NRH - You must prorate the sales

tax fairness credit. Schedule NR: Multiply line 16 by the Maine-source income ratio (1.0000

minus Schedule NR, line 7). Schedule NRH: Multiply line 16 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....................................................................... 16a. 2023 Form 1040ME, Schedule PTFC/STFC, page 2 *2302206* If your Filing Status is: Form 1040ME, line 13a is: 0 1 more than 1 Your maximum benefit base is: Single $2,300 $2,300 $2,300 Head of Household $3,000 $3,000 $3,700 Married filing Jointly or Qualifying surviving spouse $3,000 $3,700 $3,700 AND OR OR  DO NOT ENTER $ signs, commas, or decimals. 00 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 the 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 2023 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 4% of your total income or you paid rent on your home (principal residence) in Maine during the tax year that is greater than 26.67% 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. *If you or your spouse, if married, are a veteran of the United States Armed Forces who is rated 100% permanently and totally disabled as a result of one or more service-connected disabilities by the United States Department of Veterans Affairs, you may be eligible for a refundable property tax fairness credit up to $2,000 ($3,000 if you are 65 years of age or older). You may qualify for the refundable Sales Tax Fairness Credit up to $255, 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 2023 was not more than $29,800 if filing single; $46,950 if filing head of household; or, $58,600 if married filing jointly or qualifying surviving spouse. See the line 16 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 8-11a; • Check the applicable boxes on lines 12a through 12d if either you or your spouse were 65 years or over or blind during 2023; • 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 15 on Form 1040ME, line 25d; • Enter the amount from Schedule PTFC/STFC, line 16 or line 16a, 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; and 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 $57,500 $57,500 $57,500 Head of Household $75,000 $75,000 $92,500 Married filing Jointly or Qualifying surviving spouse $75,000 $92,500 $92,500 AND OR OR  3

Line 2d. Loss add-backs. Enter on line 2d the amount of any negative amount (net loss) included on federal Form 1040 or Form 1040-SR, line 7 and federal Schedule 1, lines 3, 4, 5, 6, and 8a through 8z. 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 16. Line 4. Property Tax. If you owned your home in Maine and lived in that home during 2023, enter the amount of property tax paid during 2023 on your house and house lot up to 10 acres. Include amounts paid by the State to the municipality under the Property Tax Deferral Program. 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 2023. • 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, except for amounts paid by the State under the Property Tax Deferral Program. 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 2023 on line 4 and the rent you paid during 2023 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 2023. 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 16. 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 16. Example. If your filing status is married filing jointly, your total income from Schedule PTFC/STFC, line 3 is $54,600, and you claim 3 qualifying children and dependents, enter $95 on Schedule PTFC/STFC, line 16. If your filing status is Married filing jointly or Qualifying surviving spouse, 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 46,600 200 225 255 46,601 47,600 180 205 235 47,601 48,600 160 185 215 48,601 49,600 140 165 195 49,601 50,600 120 145 175 50,601 51,600 100 125 155 51,601 52,600 80 105 135 52,601 53,600 60 85 115 53,601 54,600 40 65 95 54,601 55,600 20 45 75 55,601 56,600 0 25 55 56,601 57,600 0 5 35 57,601 58,600 0 0 15 58,601 59,600 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 23,300 140 23,301 23,800 130 23,801 24,300 120 24,301 24,800 110 24,801 25,300 100 25,301 25,800

90 25,801 26,300

80 26,301 26,800

70 26,801 27,300

60 27,301 27,800

50 27,801 28,300

40 28,301 28,800

30 28,801 29,300

20 29,301 29,800

10 29,801 30,300

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 34,950 200 225 255 34,951 35,700 185 210 240 35,701 36,450 170 195 225 36,451 37,200 155 180 210 37,201 37,950 140 165 195 37,951 38,700 125 150 180 38,701 39,450 110 135 165 39,451 40,200 95 120 150 40,201 40,950 80 105 135 40,951 41,700 65 90 120 41,701 42,450 50 75 105 42,451 43,200 35 60 90 43,201 43,950 20 45 75 43,951 44,700 5 30 60 44,701 45,450 0 15 45 45,451 46,200 0 0 30 46,201 46,950 0 0 15 46,951 47,700 0 0 0 And the number on Form 1040ME, line 13a is: And Form 1040ME, line 13 is 1: 4

2023 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

2023 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 1,308 1,308 1,308 22,600 22,700 1,314 1,314 1,314 22,700 22,800 1,320 1,320 1,320 22,800 22,900 1,325 1,325 1,325 22,900 23,000 1,331 1,331 1,331 23,000 23,000 23,100 1,337 1,337 1,337 23,100 23,200 1,343 1,343 1,343 23,200 23,300 1,349 1,349 1,349 23,300 23,400 1,354 1,354 1,354 23,400 23,500 1,360 1,360 1,360 23,500 23,600 1,366 1,366 1,366 23,600 23,700 1,372 1,372 1,372 23,700 23,800 1,378 1,378 1,378 23,800 23,900 1,383 1,383 1,383 23,900 24,000 1,389 1,389 1,389 24,000 24,000 24,100 1,395 1,395 1,395 24,100 24,200 1,401 1,401 1,401 24,200 24,300 1,407 1,407 1,407 24,300 24,400 1,412 1,412 1,412 24,400 24,500 1,418 1,418 1,418 24,500 24,600 1,424 1,424 1,424 24,600 24,700 1,431 1,430 1,430 24,700 24,800 1,438 1,436 1,436 24,800 24,900 1,445 1,441 1,441 24,900 25,000 1,451 1,447 1,447 25,000 25,000 25,100 1,458 1,453 1,453 25,100 25,200 1,465 1,459 1,459 25,200 25,300 1,472 1,465 1,465 25,300 25,400 1,478 1,470 1,470 25,400 25,500 1,485 1,476 1,476 25,500 25,600 1,492 1,482 1,482 25,600 25,700 1,499 1,488 1,488 25,700 25,800 1,505 1,494 1,494 25,800 25,900 1,512 1,499 1,499 25,900 26,000 1,519 1,505 1,505 26,000 26,000 26,100 1,526 1,511 1,511 26,100 26,200 1,532 1,517 1,517 26,200 26,300 1,539 1,523 1,523 26,300 26,400 1,546 1,528 1,528 26,400 26,500 1,553 1,534 1,534 26,500 26,600 1,559 1,540 1,540 26,600 26,700 1,566 1,546 1,546 26,700 26,800 1,573 1,552 1,552 26,800 26,900 1,580 1,557 1,557 26,900 27,000 1,586 1,563 1,563 27,000 27,000 27,100 1,593 1,569 1,569 27,100 27,200 1,600 1,575 1,575 27,200 27,300 1,607 1,581 1,581 27,300 27,400 1,613 1,586 1,586 27,400 27,500 1,620 1,592 1,592 27,500 27,600 1,627 1,598 1,598 27,600 27,700 1,634 1,604 1,604 27,700 27,800 1,640 1,610 1,610 27,800 27,900 1,647 1,615 1,615 27,900 28,000 1,654 1,621 1,621 28,000 28,000 28,100 1,661 1,627 1,627 28,100 28,200 1,667 1,633 1,633 28,200 28,300 1,674 1,639 1,639 28,300 28,400 1,681 1,644 1,644 28,400 28,500 1,688 1,650 1,650 28,500 28,600 1,694 1,656 1,656 28,600 28,700 1,701 1,662 1,662 28,700 28,800 1,708 1,668 1,668 28,800 28,900 1,715 1,673 1,673 28,900 29,000 1,721 1,679 1,679 29,000 29,000 29,100 1,728 1,685 1,685 29,100 29,200 1,735 1,691 1,691 29,200 29,300 1,742 1,697 1,697 29,300 29,400 1,748 1,702 1,702 29,400 29,500 1,755 1,708 1,708 29,500 29,600 1,762 1,714 1,714 29,600 29,700 1,769 1,720 1,720 29,700 29,800 1,775 1,726 1,726 29,800 29,900 1,782 1,731 1,731 29,900 30,000 1,789 1,737 1,737 30,000 30,000 30,100 1,796 1,743 1,743 30,100 30,200 1,802 1,749 1,749 30,200 30,300 1,809 1,755 1,755 30,300 30,400 1,816 1,760 1,760 30,400 30,500 1,823 1,766 1,766 30,500 30,600 1,829 1,772 1,772 30,600 30,700 1,836 1,778 1,778 30,700 30,800 1,843 1,784 1,784 30,800 30,900 1,850 1,789 1,789 30,900 31,000 1,856 1,795 1,795 31,000 31,000 31,100 1,863 1,801 1,801 31,100 31,200 1,870 1,807 1,807 31,200 31,300 1,877 1,813 1,813 31,300 31,400 1,883 1,818 1,818 31,400 31,500 1,890 1,824 1,824 31,500 31,600 1,897 1,830 1,830 31,600 31,700 1,904 1,836 1,836 31,700 31,800 1,910 1,842 1,842 31,800 31,900 1,917 1,847 1,847 31,900 32,000 1,924 1,853 1,853 32,000 32,000 32,100 1,931 1,859 1,859 32,100 32,200 1,937 1,865 1,865 32,200 32,300 1,944 1,871 1,871 32,300 32,400 1,951 1,876 1,876 32,400 32,500 1,958 1,882 1,882 32,500 32,600 1,964 1,888 1,888 32,600 32,700 1,971 1,894 1,894 32,700 32,800 1,978 1,900 1,900 32,800 32,900 1,985 1,905 1,905 32,900 33,000 1,991 1,911 1,911 33,000 33,000 33,100 1,998 1,917 1,917 33,100 33,200 2,005 1,923 1,923 33,200 33,300 2,012 1,929 1,929 33,300 33,400 2,018 1,934 1,934 33,400 33,500 2,025 1,940 1,940 33,500 33,600 2,032 1,946 1,946 33,600 33,700 2,039 1,952 1,952 33,700 33,800 2,045 1,958 1,958 33,800 33,900 2,052 1,963 1,963 33,900 34,000 2,059 1,969 1,969 34,000 34,000 34,100 2,066 1,975 1,975 34,100 34,200 2,072 1,981 1,981 34,200 34,300 2,079 1,987 1,987 34,300 34,400 2,086 1,992 1,992 34,400 34,500 2,093 1,998 1,998 34,500 34,600 2,099 2,004 2,004 34,600 34,700 2,106 2,010 2,010 34,700 34,800 2,113 2,016 2,016 34,800 34,900 2,120 2,021 2,021 34,900 35,000 2,126 2,027 2,027 35,000 35,000 35,100 2,133 2,033 2,033 35,100 35,200 2,140 2,039 2,039 35,200 35,300 2,147 2,045 2,045 35,300 35,400 2,153 2,050 2,050 35,400 35,500 2,160 2,056 2,056 35,500 35,600 2,167 2,062 2,062 35,600 35,700 2,174 2,068 2,068 35,700 35,800 2,180 2,074 2,074 35,800 35,900 2,187 2,079 2,079 35,900 36,000 2,194 2,085 2,085 36,000 36,000 36,100 2,201 2,091 2,091 36,100 36,200 2,207 2,097 2,097 36,200 36,300 2,214 2,103 2,103 36,300 36,400 2,221 2,108 2,108 36,400 36,500 2,228 2,114 2,114 36,500 36,600 2,234 2,120 2,120 36,600 36,700 2,241 2,126 2,126 36,700 36,800 2,248 2,132 2,132 36,800 36,900 2,255 2,137 2,139 36,900 37,000 2,261 2,143 2,146 37,000 37,000 37,100 2,268 2,149 2,152 37,100 37,200 2,275 2,155 2,159 37,200 37,300 2,282 2,161 2,166 37,300 37,400 2,288 2,166 2,173 37,400 37,500 2,295 2,172 2,179 37,500 37,600 2,302 2,178 2,186 37,600 37,700 2,309 2,184 2,193 37,700 37,800 2,315 2,190 2,200 37,800 37,900 2,322 2,195 2,206 37,900 38,000 2,329 2,201 2,213 38,000 38,000 38,100 2,336 2,207 2,220 38,100 38,200 2,342 2,213 2,227 38,200 38,300 2,349 2,219 2,233 38,300 38,400 2,356 2,224 2,240 38,400 38,500 2,363 2,230 2,247 38,500 38,600 2,369 2,236 2,254 38,600 38,700 2,376 2,242 2,260 38,700 38,800 2,383 2,248 2,267 38,800 38,900 2,390 2,253 2,274 38,900 39,000 2,396 2,259 2,281 39,000 39,000 39,100 2,403 2,265 2,287 39,100 39,200 2,410 2,271 2,294 39,200 39,300 2,417 2,277 2,301 39,300 39,400 2,423 2,282 2,308 39,400 39,500 2,430 2,288 2,314 39,500 39,600 2,437 2,294 2,321 39,600 39,700 2,444 2,300 2,328 39,700 39,800 2,450 2,306 2,335 39,800 39,900 2,457 2,311 2,341 39,900 40,000 2,464 2,317 2,348 40,000 40,000 40,100 2,471 2,323 2,355 40,100 40,200 2,477 2,329 2,362 40,200 40,300 2,484 2,335 2,368 40,300 40,400 2,491 2,340 2,375 40,400 40,500 2,498 2,346 2,382 40,500 40,600 2,504 2,352 2,389 40,600 40,700 2,511 2,358 2,395 40,700 40,800 2,518 2,364 2,402 40,800 40,900 2,525 2,369 2,409 40,900 41,000 2,531 2,375 2,416 41,000 41,000 41,100 2,538 2,381 2,422 41,100 41,200 2,545 2,387 2,429 41,200 41,300 2,552 2,393 2,436 41,300 41,400 2,558 2,398 2,443 41,400 41,500 2,565 2,404 2,449 41,500 41,600 2,572 2,410 2,456 41,600 41,700 2,579 2,416 2,463 41,700 41,800 2,585 2,422 2,470 41,800 41,900 2,592 2,427 2,476 41,900 42,000 2,599 2,433 2,483

2023 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 2,606 2,439 2,490 42,100 42,200 2,612 2,445 2,497 42,200 42,300 2,619 2,451 2,503 42,300 42,400 2,626 2,456 2,510 42,400 42,500 2,633 2,462 2,517 42,500 42,600 2,639 2,468 2,524 42,600 42,700 2,646 2,474 2,530 42,700 42,800 2,653 2,480 2,537 42,800 42,900 2,660 2,485 2,544 42,900 43,000 2,666 2,491 2,551 43,000 43,000 43,100 2,673 2,497 2,557 43,100 43,200 2,680 2,503 2,564 43,200 43,300 2,687 2,509 2,571 43,300 43,400 2,693 2,514 2,578 43,400 43,500 2,700 2,520 2,584 43,500 43,600 2,707 2,526 2,591 43,600 43,700 2,714 2,532 2,598 43,700 43,800 2,720 2,538 2,605 43,800 43,900 2,727 2,543 2,611 43,900 44,000 2,734 2,549 2,618 44,000 44,000 44,100 2,741 2,555 2,625 44,100 44,200 2,747 2,561 2,632 44,200 44,300 2,754 2,567 2,638 44,300 44,400 2,761 2,572 2,645 44,400 44,500 2,768 2,578 2,652 44,500 44,600 2,774 2,584 2,659 44,600 44,700 2,781 2,590 2,665 44,700 44,800 2,788 2,596 2,672 44,800 44,900 2,795 2,601 2,679 44,900 45,000 2,801 2,607 2,686 45,000 45,000 45,100 2,808 2,613 2,692 45,100 45,200 2,815 2,619 2,699 45,200 45,300 2,822 2,625 2,706 45,300 45,400 2,828 2,630 2,713 45,400 45,500 2,835 2,636 2,719 45,500 45,600 2,842 2,642 2,726 45,600 45,700 2,849 2,648 2,733 45,700 45,800 2,855 2,654 2,740 45,800 45,900 2,862 2,659 2,746 45,900 46,000 2,869 2,665 2,753 46,000 46,000 46,100 2,876 2,671 2,760 46,100 46,200 2,882 2,677 2,767 46,200 46,300 2,889 2,683 2,773 46,300 46,400 2,896 2,688 2,780 46,400 46,500 2,903 2,694 2,787 46,500 46,600 2,909 2,700 2,794 46,600 46,700 2,916 2,706 2,800 46,700 46,800 2,923 2,712 2,807 46,800 46,900 2,930 2,717 2,814 46,900 47,000 2,936 2,723 2,821 47,000 47,000 47,100 2,943 2,729 2,827 47,100 47,200 2,950 2,735 2,834 47,200 47,300 2,957 2,741 2,841 47,300 47,400 2,963 2,746 2,848 47,400 47,500 2,970 2,752 2,854 47,500 47,600 2,977 2,758 2,861 47,600 47,700 2,984 2,764 2,868 47,700 47,800 2,990 2,770 2,875 47,800 47,900 2,997 2,775 2,881 47,900 48,000 3,004 2,781 2,888 48,000 48,000 48,100 3,011 2,787 2,895 48,100 48,200 3,017 2,793 2,902 48,200 48,300 3,024 2,799 2,908 48,300 48,400 3,031 2,804 2,915 48,400 48,500 3,038 2,810 2,922 48,500 48,600 3,044 2,816 2,929 48,600 48,700 3,051 2,822 2,935 48,700 48,800 3,058 2,828 2,942 48,800 48,900 3,065 2,833 2,949 48,900 49,000 3,071 2,839 2,956 49,000 49,000 49,100 3,078 2,845 2,962 49,100 49,200 3,085 2,852 2,969 49,200 49,300 3,092 2,859 2,976 49,300 49,400 3,098 2,865 2,983 49,400 49,500 3,105 2,872 2,989 49,500 49,600 3,112 2,879 2,996 49,600 49,700 3,119 2,886 3,003 49,700 49,800 3,125 2,892 3,010 49,800 49,900 3,132 2,899 3,016 49,900 50,000 3,139 2,906 3,023 50,000 50,000 50,100 3,146 2,913 3,030 50,100 50,200 3,152 2,919 3,037 50,200 50,300 3,159 2,926 3,043 50,300 50,400 3,166 2,933 3,050 50,400 50,500 3,173 2,940 3,057 50,500 50,600 3,179 2,946 3,064 50,600 50,700 3,186 2,953 3,070 50,700 50,800 3,193 2,960 3,077 50,800 50,900 3,200 2,967 3,084 50,900 51,000 3,206 2,973 3,091 51,000 51,000 51,100 3,213 2,980 3,097 51,100 51,200 3,220 2,987 3,104 51,200 51,300 3,227 2,994 3,111 51,300 51,400 3,233 3,000 3,118 51,400 51,500 3,240 3,007 3,124 51,500 51,600 3,247 3,014 3,131 51,600 51,700 3,254 3,021 3,138 51,700 51,800 3,260 3,027 3,145 51,800 51,900 3,267 3,034 3,151 51,900 52,000 3,274 3,041 3,158 52,000 52,000 52,100 3,281 3,048 3,165 52,100 52,200 3,287 3,054 3,172 52,200 52,300 3,294 3,061 3,178 52,300 52,400 3,301 3,068 3,185 52,400 52,500 3,308 3,075 3,192 52,500 52,600 3,314 3,081 3,199 52,600 52,700 3,321 3,088 3,205 52,700 52,800 3,328 3,095 3,212 52,800 52,900 3,335 3,102 3,219 52,900 53,000 3,341 3,108 3,226 53,000 53,000 53,100 3,348 3,115 3,232 53,100 53,200 3,355 3,122 3,239 53,200 53,300 3,362 3,129 3,246 53,300 53,400 3,368 3,135 3,253 53,400 53,500 3,375 3,142 3,259 53,500 53,600 3,382 3,149 3,266 53,600 53,700 3,389 3,156 3,273 53,700 53,800 3,395 3,162 3,280 53,800 53,900 3,402 3,169 3,286 53,900 54,000 3,409 3,176 3,293 54,000 54,000 54,100 3,416 3,183 3,300 54,100 54,200 3,422 3,189 3,307 54,200 54,300 3,429 3,196 3,313 54,300 54,400 3,436 3,203 3,320 54,400 54,500 3,443 3,210 3,327 54,500 54,600 3,449 3,216 3,334 54,600 54,700 3,456 3,223 3,340 54,700 54,800 3,463 3,230 3,347 54,800 54,900 3,470 3,237 3,354 54,900 55,000 3,476 3,243 3,361 55,000 55,000 55,100 3,483 3,250 3,367 55,100 55,200 3,490 3,257 3,374 55,200 55,300 3,497 3,264 3,381 55,300 55,400 3,503 3,270 3,388 55,400 55,500 3,510 3,277 3,394 55,500 55,600 3,517 3,284 3,401 55,600 55,700 3,524 3,291 3,408 55,700 55,800 3,530 3,297 3,415 55,800 55,900 3,537 3,304 3,421 55,900 56,000 3,544 3,311 3,428 56,000 56,000 56,100 3,551 3,318 3,435 56,100 56,200 3,557 3,324 3,442 56,200 56,300 3,564 3,331 3,448 56,300 56,400 3,571 3,338 3,455 56,400 56,500 3,578 3,345 3,462 56,500 56,600 3,584 3,351 3,469 56,600 56,700 3,591 3,358 3,475 56,700 56,800 3,598 3,365 3,482 56,800 56,900 3,605 3,372 3,489 56,900 57,000 3,611 3,378 3,496 57,000 57,000 57,100 3,618 3,385 3,502 57,100 57,200 3,625 3,392 3,509 57,200 57,300 3,632 3,399 3,516 57,300 57,400 3,638 3,405 3,523 57,400 57,500 3,645 3,412 3,529 57,500 57,600 3,652 3,419 3,536 57,600 57,700 3,659 3,426 3,543 57,700 57,800 3,665 3,432 3,550 57,800 57,900 3,672 3,439 3,556 57,900 58,000 3,679 3,446 3,563 58,000 58,000 58,100 3,686 3,453 3,570 58,100 58,200 3,693 3,459 3,577 58,200 58,300 3,700 3,466 3,583 58,300 58,400 3,707 3,473 3,590 58,400 58,500 3,715 3,480 3,597 58,500 58,600 3,722 3,486 3,604 58,600 58,700 3,729 3,493 3,610 58,700 58,800 3,736 3,500 3,617 58,800 58,900 3,743 3,507 3,624 58,900 59,000 3,750 3,513 3,631 59,000 59,000 59,100 3,758 3,520 3,637 59,100 59,200 3,765 3,527 3,644 59,200 59,300 3,772 3,534 3,651 59,300 59,400 3,779 3,540 3,658 59,400 59,500 3,786 3,547 3,664 59,500 59,600 3,793 3,554 3,671 59,600 59,700 3,800 3,561 3,678 59,700 59,800 3,808 3,567 3,685 59,800 59,900 3,815 3,574 3,691 59,900 60,000 3,822 3,581 3,698 60,000 60,000 60,100 3,829 3,588 3,705 60,100 60,200 3,836 3,594 3,712 60,200 60,300 3,843 3,601 3,718 60,300 60,400 3,850 3,608 3,725 60,400 60,500 3,858 3,615 3,732 60,500 60,600 3,865 3,621 3,739 60,600 60,700 3,872 3,628 3,745 60,700 60,800 3,879 3,635 3,752 60,800 60,900 3,886 3,642 3,759 60,900 61,000 3,893 3,648 3,766 61,000 61,000 61,100 3,901 3,655 3,772 61,100 61,200 3,908 3,662 3,779 61,200 61,300 3,915 3,669 3,786 61,300 61,400 3,922 3,675 3,793 61,400 61,500 3,929 3,682 3,799 61,500 61,600 3,936 3,689 3,806 61,600 61,700 3,943 3,696 3,813 61,700 61,800 3,951 3,702 3,820 61,800 61,900 3,958 3,709 3,826 61,900 62,000 3,965 3,716 3,833 62,000 62,000 62,100 3,972 3,723 3,840 62,100 62,200 3,979 3,729 3,847 62,200 62,300 3,986 3,736 3,853 62,300 62,400 3,993 3,743 3,860 62,400 62,500 4,001 3,750 3,867 62,500 62,600 4,008 3,756 3,874 62,600 62,700 4,015 3,763 3,880 62,700 62,800 4,022 3,770 3,887 62,800 62,900 4,029 3,777 3,894 62,900 63,000 4,036 3,783 3,901

2023 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 4,044 3,790 3,907 63,100 63,200 4,051 3,797 3,914 63,200 63,300 4,058 3,804 3,921 63,300 63,400 4,065 3,810 3,928 63,400 63,500 4,072 3,817 3,934 63,500 63,600 4,079 3,824 3,941 63,600 63,700 4,086 3,831 3,948 63,700 63,800 4,094 3,837 3,955 63,800 63,900 4,101 3,844 3,961 63,900 64,000 4,108 3,851 3,968 64,000 64,000 64,100 4,115 3,858 3,975 64,100 64,200 4,122 3,864 3,982 64,200 64,300 4,129 3,871 3,988 64,300 64,400 4,136 3,878 3,995 64,400 64,500 4,144 3,885 4,002 64,500 64,600 4,151 3,891 4,009 64,600 64,700 4,158 3,898 4,015 64,700 64,800 4,165 3,905 4,022 64,800 64,900 4,172 3,912 4,029 64,900 65,000 4,179 3,918 4,036 65,000 65,000 65,100 4,187 3,925 4,042 65,100 65,200 4,194 3,932 4,049 65,200 65,300 4,201 3,939 4,056 65,300 65,400 4,208 3,945 4,063 65,400 65,500 4,215 3,952 4,069 65,500 65,600 4,222 3,959 4,076 65,600 65,700 4,229 3,966 4,083 65,700 65,800 4,237 3,972 4,090 65,800 65,900 4,244 3,979 4,096 65,900 66,000 4,251 3,986 4,103 66,000 66,000 66,100 4,258 3,993 4,110 66,100 66,200 4,265 3,999 4,117 66,200 66,300 4,272 4,006 4,123 66,300 66,400 4,279 4,013 4,130 66,400 66,500 4,287 4,020 4,137 66,500 66,600 4,294 4,026 4,144 66,600 66,700 4,301 4,033 4,150 66,700 66,800 4,308 4,040 4,157 66,800 66,900 4,315 4,047 4,164 66,900 67,000 4,322 4,053 4,171 67,000 67,000 67,100 4,330 4,060 4,177 67,100 67,200 4,337 4,067 4,184 67,200 67,300 4,344 4,074 4,191 67,300 67,400 4,351 4,080 4,198 67,400 67,500 4,358 4,087 4,204 67,500 67,600 4,365 4,094 4,211 67,600 67,700 4,372 4,101 4,218 67,700 67,800 4,380 4,107 4,225 67,800 67,900 4,387 4,114 4,231 67,900 68,000 4,394 4,121 4,238 68,000 68,000 68,100 4,401 4,128 4,245 68,100 68,200 4,408 4,134 4,252 68,200 68,300 4,415 4,141 4,258 68,300 68,400 4,422 4,148 4,265 68,400 68,500 4,430 4,155 4,272 68,500 68,600 4,437 4,161 4,279 68,600 68,700 4,444 4,168 4,285 68,700 68,800 4,451 4,175 4,292 68,800 68,900 4,458 4,182 4,299 68,900 69,000 4,465 4,188 4,306 69,000 69,000 69,100 4,473 4,195 4,312 69,100 69,200 4,480 4,202 4,319 69,200 69,300 4,487 4,209 4,326 69,300 69,400 4,494 4,215 4,333 69,400 69,500 4,501 4,222 4,339 69,500 69,600 4,508 4,229 4,346 69,600 69,700 4,515 4,236 4,353 69,700 69,800 4,523 4,242 4,360 69,800 69,900 4,530 4,249 4,366 69,900 70,000 4,537 4,256 4,373 70,000 70,000 70,100 4,544 4,263 4,380 70,100 70,200 4,551 4,269 4,387 70,200 70,300 4,558 4,276 4,393 70,300 70,400 4,565 4,283 4,400 70,400 70,500 4,573 4,290 4,407 70,500 70,600 4,580 4,296 4,414 70,600 70,700 4,587 4,303 4,420 70,700 70,800 4,594 4,310 4,427 70,800 70,900 4,601 4,317 4,434 70,900 71,000 4,608 4,323 4,441 71,000 71,000 71,100 4,616 4,330 4,447 71,100 71,200 4,623 4,337 4,454 71,200 71,300 4,630 4,344 4,461 71,300 71,400 4,637 4,350 4,468 71,400 71,500 4,644 4,357 4,474 71,500 71,600 4,651 4,364 4,481 71,600 71,700 4,658 4,371 4,488 71,700 71,800 4,666 4,377 4,495 71,800 71,900 4,673 4,384 4,501 71,900 72,000 4,680 4,391 4,508 72,000 72,000 72,100 4,687 4,398 4,515 72,100 72,200 4,694 4,404 4,522 72,200 72,300 4,701 4,411 4,528 72,300 72,400 4,708 4,418 4,535 72,400 72,500 4,716 4,425 4,542 72,500 72,600 4,723 4,431 4,549 72,600 72,700 4,730 4,438 4,555 72,700 72,800 4,737 4,445 4,562 72,800 72,900 4,744 4,452 4,569 72,900 73,000 4,751 4,458 4,576 73,000 73,000 73,100 4,759 4,465 4,582 73,100 73,200 4,766 4,472 4,589 73,200 73,300 4,773 4,479 4,596 73,300 73,400 4,780 4,485 4,603 73,400 73,500 4,787 4,492 4,609 73,500 73,600 4,794 4,499 4,616 73,600 73,700 4,801 4,506 4,623 73,700 73,800 4,809 4,512 4,630 73,800 73,900 4,816 4,519 4,636 73,900 74,000 4,823 4,526 4,643 74,000 74,000 74,100 4,830 4,533 4,650 74,100 74,200 4,837 4,539 4,657 74,200 74,300 4,844 4,546 4,663 74,300 74,400 4,851 4,553 4,670 74,400 74,500 4,859 4,560 4,677 74,500 74,600 4,866 4,566 4,684 74,600 74,700 4,873 4,573 4,690 74,700 74,800 4,880 4,580 4,697 74,800 74,900 4,887 4,587 4,704 74,900 75,000 4,894 4,593 4,711 75,000 75,000 75,100 4,902 4,600 4,717 75,100 75,200 4,909 4,607 4,724 75,200 75,300 4,916 4,614 4,731 75,300 75,400 4,923 4,620 4,738 75,400 75,500 4,930 4,627 4,744 75,500 75,600 4,937 4,634 4,751 75,600 75,700 4,944 4,641 4,758 75,700 75,800 4,952 4,647 4,765 75,800 75,900 4,959 4,654 4,771 75,900 76,000 4,966 4,661 4,778 76,000 76,000 76,100 4,973 4,668 4,785 76,100 76,200 4,980 4,674 4,792 76,200 76,300 4,987 4,681 4,798 76,300 76,400 4,994 4,688 4,805 76,400 76,500 5,002 4,695 4,812 76,500 76,600 5,009 4,701 4,819 76,600 76,700 5,016 4,708 4,825 76,700 76,800 5,023 4,715 4,832 76,800 76,900 5,030 4,722 4,839 76,900 77,000 5,037 4,728 4,846 77,000 77,000 77,100 5,045 4,735 4,852 77,100 77,200 5,052 4,742 4,859 77,200 77,300 5,059 4,749 4,866 77,300 77,400 5,066 4,755 4,873 77,400 77,500 5,073 4,762 4,879 77,500 77,600 5,080 4,769 4,886 77,600 77,700 5,087 4,776 4,893 77,700 77,800 5,095 4,782 4,900 77,800 77,900 5,102 4,789 4,906 77,900 78,000 5,109 4,796 4,913 78,000 78,000 78,100 5,116 4,803 4,920 78,100 78,200 5,123 4,809 4,927 78,200 78,300 5,130 4,816 4,933 78,300 78,400 5,137 4,823 4,940 78,400 78,500 5,145 4,830 4,947 78,500 78,600 5,152 4,836 4,954 78,600 78,700 5,159 4,843 4,960 78,700 78,800 5,166 4,850 4,967 78,800 78,900 5,173 4,857 4,974 78,900 79,000 5,180 4,863 4,981 79,000 79,000 79,100 5,188 4,870 4,987 79,100 79,200 5,195 4,877 4,994 79,200 79,300 5,202 4,884 5,001 79,300 79,400 5,209 4,890 5,008 79,400 79,500 5,216 4,897 5,014 79,500 79,600 5,223 4,904 5,021 79,600 79,700 5,230 4,911 5,028 79,700 79,800 5,238 4,917 5,035 79,800 79,900 5,245 4,924 5,041 79,900 80,000 5,252 4,931 5,048 80,000 80,000 80,100 5,259 4,938 5,055 80,100 80,200 5,266 4,944 5,062 80,200 80,300 5,273 4,951 5,068 80,300 80,400 5,280 4,958 5,075 80,400 80,500 5,288 4,965 5,082 80,500 80,600 5,295 4,971 5,089 80,600 80,700 5,302 4,978 5,095 80,700 80,800 5,309 4,985 5,102 80,800 80,900 5,316 4,992 5,109 80,900 81,000 5,323 4,998 5,116 81,000 81,000 81,100 5,331 5,005 5,122 81,100 81,200 5,338 5,012 5,129 81,200 81,300 5,345 5,019 5,136 81,300 81,400 5,352 5,025 5,143 81,400 81,500 5,359 5,032 5,149 81,500 81,600 5,366 5,039 5,156 81,600 81,700 5,373 5,046 5,163 81,700 81,800 5,381 5,052 5,170 81,800 81,900 5,388 5,059 5,176 81,900 82,000 5,395 5,066 5,183 82,000 82,000 82,100 5,402 5,073 5,190 82,100 82,200 5,409 5,079 5,197 82,200 82,300 5,416 5,086 5,203 82,300 82,400 5,423 5,093 5,210 82,400 82,500 5,431 5,100 5,217 82,500 82,600 5,438 5,106 5,224 82,600 82,700 5,445 5,113 5,230 82,700 82,800 5,452 5,120 5,237 82,800 82,900 5,459 5,127 5,244 82,900 83,000 5,466 5,133 5,251 83,000 83,000 83,100 5,474 5,140 5,257 83,100 83,200 5,481 5,147 5,264 83,200 83,300 5,488 5,154 5,271 83,300 83,400 5,495 5,160 5,278 83,400 83,500 5,502 5,167 5,284 83,500 83,600 5,509 5,174 5,291 83,600 83,700 5,516 5,181 5,298 83,700 83,800 5,524 5,187 5,305 83,800 83,900 5,531 5,194 5,311 83,900 84,000 5,538 5,201 5,318

5 2023 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 5,545 5,208 5,325 84,100 84,200 5,552 5,214 5,332 84,200 84,300 5,559 5,221 5,338 84,300 84,400 5,566 5,228 5,345 84,400 84,500 5,574 5,235 5,352 84,500 84,600 5,581 5,241 5,359 84,600 84,700 5,588 5,248 5,365 84,700 84,800 5,595 5,255 5,372 84,800 84,900 5,602 5,262 5,379 84,900 85,000 5,609 5,268 5,386 85,000 85,000 85,100 5,617 5,275 5,392 85,100 85,200 5,624 5,282 5,399 85,200 85,300 5,631 5,289 5,406 85,300 85,400 5,638 5,295 5,413 85,400 85,500 5,645 5,302 5,419 85,500 85,600 5,652 5,309 5,426 85,600 85,700 5,659 5,316 5,433 85,700 85,800 5,667 5,322 5,440 85,800 85,900 5,674 5,329 5,446 85,900 86,000 5,681 5,336 5,453 86,000 86,000 86,100 5,688 5,343 5,460 86,100 86,200 5,695 5,349 5,467 86,200 86,300 5,702 5,356 5,473 86,300 86,400 5,709 5,363 5,480 86,400 86,500 5,717 5,370 5,487 86,500 86,600 5,724 5,376 5,494 86,600 86,700 5,731 5,383 5,500 86,700 86,800 5,738 5,390 5,507 86,800 86,900 5,745 5,397 5,514 86,900 87,000 5,752 5,403 5,521 87,000 87,000 87,100 5,760 5,410 5,527 87,100 87,200 5,767 5,417 5,535 87,200 87,300 5,774 5,424 5,542 87,300 87,400 5,781 5,430 5,549 87,400 87,500 5,788 5,437 5,556 87,500 87,600 5,795 5,444 5,563 87,600 87,700 5,802 5,451 5,570 87,700 87,800 5,810 5,457 5,577 87,800 87,900 5,817 5,464 5,585 87,900 88,000 5,824 5,471 5,592 88,000 88,000 88,100 5,831 5,478 5,599 88,100 88,200 5,838 5,484 5,606 88,200 88,300 5,845 5,491 5,613 88,300 88,400 5,852 5,498 5,620 88,400 88,500 5,860 5,505 5,628 88,500 88,600 5,867 5,511 5,635 88,600 88,700 5,874 5,518 5,642 88,700 88,800 5,881 5,525 5,649 88,800 88,900 5,888 5,532 5,656 88,900 89,000 5,895 5,538 5,663 89,000 89,000 89,100 5,903 5,545 5,670 89,100 89,200 5,910 5,552 5,678 89,200 89,300 5,917 5,559 5,685 89,300 89,400 5,924 5,565 5,692 89,400 89,500 5,931 5,572 5,699 89,500 89,600 5,938 5,579 5,706 89,600 89,700 5,945 5,586 5,713 89,700 89,800 5,953 5,592 5,720 89,800 89,900 5,960 5,599 5,728 89,900 90,000 5,967 5,606 5,735 90,000 90,000 90,100 5,974 5,613 5,742 90,100 90,200 5,981 5,619 5,749 90,200 90,300 5,988 5,626 5,756 90,300 90,400 5,995 5,633 5,763 90,400 90,500 6,003 5,640 5,771 90,500 90,600 6,010 5,646 5,778 90,600 90,700 6,017 5,653 5,785 90,700 90,800 6,024 5,660 5,792 90,800 90,900 6,031 5,667 5,799 90,900 91,000 6,038 5,673 5,806 91,000 91,000 91,100 6,046 5,680 5,813 91,100 91,200 6,053 5,687 5,821 91,200 91,300 6,060 5,694 5,828 91,300 91,400 6,067 5,700 5,835 91,400 91,500 6,074 5,707 5,842 91,500 91,600 6,081 5,714 5,849 91,600 91,700 6,088 5,721 5,856 91,700 91,800 6,096 5,727 5,863 91,800 91,900 6,103 5,734 5,871 91,900 92,000 6,110 5,741 5,878 92,000 92,000 92,100 6,117 5,748 5,885 92,100 92,200 6,124 5,754 5,892 92,200 92,300 6,131 5,761 5,899 92,300 92,400 6,138 5,768 5,906 92,400 92,500 6,146 5,775 5,914 92,500 92,600 6,153 5,781 5,921 92,600 92,700 6,160 5,788 5,928 92,700 92,800 6,167 5,795 5,935 92,800 92,900 6,174 5,802 5,942 92,900 93,000 6,181 5,808 5,949 93,000 93,000 93,100 6,189 5,815 5,956 93,100 93,200 6,196 5,822 5,964 93,200 93,300 6,203 5,829 5,971 93,300 93,400 6,210 5,835 5,978 93,400 93,500 6,217 5,842 5,985 93,500 93,600 6,224 5,849 5,992 93,600 93,700 6,231 5,856 5,999 93,700 93,800 6,239 5,862 6,006 93,800 93,900 6,246 5,869 6,014 93,900 94,000 6,253 5,876 6,021 94,000 94,000 94,100 6,260 5,883 6,028 94,100 94,200 6,267 5,889 6,035 94,200 94,300 6,274 5,896 6,042 94,300 94,400 6,281 5,903 6,049 94,400 94,500 6,289 5,910 6,057 94,500 94,600 6,296 5,916 6,064 94,600 94,700 6,303 5,923 6,071 94,700 94,800 6,310 5,930 6,078 94,800 94,900 6,317 5,937 6,085 94,900 95,000 6,324 5,943 6,092 95,000 95,000 95,100 6,332 5,950 6,099 95,100 95,200 6,339 5,957 6,107 95,200 95,300 6,346 5,964 6,114 95,300 95,400 6,353 5,970 6,121 95,400 95,500 6,360 5,977 6,128 95,500 95,600 6,367 5,984 6,135 95,600 95,700 6,374 5,991 6,142 95,700 95,800 6,382 5,997 6,149 95,800 95,900 6,389 6,004 6,157 95,900 96,000 6,396 6,011 6,164 96,000 96,000 96,100 6,403 6,018 6,171 96,100 96,200 6,410 6,024 6,178 96,200 96,300 6,417 6,031 6,185 96,300 96,400 6,424 6,038 6,192 96,400 96,500 6,432 6,045 6,200 96,500 96,600 6,439 6,051 6,207 96,600 96,700 6,446 6,058 6,214 96,700 96,800 6,453 6,065 6,221 96,800 96,900 6,460 6,072 6,228 96,900 97,000 6,467 6,078 6,235 97,000 97,000 97,100 6,475 6,085 6,242 97,100 97,200 6,482 6,092 6,250 97,200 97,300 6,489 6,099 6,257 97,300 97,400 6,496 6,105 6,264 97,400 97,500 6,503 6,112 6,271 97,500 97,600 6,510 6,119 6,278 97,600 97,700 6,517 6,126 6,285 97,700 97,800 6,525 6,132 6,292 97,800 97,900 6,532 6,139 6,300 97,900 98,000 6,539 6,146 6,307 98,000 98,000 98,100 6,546 6,153 6,314 98,100 98,200 6,553 6,159 6,321 98,200 98,300 6,560 6,166 6,328 98,300 98,400 6,567 6,173 6,335 98,400 98,500 6,575 6,180 6,343 98,500 98,600 6,582 6,186 6,350 98,600 98,700 6,589 6,193 6,357 98,700 98,800 6,596 6,200 6,364 98,800 98,900 6,603 6,207 6,371 98,900 99,000 6,610 6,213 6,378 99,000 99,000 99,100 6,618 6,220 6,385 99,100 99,200 6,625 6,227 6,393 99,200 99,300 6,632 6,234 6,400 99,300 99,400 6,639 6,240 6,407 99,400 99,500 6,646 6,247 6,414 99,500 99,600 6,653 6,254 6,421 99,600 99,700 6,660 6,261 6,428 99,700 99,800 6,668 6,267 6,435 99,800 99,900 6,675 6,274 6,443 99,900 100,000 6,682 6,281 6,450 100,000 and over

6,682 See the 6,450

plus tax rate plus

7.15% of schedule 7.15% of

excess below. excess

over

over

100,000

100,000 2023 TAX RATE SCHEDULES For Single Individuals and Married Persons Filing Separate Returns If the taxable income is:

The tax is: Less than $24,500

5.8% of Maine taxable income $24,500 but less than $58,050

$1,421 plus 6.75% of excess over $24,500 $58,050 or more

$3,686 plus 7.15% of excess over $58,050 For Unmarried or Legally Separated Individuals who Qualify as Heads of Household If the taxable income is:

The tax is: Less than $36,750

5.8% of Maine taxable income $36,750 but less than $87,100

$2,132 plus 6.75% of excess over $36,750 $87,100 or more

$5,531 plus 7.15% of excess over $87,100 For Married Individuals and Surviving Spouses Filing Joint Returns If the taxable income is:

The tax is: Less than $49,050

5.8% of Maine taxable income $49,050 but less than $116,100

$2,845 plus 6.75% of excess over $49,050 $116,100 or more

$7,371 plus 7.15% of excess over $116,100