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.00 .00 .00 .00 .00 RESIDENCY STATUS (Check one)
Resident Safe Harbor Resident
Part-year Resident
Nonresident Nonresident Alien
(Maine Nonresident) Nonresident Alien
(Maine Resident) Check here if you are filing Schedule NRH You Spouse 14. FEDERAL ADJUSTED GROSS INCOME..........................................................................14. 15a. INCOME ADDITION MODIFICATIONS. (From Schedule 1A, line 11.).............................15a. 15b. INCOME SUBTRACTION MODIFICATIONS. (From Schedule 1S, line 27.)....................15b. 16. MAINE ADJUSTED GROSS INCOME. (Line 14 plus line 15a, minus line 15b.)................16. 17. DEDUCTION. Standard (See page 4 of the instructions.)......................................17. Itemized (See Maine Schedule 2 and page 4 of the instructions.) 17a. Check here if you itemized deductions on your federal income tax return.... 17a. 2025 MAINE INDIVIDUAL INCOME TAX FORM 1040ME For tax period 1/1/2025 to 12/31/2025 or to 2025 Check here if this is an AMENDED return. *2502100* See instructions. Print neatly in blue or black ink only. Your Social Security Number Spouse’s Social Security Number Home Phone Number Work Phone Number Single Married filing jointly (Even if only one had income) Married filing separately. Enter spouse’s social security number and full name above. Head of household (with qualifying person) Qualifying surviving spouse with dependent child (Year spouse died ) 1. Maine Clean Election Fund. Maine Residents Only. Check here if you, or your spouse, if filing jointly, want $3 to go to this fund. 2. Check here if you were engaged in COMMERCIAL FARMING OR FISHING during 2025........................ Your First Name MI Your Last Name Spouse’s First Name MI Spouse’s Last Name Current Mailing Address (P.O. Box, street, and apartment number) City or Town State ZIP Code Note: If either spouse is deceased, enter the date of death on Form 1040ME, page 3 in the spaces provided above the signature area. Calculate Your Taxable Income Maine Property Tax Fairness Credit / Maine Sales Tax Fairness Credit. Maine residents and part-year residents only. See Schedule PTFC/STFC. Check this box if you are filing a return only to claim the Property Tax Fairness Credit on line 25d and/or the Sales Tax Fairness Credit on line 25e. Otherwise, leave this box blank. Follow the instructions on Schedule PTFC/STFC. Continue on Form 1040ME, page 2 A. 13. Enter the TOTAL number of EXEMPTIONS. See instructions...................... 13. 13a. Enter the TOTAL number of qualifying children and dependents. Also see Form 1040ME, Schedule A, line 1 or 10.. 13a. Foreign country name Foreign province/state/county Foreign postal code 12. CHECK IF: You Spouse were was 65 or over........12a. 12c. Blind................12b. 12d. DO NOT ENTER $ signs, commas, or decimals. 99 3. 4. 5. 6. 7. 8. 8a. 9. 10. 11. 11a. FILING STATUS (Check one) CLEAR ALL PRINT
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.00 Calculate Your Tax and Nonrefundable Credits 2025 FORM 1040ME, Page 2 *2502101* Tax Payments/Refundable Credits Sales Tax/Use Tax/Voluntary Contributions
.00 Continue on Form 1040ME, page 3 DO NOT ENTER $ signs, commas, or decimals. 99 18. EXEMPTION. (Multiply line 13 x $5,150.)............................................................................18.
CAUTION - your exemption amount may be limited. See instructions. 19. TAXABLE INCOME. (Line 16 minus lines 17 and 18.)........................................................19. 20. INCOME TAX. (Find the tax for the amount on line 19 in the tax table
in this booklet or compute your tax using the tax table or tax rate schedules
available at maine.gov/revenue/tax-return-forms.)..............................................................20. 20a. TAX CREDIT RECAPTURE AMOUNTS. (Enclose worksheet(s) - see instructions)........20a. 21. NONRESIDENT CREDIT. (For part-year residents, nonresidents and
safe harbor residents only.) From Schedule NR, line 9 or NRH, line 11...............................21.
(You MUST attach a copy of your federal return and TDY papers, if applicable.) 22. TOTAL TAX. (Line 20 plus line 20a minus line 21)..............................................................22. 23. NONREFUNDABLE TAX CREDITS. (From Maine Schedule A, line 23.)...........................23. 24. NET TAX. (Line 22 minus line 23.) (Nonresidents see instructions.)...................................24. 25. TAX PAYMENTS.
a. Maine income tax withheld. (Enclose W-2, 1099 and 1099ME forms.)................... 25a.
b. 2025 estimated tax payments and 2024 credit carried forward, extension
payments and payments with original return. (Include any REAL ESTATE
WITHHOLDING tax payments.).....................................................................................25b.
c. REFUNDABLE TAX CREDITS. (From Maine Schedule A, line 9.)................................25c.
d. Property Tax Fairness Credit. (Schedule PTFC/STFC, line 16)...................................25d.
(See instructions.) (For Maine residents and part-year residents only.)
e. Sales Tax Fairness Credit. (Schedule PTFC/STFC, line 17 or 17a.)...........................25e.
(See instructions.) (For Maine residents and part-year residents only.)
f. TOTAL. (Add lines 25a, b, c, d, and e.)...........................................................................25f. 26. If this is an amended return, enter overpayment, if any, on original return or
as previously adjusted.........................................................................................................26. 27. Line 25f minus line 26. (If negative, enter a minus sign in the box to the left
of the number.).....................................................................................................................27. 28. INCOME TAX OVERPAID. If line 27 is larger than line 24, enter amount
overpaid. (Line 27 minus line 24 - if line 24 is negative, enter line 27 here.).......................28. 29. INCOME TAX UNDERPAID. If line 24 is larger than line 27, enter amount
underpaid. (Line 24 minus line 27.) (See instructions.)........................................................29.
30. USE TAX (SALES TAX). (See instructions.).......................................................................30. 30a. SALES TAX ON CASUAL RENTALS OF LIVING QUARTERS. (See instructions.)........30a. 31. CHARITABLE CONTRIBUTIONS and PARK PASSES. (From Maine Schedule CP, line 12.)....31. 32. UNDERPAYMENT OF ESTIMATED TAX. (Enclose Form 2210ME.)
Check here if you checked the box on Form 2210ME, line 17.................. .................32. 33. NET OVERPAYMENT. (Line 28 minus lines 30, 30a, 31, and 32.) – Note: If the total of
lines 30, 30a, 31, and 32 is greater than line 28, enter as amount due on line 35................33. 34. Amount of line 33 to be
CREDITED to
2026 estimated tax..........34a. REFUND ........34b.
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.00 Your signature Date signed Your occupation Spouse’s signature (If joint return, both must sign) Date signed Spouse’s occupation Your email address Preparer’s signature Date signed Preparer’s phone number Print preparer’s name and name of business
Preparer’s SSN or PTIN Do you want to allow another person to discuss this return with Maine Revenue Services? Yes (complete the following). No. Designee’s name:
Phone no.:
Personal identification #: Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Paid Preparer’s Use Only DO NOT SEND PHOTOCOPIES OF RETURNS Third Party Designee (See page 5 of the instructions.) SIGN HERE Keep a copy of this return for your records. IMPORTANT NOTE If taxpayer is deceased, If spouse is deceased,
enter date of death. enter date of death. *2502111* (Month) (Day) (Year) (Month) (Day) (Year) Payment Plan Injured Spouse Name(s) as shown on Form 1040ME Your Social Security Number 35. Total Amount Due. (Add lines 29, 30, 30a, 31, and 32.) - Note: If line 28 is greater than
zero and the total of lines 30, 30a, 31, and 32 is greater than line 28, enter the difference
as an amount due on this line (Pay in full with your return)...................................................35. MAINE TAX PORTAL at revenue.maine.gov or ENCLOSE CHECK payable to: Treasurer, State of Maine. DO NOT SEND CASH. TAX DUE 2025 FORM 1040ME, Page 3 DO NOT ENTER $ signs, commas, or decimals. 99 REFUND DUE 34e. Type of Account: Checking Savings IF YOU WOULD LIKE YOUR REFUND SENT DIRECTLY TO YOUR BANK ACCOUNT ($20,000 or less), see page 5 of the instructions and fill in the lines below. Check here if this refund will go to an account outside the United States.......................... 34c . Routing Number 34d. Account Number CLEAR ALL PRINT