2026 Estimated Tax Worksheet, Line 6a Phaseout of Itemized / Standard Deductions Worksheet 36 M.R.S. 5124-C(2) and 5125(7) TAXPAYER NAME:______________________________________ SSN: _____________________ You must use this Worksheet to calculate the reduction of your standard deduction amount or itemized deduction amount if your estimated Maine adjusted gross income for 2026 is greater than $102,250 if single or married filing separately; $153,400 if head of household; or $204,550 if married filing jointly or qualifying surviving spouse. 1. Enter your estimated 2026 Maine adjusted gross income (2026 Estimated Tax

Worksheet, line 5)................................................................................................................. 1. ________________ 2. Enter $102,250 if single or married filing separately; $153,400 if head of household; or...... 2. ________________

$204,550 if married filing jointly or qualifying surviving spouse. 3. Subtract line 2 from line 1. If zero or less, do not complete this worksheet - your

deduction is not subject to the phaseout............................................................................... 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 the 2026 standard deduction amount for your filing status or your total estimated

2026 Maine itemized deductions*, whichever applies........................................................... 6. ________________ 7. Multiply line 6 by line 5.......................................................................................................... 7. ________________ 8. Estimated 2026 Maine itemized deductions or standard deduction.

Subtract line 7 from line 6. Enter this amount on your 2026 Estimated Tax

Worksheet, line 6a ................................................................................................................ 8. ________________ *See Form 1040ME, Schedule 2 and related instructions. The maximum 2026 Maine itemized deductions that may be claimed (other than medical and dental expenses) is $37,100 plus medical and dental expenses included in federal itemized deductions. Revised: December 2025

2026 Estimated Tax Worksheet, Line 6b Phaseout of Personal Exemption Deduction Amount Worksheet 36 M.R.S. 5126-A(2) TAXPAYER NAME:______________________________________ SSN: _____________________ You must use this Worksheet to calculate the reduction of your personal exemption deduction amount if your estimated Maine adjusted gross income for 2026 is greater than $341,000 if single; $375,050 if head of household; $409,150 if married filing jointly or qualifying surviving spouse; or $204,575 if married filing separately. 1. Enter your estimated 2026 Maine adjusted gross income (2026 Estimated Tax

Worksheet, line 5)................................................................................................................. 1. ________________ 2. Enter $341,000 if single; $375,050 if head of household; $409,150 if married filing jointly

or qualifying surviving spouse; or $204,575 if married filing separately................................ 2. ________________

3. Subtract line 2 from line 1. If zero or less, do not complete this worksheet - your

personal exemption amount is not subject to the phaseout.................................................. 3. ________________ 4. Enter $125,000 if single or head of household or married filing jointly or

qualifying surviving spouse; or $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 2026 personal exemption amount ($5,300 if single, head of household,

or married filing separately; $10,600 if married filing jointly or qualifying surviving spouse).

Note: Enter $0 if you (or if married filing jointly, both you and your spouse) can be

claimed as a dependent on another person’s return. If married filing jointly and only

one spouse may be claimed on another person’s return, enter $5,300................................ 6. ________________ 7. Multiply line 6 by line 5.......................................................................................................... 7. ________________ 8. Estimated 2026 Maine personal exemption amount.

Subtract line 7 from line 6. Enter this amount on your 2026 Estimated Tax

Worksheet, line 6b ................................................................................................................ 8. ________________ Revised: December 2025