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