1040C-ES-ME: Estimated Tax Payment Voucher for Composite Filers (2025)
Maine · Maine Revenue Services · Used for tax years 2025
Form 1040C-ES-ME provides Maine’s 2025 estimated tax payment vouchers for composite filers. Each voucher records the entity’s identifying and contact information, payment amount, and fiscal year ending, if applicable.
Who files this form
Form 1040C-ES-ME is an estimated tax payment voucher for composite filers. The form does not state who is required to make estimated payments.
If you pay electronically through the Maine Tax Portal, you do not need to file this voucher.
When it's due
For tax year 2025, the printed payment deadlines are:
- Voucher 1: April 15, 2025.
- Voucher 2: June 16, 2025.
- Voucher 3: September 15, 2025.
- Voucher 4: January 15, 2026.
What you'll need
To complete the voucher, have these details ready:
- Entity name and FEIN.
- Contact phone number.
- Entity mailing address, including city or town, state, and ZIP code.
- Payment amount.
- Fiscal year ending month and year, if applicable.
For a mailed payment, include the detached voucher and a check or money order payable to Treasurer, State of Maine.
How to file
Pay electronically: Use the Maine Tax Portal at revenue.maine.gov. Paying this way eliminates the need to file Form 1040C-ES-ME.
Pay by mail: Complete and detach the voucher. Include a check or money order payable to Treasurer, State of Maine, and mail it to:
Maine Revenue Services
P.O. Box 9101
Augusta, ME 04332-9101
Questions people ask
Do I need to mail a voucher if I pay online?
No. Paying through the Maine Tax Portal at revenue.maine.gov eliminates the need to file Form 1040C-ES-ME.
What should I mark if this is my first estimated payment filing?
Check the box labeled “Check if you are a first-time estimate filer.”
What if my address has changed?
Check the address-change box on the voucher.
What extra information does a fiscal year filer enter?
Enter the month and year your fiscal year ends in the space provided.