1040C-ME: Composite Filing of Maine Income Tax for Nonresident Owners and Partnership Audit Return (2025)
Maine · Maine Revenue Services · Used for tax years 2025
Form 1040C-ME is Maine’s composite income tax return for nonresident owners of pass-through entities. It reports composite income, tax, credits, payments, and any refund or amount due. Partnerships can also use an amended return to report federal modification amended return or al
Who files this form
Form 1040C-ME is for composite filing of Maine income tax for nonresident owners. The form defines an “owner” as a partner or shareholder of a pass-through entity.
The form also includes a checkbox for partnerships filing an amended return to report federal modification amended return or alternative procedure report adjustments. The supplied form does not state who is required to participate in composite filing.
What you'll need
- Schedule 1040C-ME-1: Enclose this schedule showing participating owners. Its line 7 supplies the composite income amount.
- Tax credit recapture worksheets: Enclose these when reporting recapture amounts on line 3.
- Schedule A of Form 1040C-ME: Use line 20 for nonrefundable credits and line 7 for refundable credits, if applicable.
- Form 1099ME: Enclose this when reporting Maine income tax withheld on line 6a.
- Form 2210ME: Enclose this when reporting a penalty for underpayment of estimated tax on line 9.
You will also need the entity’s name, federal EIN, mailing address, contact information, and the participating and total owner counts. For direct deposit, provide the bank routing number, account number, and account type.
How to file
You can file and pay on the Maine Tax Portal at revenue.maine.gov.
For a paper return, sign and date the member/owner signature section.
If you are not enclosing a check, mail the return to:
Maine Revenue Services
P.O. Box 1064
Augusta, ME 04332-1064
If you are enclosing a check, make it payable to “Treasurer, State of Maine” and mail it with the return to:
Maine Revenue Services
P.O. Box 1065
Augusta, ME 04332-1065
Pay the total due on line 10 in full with the return. The form warns that you may be required to make payments electronically and refers to the instructions or MRS Rule 102.
Common mistakes
- Leaving out enclosures: The form calls for Schedule 1040C-ME-1 and, where applicable, tax credit recapture worksheets, Form 1099ME, and Form 2210ME.
- Missing a negative total on line 6e: If the result is negative, enter a minus sign to the left of the number and skip to line 7b.
- Overlooking electronic payment requirements: The form says electronic payments may be required. See the instructions or MRS Rule 102.
- Missing the foreign-account checkbox: Check the box if your direct-deposit refund will go to an account outside the United States.
Questions people ask
How is the tax on line 2 calculated?
Multiply the composite income on line 1 by 7.15% (0.0715). The form also refers you to the instructions.
Can an overpayment be applied to next year’s estimated tax?
Yes. Line 8a lets you apply an overpayment from this 2025 return to 2026 estimated tax. Line 8b is for the amount to be refunded.
Can I have my refund deposited into a bank account?
The form offers direct deposit for refunds of $20,000 or less. Enter the routing number, account number, and whether the account is checking or savings. Check the designated box if the refund will go to an account outside the United States.
Can I authorize someone else to discuss the return with Maine Revenue Services?
Yes. Select “Yes” in the Third Party Designee section and provide the designee’s name, phone number, and personal identification number.