1040ES-ME: Estimated Payment Vouchers (2025)
Maine · Maine Revenue Services · Used for tax years 2025
Form 1040ES-ME provides vouchers for mailing 2025 Maine estimated individual income tax payments. It includes a worksheet to calculate estimated tax and a record of installment payments and any 2024 overpayment applied.
Who files this form
In most cases, you must make estimated Maine income tax payments for 2025 if both apply:
- Your estimated Maine income tax, after withholding and allowable credits, is $1,000 or more.
- Your prior-year tax liability was also $1,000 or more.
Form 1040ES-ME is the payment voucher for mailed payments. If you pay electronically through the Maine Tax Portal, you do not need to file the vouchers.
When it's due
For tax year 2025, calendar-year taxpayers may pay all estimated tax on April 15, 2025, or pay in four equal installments:
- Voucher 1: April 15, 2025.
- Voucher 2: June 16, 2025.
- Voucher 3: September 15, 2025.
- Voucher 4: January 15, 2026.
Farmers and fishermen: If at least two-thirds of your estimated adjusted gross income is from farming or fishing, you may make one estimated payment for 2025 on or before January 15, 2026. You do not need to make an estimated payment if you file your 2025 individual income tax return on or before March 1, 2026, and pay the total tax then.
Fiscal-year taxpayers must adjust the payment dates to match their fiscal year.
What you'll need
Use the 2025 Estimated Tax Worksheet on page 2 and keep it for your records. It calls for information about your expected income, Maine income adjustments, deductions, exemptions, credits, credit recapture amounts, and Maine withholding.
The worksheet refers to:
- The 2025 federal Estimated Tax Worksheet for expected total income.
- The 2024 Form 1040ME, Schedules 1S, 1A, and A for Maine adjustments and credits.
- Maine Schedule 2 and its instructions if you plan to itemize deductions.
For a mailed payment, complete the appropriate voucher with your name, Social Security number, address, and payment amount. Include your spouse’s name and Social Security number if you plan to file a joint 2025 return. Include a check or money order payable to Treasurer, State of Maine.
How to file
Pay online: Use the Maine Tax Portal at revenue.maine.gov. Electronic payments do not require Form 1040ES-ME vouchers.
Pay by mail: Detach the appropriate voucher and mail it with a check or money order payable to Treasurer, State of Maine to:
Maine Revenue Services
P.O. Box 9101
Augusta, ME 04332-9101
Check the voucher boxes if you are a first-time estimated tax filer or your address has changed. Fiscal-year filers must enter their tax year-ending month and year.
You can download Form 1040ES-ME at maine.gov/revenue/tax-return-forms.
Certain taxpayers with large annual tax liabilities must pay electronically. The form directs taxpayers to Maine Rule 102 at maine.gov/revenue under Laws & Rules.
Common mistakes
- Leaving out spouse information: If you plan to file a joint 2025 return, enter your spouse’s name and Social Security number on the voucher.
- Underpaying an installment: A penalty accrues automatically on underpayments of the required installment amount for the period of underpayment.
- Using the prior-year tax rule for unusual event income: The special rule requires estimated tax equal to 90% of the tax liability on that income. You cannot use the prior-year tax liability rule for it.
- Overlooking deduction or exemption limits: If Maine adjusted gross income exceeds $100,000, your standard or itemized deduction may be reduced. If it exceeds $333,450, complete the Worksheet for Phaseout of Personal Exemption Amount.
- Mailing payments when electronic payment is required: Certain taxpayers with large annual tax liabilities must remit payments electronically. See Maine Rule 102.
Questions people ask
Can I apply my 2024 overpayment to 2025 estimated tax?
Yes. If you elected to apply your 2024 overpayment to your 2025 estimated tax, you may apply it partly or fully to any installment.
How do I calculate my estimated tax?
Use the worksheet on page 2. The regular rule requires estimated tax of at least the smaller of your prior-year tax liability, if that year covered 12 months, or 90% of your current-year tax liability. Special rules apply to unusual event income, and the underpayment penalty provision has a separate percentage for farmers and fishermen.
What if my expected income changes during the year?
You may need to start paying estimated tax later in the year even if no payment was required initially. Once you know about the change and calculate the tax, you may pay it on the next installment due date or in equal installments over the remaining due dates. If your estimated liability decreases because your income changes, reduce the remaining installments.
What is unusual event income?
For this rule, Maine taxable income means income subject to Maine income tax but not Maine withholding, such as business income and capital gains, rather than wages. Unusual event income occurs when that income during an estimated tax installment period exceeds the amount for the same prior-year period by $500,000 or more. The form requires estimated tax equal to 90% of the tax liability on unusual event income, in addition to estimated tax due on other income.