1040ME Form: Individual Income Tax Return (2024)
Maine · Maine Revenue Services · Used for tax years 2024
Form 1040ME is Maine’s individual income tax return for 2024. It reports income, deductions, exemptions, tax credits and payments to calculate your refund or amount due.
What you'll need
Gather the information and attachments that apply to your return:
- Your Social Security number and, if applicable, your spouse’s Social Security number, plus your current mailing address.
- Your federal adjusted gross income for line 14.
- W-2, 1099, and 1099ME forms to enclose when reporting Maine income tax withheld on line 25a.
- Records of estimated tax payments, credit carried forward, extension payments, payments with the original return, and real estate withholding payments for line 25b.
- Applicable Maine schedules: Schedule 1A for income additions, Schedule 1S for income subtractions, Schedule 2 for itemized deductions, and Schedule A for tax credits.
- Schedule PTFC/STFC if claiming the Property Tax Fairness Credit or Sales Tax Fairness Credit.
- Schedule NR or NRH for the nonresident credit. Line 21 requires a copy of your federal return and TDY papers, if applicable.
- Tax credit recapture worksheets for line 20a, Schedule CP for charitable contributions and park passes, and Form 2210ME for underpayment of estimated tax, as applicable.
How to file
Complete the return neatly in blue or black ink. Check one filing status and one residency status, complete the applicable lines, and enclose the required attachments.
Sign and date the return. If filing jointly, both spouses must sign. Keep a copy for your records, but do not send a photocopy of the return.
If you owe tax, the form says to pay in full with your return. Pay through the Maine Tax Portal at revenue.maine.gov, or enclose a check payable to Treasurer, State of Maine. Do not send cash.
The supplied form does not give a mailing address or instructions for electronically filing the return.
Common mistakes
- Do not enter dollar signs, commas, or decimals in the amount fields.
- Do not assume the full exemption amount is available. The form cautions that it may be limited.
- Do not omit the federal return copy and applicable TDY papers required for the nonresident credit on line 21.
- Check the credit-only box only if filing solely to claim the Property Tax Fairness Credit and/or Sales Tax Fairness Credit. Otherwise, leave it blank.
- Do not forget either spouse’s signature on a joint return.
- If either spouse is deceased, enter the date of death in the spaces above the signature area on page 3.
- Do not send cash or photocopies of returns. Keep a copy for your records.
Questions people ask
Can I receive my refund by direct deposit?
The form offers direct deposit for refunds of $20,000 or less. Enter your routing and account numbers and select checking or savings. Check the box if the refund will go to an account outside the United States.
Can I apply my overpayment to next year’s estimated tax?
Yes. Line 34a lets you apply an amount from line 33 to your 2025 estimated tax.
Who can claim the Property Tax Fairness Credit or Sales Tax Fairness Credit?
The form identifies these credits as available only to Maine residents and part-year residents and directs filers to Schedule PTFC/STFC.
How do I mark an amended return?
Check the amended-return box on page 1. On line 26, enter any overpayment from the original return or as previously adjusted.
Can someone else discuss my return with Maine Revenue Services?
Yes. In the Third Party Designee section, select “Yes” and provide the designee’s name, phone number, and personal identification number.