1040ME Form: Individual Income Tax Return (2025)
Maine · Maine Revenue Services · Used for tax years 2025
Form 1040ME is Maine’s 2025 individual income tax return. It reports income, deductions, exemptions, tax credits, and payments to calculate your refund or amount due.
What you'll need
Have your Social Security number, your spouse’s information if applicable, and your federal adjusted gross income available.
Depending on the entries on your return, you may also need:
- W-2, 1099, and 1099ME forms: Enclose these for Maine income tax withheld on line 25a.
- Schedules 1A and 1S: For income addition and subtraction modifications.
- Maine Schedule 2: For itemized deductions.
- Schedule NR or NRH: For the nonresident credit. You must attach a copy of your federal return and TDY papers, if applicable.
- Maine Schedule A: For refundable and nonrefundable tax credits.
- Schedule PTFC/STFC: For the Property Tax Fairness Credit and Sales Tax Fairness Credit.
- Tax credit recapture worksheets: Enclose these for line 20a.
- Schedule CP: For charitable contributions and park passes.
- Form 2210ME: Enclose this for underpayment of estimated tax on line 32.
How to file
For a paper return, print neatly in blue or black ink. Select one filing status and one residency status, complete the applicable lines and schedules, and sign the return. Both spouses must sign a joint 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.
Keep a copy for your records. The supplied form does not give a mailing address or instructions for electronically filing the return.
Common mistakes
- Adding symbols to amount fields: Do not enter dollar signs, commas, or decimals.
- Overlooking the exemption limit: The form cautions that the exemption amount on line 18 may be limited.
- Checking the credit-only box incorrectly: Check it only if you are filing solely to claim the Property Tax Fairness Credit and/or Sales Tax Fairness Credit. Otherwise, leave it blank.
- Missing a joint-return signature: Both spouses must sign.
- Omitting a date of death: If either spouse is deceased, enter the date in the spaces above the signature area on page 3.
- Sending cash or a photocopied return: The form says not to send either. Keep a copy of the return 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.
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 I apply my overpayment to next year’s estimated tax?
Yes. Line 34a lets you apply an amount from line 33 to your 2026 estimated tax.
Who can claim the Property Tax Fairness Credit or Sales Tax Fairness Credit?
The form identifies these credits as being for Maine residents and part-year residents only. It directs filers to Schedule PTFC/STFC for instructions.
Can someone else discuss my 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.