1041ME Form: Fiduciary Income Tax Return (2025)
Maine · Maine Revenue Services · Used for tax years 2025
Form 1041ME is Maine’s 2025 income tax return for resident and nonresident estates and trusts. It reports taxable income, fiduciary adjustments, Maine income tax, payments and credits, and any balance due or overpayment.
Who files this form
Form 1041ME is Maine’s income tax return for resident and nonresident estates and trusts for calendar year 2025 or a tax year beginning in 2025.
The form includes entity choices for decedent’s estates, several types of trusts, and Chapter 7 and Chapter 11 bankruptcy estates. The supplied text does not state filing thresholds or explain when filing is required.
What you'll need
Have these records and details available, as applicable:
- The estate or trust’s name as it appears on federal Form SS-4, its EIN, and the fiduciary’s name, title, and address. For a decedent’s estate, the form also asks for the decedent’s Social Security number.
- The federal return, including federal taxable income and income shares for the estate or trust and its beneficiaries.
- Beneficiary names, states of domicile, and Social Security numbers or EINs for Schedule 2.
- Records of Maine tax withheld, 2025 estimated payments, any 2024 credit carried forward, extension payments, and real estate withholding payments.
- Form W-2, W-2G, 1099-R, or 1099ME to attach when reporting Maine income tax withheld.
- Schedule A for tax adjustments or refundable credits, and Schedule NR for nonresident Maine taxable income, as applicable.
- Supporting schedules for a net operating loss adjustment and worksheets for amounts entered as “Other” additions or subtractions on Schedule 1.
- Form 2210ME to attach when reporting an estimated-tax underpayment penalty.
For direct deposit, have the checking account’s routing and account numbers available.
How to file
Complete the identifying information, tax period, applicable status boxes, and one entity-type box. Resident estates and trusts start with federal taxable income on line 1. Nonresident estates and trusts skip to line 3 and use Schedule NR, line 9, column B.
Complete the applicable tax and payment lines. Sign and date the return. Enclose page 2 and page 4, which contains Schedule 2. Enclose page 3, Schedule 1, if applicable.
If payment is enclosed, mail to:
Maine Revenue Services
P.O. Box 1065
Augusta, ME 04332-1065
Make checks payable to Treasurer, State of Maine. Do not send cash.
If payment is not enclosed, mail to:
Maine Revenue Services
P.O. Box 1064
Augusta, ME 04332-1064
The supplied text does not provide e-filing directions.
Common mistakes
- Do not enter slashes or hyphens in the estate, trust, or QFT EIN field.
- Check only one entity-type box.
- Nonresident estates and trusts must skip to line 3 rather than complete lines 1 and 2.
- Attach the withholding form when reporting Maine income tax withheld on line 7a, and attach Form 2210ME when reporting an estimated-tax underpayment penalty.
- If line 9 is negative, enter a minus sign in the box to the left of the number.
- Do not leave out page 2 or page 4. Include page 3 if applicable.
- Do not send cash. Use the mailing address that matches whether payment is enclosed.
Questions people ask
Can an overpayment be applied to next year’s estimated tax?
Yes. Line 12a provides for an overpayment to be credited to next year’s estimated tax. Line 12b provides for a refund.
Can the refund be deposited directly into a bank account?
The form offers direct deposit to a checking account for refunds of $20,000 or less. Enter the routing and checking account numbers, and check the designated box if the refund will go to an account outside the United States. The form also directs you to consult the instructions, which were not supplied.
Can someone else 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.
How are nonresident estates and trusts directed to report Maine taxable income?
They skip to line 3 and enter the amount from Schedule NR, line 9, column B.
Where do I report an overpayment from the original return when amending?
For an amended return, line 8 asks for any overpayment on the original return or as previously adjusted. The form also has an “Amended Return” box.