1120ES-ME: Vouchers for Estimated Tax Payments (2025)
Maine · Maine Revenue Services · Used for tax years 2025
Form 1120ES-ME provides vouchers for mailing Maine corporate income tax estimated payments for 2025. Each voucher records the corporation’s identifying information, tax year dates, and payment amount.
Who files this form
Form 1120ES-ME is a Maine estimated tax payment voucher for corporations. Use the completed voucher when mailing a payment.
If you pay electronically through the Maine Tax Portal, you do not need to file the voucher. The form does not state which corporations are required to make estimated payments.
When it's due
For tax year 2025, the vouchers list these due dates:
- Voucher 1: April 15, 2025.
- Voucher 2: June 16, 2025.
- Voucher 3: September 15, 2025.
- Voucher 4: December 15, 2025.
For fiscal-year taxpayers, each of the four 2025 vouchers prints the same alternative deadline: “the 15th day of the fourth month.”
What you'll need
To complete the voucher, have this information ready:
- Corporation name and mailing address.
- Federal Employer ID Number.
- Contact phone number.
- Payment amount.
- Beginning and ending dates for the entire tax year.
- The next filing period, if the payment is for a short-year period.
For a mailed payment, include the completed Form 1120ES-ME and a check payable to “Treasurer, State of Maine.”
How to file
Pay online: Make your corporate income tax payment through the Maine Tax Portal at revenue.maine.gov. Paying electronically eliminates the need to file Form 1120ES-ME. You may schedule a payment in advance, up to the due date, for automatic withdrawal on your selected payment date.
Pay by mail: Enter all requested information on the voucher. Make your check payable to “Treasurer, State of Maine.” Mail the completed form and payment to:
Maine Revenue Services
P.O. Box 9101
Augusta, ME 04332-9101
Do not staple or tape the check to the form. Do not cut or detach the form.
Common mistakes
- Stapling or taping the check to the form. The form says not to do this.
- Cutting or detaching the form. The form says to leave it intact.
- Leaving requested information blank. Enter all information requested in the spaces provided.
- Entering dates for only part of the tax year instead of the entire tax year. The form asks for the entire tax year's beginning and ending dates.
- Omitting the next filing period when the payment is for a short-year period.
Questions people ask
Do I need to file a voucher if I pay online?
No. Paying electronically through the Maine Tax Portal at revenue.maine.gov eliminates the need to file Form 1120ES-ME.
Can I schedule an online payment ahead of time?
Yes. Payments may be scheduled in advance, up to the due date. The payment will automatically be withdrawn on the selected payment date.
Who should I make my check payable to?
Make it payable to “Treasurer, State of Maine.”
What dates should I enter on the voucher?
Enter the beginning and ending dates for the entire tax year. If the payment is for a short-year period, also enter the next filing period in the space provided.