1120ME: Corporate Income Tax Return (Form 1120ME, Schedule A) (2025)
Maine · Maine Revenue Services · Used for tax years 2025
Form 1120ME is Maine’s 2025 corporate income tax return. It reports taxable income, Maine income adjustments, tax, payments, credits, and any balance due or overpayment. Schedule A reports sales, payroll, and property within Maine and everywhere, and calculates the Maine-apportio
Who files this form
Form 1120ME is Maine’s corporate income tax return for tax year 2025. The provided text does not state the general rules for which corporations must file, but it does specify these requirements:
- Corporations and Maine corporate income tax return preparers subject to federal electronic filing requirements must file Form 1120ME electronically.
- Do not complete Schedule A if 100% of the business activity is attributable to Maine. Schedule C may still be required.
- All other filers must complete Schedule A, including amounts in columns A and B even when those amounts are zero.
What you'll need
Include a legible copy of the corporation’s federal return for the same tax period: federal Form 1120, a federal pro forma return, or a federal consolidated return.
Also gather or include, as applicable:
- Schedules 1S, 1A, C, and X.
- Form CR, including the affiliation schedule, if required for a combined return.
- Other statements supporting the Maine income tax return.
- Form 1099ME, W-2G, or other supporting documentation for income tax withheld from a pass-through entity or gambling winnings.
- Form 2220ME for the penalty for underpayment of estimated tax reported on line 9.
- Records of Maine estimated tax payments and any extension payment made using Form 1120EXT-ME.
For Schedule A, have sales, payroll, and property amounts for Maine and everywhere. For a direct-deposit refund, have the checking account’s routing and account numbers.
How to file
Electronic filing and payment
Corporations and return preparers subject to federal electronic filing requirements must file Form 1120ME electronically under MRS Rule 104.
Taxpayers with a combined annual liability of $10,000 or more for all Maine taxes must pay all Maine taxes electronically under MRS Rule 102.
Mailing the return
If you are not enclosing a check, mail the return to:
Maine Revenue Services
P.O. Box 1064
Augusta, ME 04332-1064
If enclosing a check, make it payable to Treasurer, State of Maine and mail it with the return to:
Maine Revenue Services
P.O. Box 1065
Augusta, ME 04332-1065
Assemble the return
Submit the documents in this order:
- Pages 1 through 3 of Form 1120ME.
- Schedules 1S, 1A, C, and X, if applicable.
- Form CR, if required, including the affiliation schedule.
- Other Maine income tax return statements.
- A copy of the federal return.
Complete the officer’s signature, date, and title fields and the preparer fields, as applicable. Pay the total due in full with the return, using electronic payment if required.
Common mistakes
- Leaving out the federal return. The Maine return must include a legible copy of the corporation’s federal return for the same tax period.
- Leaving a required Schedule A blank or omitting it. The Maine apportionment factor will be set at 100%. Enter amounts in columns A and B even if they are zero.
- Completing Schedule A when all business activity is attributable to Maine. The form says not to complete it in that situation, although Schedule C may still be required.
- Including excluded income in Schedule A total sales. Total sales must exclude income claimed as a deduction on Schedule 1S, lines 5, 12, 13, and 14. The form notes that other limitations apply.
- Using the wrong rounding on Schedule A. Round dollar amounts to whole numbers and the apportionment factor to six decimal places.
- Missing a minus sign. Enter a minus sign to the left of a negative amount on line 1 or line 7g.
Questions people ask
Can I request a waiver from electronic filing and payment requirements?
Yes. Taxpayers unable to meet the requirements because of undue hardship may submit a written waiver request to the State Tax Assessor. Include the business name, address, account numbers, a detailed explanation of why electronic filing poses a significant hardship, and the requested waiver period. Mail it to Maine Revenue Services, Corporate Tax Unit, P.O. Box 9107, Augusta, ME 04332-9107.
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 12a lets you credit an amount from line 11 to next year’s estimated tax. Line 12b is for the amount to be refunded.
Can my refund be deposited directly into my account?
The form provides for direct deposit of refunds of $20,000 or less into a checking account. Enter the routing and checking account numbers. Check the designated box if the refund will go to an account outside the United States.
Can my paid preparer discuss this return with Maine Revenue Services?
Yes. Check “Yes” in the Paid Preparer Authorization area and complete the requested information to allow the paid preparer to discuss the return with Maine Revenue Services.