2210ME Annualized: Annualized Income Installment Worksheet for Form 2210ME (2025)
Maine · Maine Revenue Services · Used for tax years 2025
The Maine Annualized Income Installment Worksheet calculates required 2025 estimated tax installments using income, deductions, and credits for each payment period. The calculated installments are entered on Form 2210ME, line 9.
Who files this form
If your income varied during 2025, you may be able to lower or eliminate your quarterly estimated tax payments by using the annualized income installment method. Examples include owning a seasonal business or receiving most of your income in one payment.
Use this worksheet to calculate the required 2025 installment for each payment due date. The text does not say that everyone must use it.
What you'll need
Have these amounts and references available:
- Form 2210ME: Complete lines 1 through 7 first. You will use line 6 in this worksheet.
- Income and deduction amounts for each period: Maine adjusted gross income and, if you itemize, itemized deductions. Estates and trusts use Maine taxable income without the federal exemption for line 1.
- Form 1040ME: Line 17 for the standard deduction and line 18 for the exemption amount. Estates and trusts use the exemption amount shown on federal Form 1041.
- Credit and recapture amounts: The worksheet refers to Form 1040ME, line 20a, lines 25d and 25e, and Schedule A, or Form 1041ME, Schedule A.
- Tax tables or tax rate schedules: Available at maine.gov/revenue.
If your deductions or personal exemption are subject to phaseout, the worksheet directs you to the applicable deduction phaseout worksheets at maine.gov/revenue/tax-return-forms.
Common mistakes
- Moving across columns too soon: Complete lines 1 through 25 of each column before starting the next column.
- Starting before completing Form 2210ME: First complete Form 2210ME, lines 1 through 7.
- Using the printed periods when yours differ: If your annualized periods differ from those shown, enter the correct periods.
Questions people ask
What periods does the 2025 worksheet cover?
The printed columns cover January 1 through March 31, January 1 through May 31, January 1 through August 31, and January 1 through December 31, all in 2025. If your annualized periods differ, enter the correct periods.
What if I do not itemize deductions?
Enter zero on line 4 and skip to line 7. Estates and trusts have a separate direction: enter zero on line 4, skip to line 9, and enter the amount from line 3 on line 9.
Which credits belong on line 15?
Enter refundable and nonrefundable credits you are entitled to because of events during the months covered by that column. For example, a child care credit resulting from payments made during the first quarter belongs in column 1, line 15.
Where do I put the installment amount after calculating it?
On line 25, enter the smaller of line 20 or line 23. Also enter that amount in the corresponding column of Form 2210ME, line 9.