FORM NUMBER: FORM TITLE (2024)
Maine · Maine Revenue Services · Used for tax years 2024
Maine Form 1041ME is the 2024 income tax return for resident and nonresident estates and trusts. It reports Maine taxable income, income tax, adjustments, payments, credits, and any balance due or overpayment.
Who files this form
Maine Form 1041ME is the income tax return for resident and nonresident estates and trusts. This version covers calendar year 2024 or a tax year beginning in 2024.
The form includes entity choices for decedents’ estates, several types of trusts, qualified funeral trusts, and Chapter 7 or Chapter 11 bankruptcy estates. The supplied text does not state filing thresholds or explain when filing is required.
What you'll need
Have the following information ready:
- The estate or trust’s name as it appears on federal Form SS-4, its EIN, and the fiduciary’s name, title, and address.
- The tax period and the date the estate or trust was created. For a decedent’s estate, the form also requests the decedent’s Social Security number.
- Federal return information, including income shares for Schedule 2, plus beneficiaries’ names, states of domicile, and Social Security numbers or EINs.
- Maine tax payment amounts, including withholding, 2024 estimated payments, any 2023 credit carried forward, extension payments, and real estate withholding payments.
Attach Form W-2, W-2G, 1099-R, or 1099ME when reporting Maine income tax withheld on line 7a. Attach Form 2210ME when reporting an underpayment penalty on line 10b.
Other schedules or worksheets may apply, including Schedule NR for nonresident income calculations, Schedule A for tax adjustments or refundable credits, and the schedules or worksheets requested for certain Schedule 1 adjustments.
How to file
Complete the identifying information and check the applicable residency, entity, and return-status boxes. Follow the line-by-line calculations. Nonresident estates and trusts skip to line 3 and use Schedule NR, line 9, column B, for Maine taxable income.
Enclose page 2 and page 4 with Form 1041ME. Include page 3, Schedule 1, if applicable. The fiduciary or officer representing the estate or trust must sign and date the return.
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 form does not provide e-filing directions.
Common mistakes
- Do not enter slashes or hyphens in the estate, trust, or qualified funeral trust EIN field.
- Check only one box for the type of entity.
- If filing for a nonresident estate or trust, skip lines 1 and 2 and go to line 3.
- Do not leave out page 2 or page 4. Both are marked to be enclosed with Form 1041ME.
- If line 9 is negative, put a minus sign in the box to the left of the number.
- Use the mailing address that matches whether a payment is enclosed, and do not send cash.
Questions people ask
Can a 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. Check the designated box if the refund will go to an account outside the United States.
Can an overpayment be applied to next year’s estimated tax?
Yes. Line 12a is for the amount credited to next year’s estimated tax, and line 12b is for the amount refunded.
Can another person discuss the return with Maine Revenue Services?
Yes. In the Third Party Designee section, check “Yes” and provide the designee’s name, phone number, and personal identification number.
What should I enter if this is an amended return?
Check the “Amended Return” box. On line 8, enter any overpayment shown on the original return or as previously adjusted.