Schedule 2: Itemized Deductions (2024)
Maine · Maine Revenue Services · Used for tax years 2024
Maine Schedule 2 calculates itemized deductions for Form 1040ME, line 17. It starts with federal itemized deductions and applies Maine adjustments and limits.
Who files this form
Use Maine Schedule 2 to calculate itemized deductions for your 2024 Form 1040ME, line 17. Enclose Schedule 2 with Form 1040ME.
If your Schedule 2, line 7 amount is less than your allowable standard deduction, use the standard deduction instead. If you are married filing separately, both spouses must either itemize or use the standard deduction.
What you'll need
Have these forms and amounts available:
- Form 1040ME: Your name, Social Security number, and the amount on line 16.
- Federal Form 1040 or 1040-SR, Schedule A: Total itemized deductions on line 17, taxes on line 5e, medical and dental expenses on line 4, real estate taxes on line 5b, and personal property taxes on line 5c.
- Federal Form 1040-NR, Schedule A, if applicable: Taxes on line 1b for Schedule 2, line 2a.
- Applicable expense amounts: Deductible costs related to Maine-exempt income, costs of producing income exempt from federal tax but taxable by Maine, and deductions attributable to income from an ownership interest in a pass-through entity financial institution.
- Maine Worksheet for Standard / Itemized Deductions: Required if Form 1040ME, line 16 exceeds the filing-status limits listed below under common mistakes.
How to file
Enclose Schedule 2 with Form 1040ME. Schedule 2 is marked Attachment Sequence No. 6.
Enter the result from Schedule 2, line 7 on Form 1040ME, line 17, subject to the form's standard deduction comparison and deduction-reduction worksheet requirement.
For more information, the form directs you to maine.gov/revenue/tax-return-forms.
Common mistakes
- Entering dollar signs, commas, or decimals. The form says not to enter these.
- Using itemized deductions when the standard deduction is larger. If line 7 is less than your allowable standard deduction, use the standard deduction.
- Choosing different deduction methods when married filing separately. Both spouses must either itemize or use the standard deduction.
- Skipping the deduction-reduction worksheet. For 2024, you must complete the Maine Worksheet for Standard / Itemized Deductions if Form 1040ME, line 16 is more than:
- $97,150 if single or married filing separately;
- $145,750 if head of household; or
- $194,300 if married filing jointly or qualifying surviving spouse.
Questions people ask
What amount goes on Schedule 2, line 1?
Enter total itemized deductions from federal Form 1040 or 1040-SR, Schedule A, line 17.
How are medical and dental expenses handled?
Enter the medical and dental expenses included in line 1 from federal Schedule A, line 4 on Schedule 2, line 2d. These are included in the line 2e subtraction and added back on line 7.
Where do real estate and personal property taxes go?
Enter state and local real estate taxes from federal Schedule A, line 5b on Schedule 2, line 3b. Enter personal property taxes from federal Schedule A, line 5c on Schedule 2, line 3c.
What belongs on line 3a?
Enter deductible interest or other expenses attributable to income that is exempt from federal income tax but taxable by Maine. Include only amounts not already included on line 1.