Schedule 2: Itemized Deductions (2025)
Maine · Maine Revenue Services · Used for tax years 2025
Maine Schedule 2 calculates itemized deductions for Form 1040ME, line 17. It starts with federal itemized deductions and applies Maine adjustments and limits. Enclose it with Form 1040ME.
Who files this form
Use Schedule 2 to figure your Maine itemized deductions for Form 1040ME, line 17. Enclose it 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, including your name, Social Security number, and the amount on line 16.
- Federal Form 1040 or 1040-SR, Schedule A, including total itemized deductions, taxes paid, medical and dental expenses, real estate taxes, and personal property taxes. Line 2a also references Form 1040-NR, Schedule A, line 1b.
- Amounts for applicable income-related expenses, including costs of producing 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.
- The Maine Worksheet for Standard / Itemized Deductions, if Form 1040ME, line 16 exceeds the threshold for your filing status listed on Schedule 2.
How to file
Enclose Schedule 2 with Form 1040ME.
To complete the calculation:
- Enter your federal Schedule A total itemized deductions on line 1.
- Complete the adjustments in lines 2 and 3.
- On line 4, subtract line 2f from line 1, then add line 3e.
- On line 6, enter the smaller of line 4 or the maximum allowable itemized deduction on line 5.
- Add line 2d and line 6, and enter the result on line 7. Follow the standard deduction comparison and deduction-limit warning before reporting your deduction on Form 1040ME, line 17.
For more information, the form directs you to maine.gov/revenue/tax-return-forms.
Common mistakes
- Adding formatting to dollar entries: Do not enter dollar signs, commas, or decimals.
- Filling in reserved lines: Lines 2e and 3d are reserved for future use. Do not enter amounts unless specifically instructed to do so.
- Counting an expense twice: On line 3a, enter only amounts not already included on line 1.
- Overlooking the standard deduction: Use your allowable standard deduction if it is greater than line 7. Married taxpayers filing separately must both itemize or both use the standard deduction.
- Skipping the deduction-limit worksheet: Complete the Maine Worksheet for Standard / Itemized Deductions if Form 1040ME, line 16 is more than $100,000 for single or married filing separately, $150,000 for head of household, or $200,050 for married filing jointly or qualifying surviving spouse.
Questions people ask
Where do I get the starting amount for Schedule 2?
Enter the total itemized deductions from federal Form 1040 or 1040-SR, Schedule A, line 17, on Schedule 2, line 1.
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. That amount is included in the line 2 subtraction and then added back to line 6 when calculating line 7.
What if my standard deduction is larger?
Use the standard deduction if Schedule 2, line 7 is less than your allowable standard deduction. If you are married filing separately, both spouses must either itemize or use the standard deduction.
Can my line 7 deduction be reduced?
Yes. The form requires the Maine Worksheet for Standard / Itemized Deductions to calculate a reduced deduction when Form 1040ME, line 16 exceeds $100,000 for single or married filing separately, $150,000 for head of household, or $200,050 for married filing jointly or qualifying surviving spouse.