Worksheet for Phaseout of Itemized / Standard deductions: Worksheet for Calculating Phaseout of Itemized / Standard Deductions (2025)

Who files this form

You must use this worksheet to calculate the reduction of your standard or itemized deduction if your estimated Maine adjusted gross income for 2025 is greater than:

• $100,000 if single or married filing separately.
• $150,000 if head of household.
• $200,050 if married filing jointly or a qualifying surviving spouse.

What you'll need

Have the following available to complete the worksheet:

• Your taxpayer name and Social Security number.
• Your estimated 2025 Maine adjusted gross income from line 5 of the 2025 Estimated Tax Worksheet.
• Your filing status and the applicable 2025 standard deduction amount, or your total estimated 2025 Maine itemized deductions.

For itemized deductions, the worksheet refers you to Form 1040ME, Schedule 2 and its related instructions.

Common mistakes

• Do not continue the worksheet if line 3 is zero or less. Your deduction is not subject to the phaseout.
• If the result of dividing line 3 by line 4 is one or more, enter 1.0000 on line 5.
• Observe the itemized deduction limit: the maximum for 2025 is $36,300 plus medical and dental expenses included in federal itemized deductions.
• Transfer the final deduction amount from line 8 to line 6a of your 2025 Estimated Tax Worksheet.

Questions people ask

Does this worksheet apply to both standard and itemized deductions?

Yes. It calculates the reduction of either deduction. On line 6, enter the 2025 standard deduction for your filing status or your total estimated 2025 Maine itemized deductions, whichever applies.

What if my income is at or below the threshold for my filing status?

If subtracting the threshold on line 2 from your estimated Maine adjusted gross income on line 1 gives zero or less, stop. Your deduction is not subject to the phaseout.

How do I calculate the phaseout fraction?

Divide line 3 by the amount on line 4: $75,000 if single or married filing separately, $112,500 if head of household, or $150,000 if married filing jointly or a qualifying surviving spouse. If the result is one or more, enter 1.0000 on line 5.

How do I calculate and use the reduced deduction?

Multiply line 6 by line 5 and enter the result on line 7. Subtract line 7 from line 6 to get line 8, then enter that amount on line 6a of your 2025 Estimated Tax Worksheet.

Official sources

• https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_item_stand_%20ded_phaseout_wksht.pdf