Worksheet for Phaseout of Personal Exemption Deduction Amount: Worksheet for Calculating Phaseout of Personal Exemption Deduction (2025)

Who files this form

You must use this worksheet to calculate the reduction in your personal exemption deduction if your estimated Maine adjusted gross income for 2025 is greater than:

• $333,450 if single.
• $366,750 if head of household.
• $400,100 if married filing jointly or a qualifying surviving spouse.
• $200,050 if married filing separately.

What you'll need

Have your 2025 Estimated Tax Worksheet available. You need the estimated Maine adjusted gross income from line 5, and you will enter the completed phaseout calculation on line 6b.

You also need:

• Your taxpayer name and Social Security number.
• Your filing status.
• Whether you, or your spouse if filing jointly, can be claimed as a dependent on another person’s return.

Common mistakes

• Continuing when line 3 is zero or less. The worksheet says to stop. Your personal exemption amount is not subject to the phaseout.
• Entering a line 5 result greater than 1.0000. If line 3 divided by line 4 is one or more, enter 1.0000.
• Overlooking the dependent rule on line 6. Enter $0 if you can be claimed as a dependent, or if filing jointly, both you and your spouse can be claimed. If filing jointly and only one spouse can be claimed, enter $5,150.

Questions people ask

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, do not complete the worksheet. Your personal exemption amount is not subject to the phaseout.

What personal exemption amount do I start with for 2025?

Line 6 uses $5,150 for single, head of household, or married filing separately, and $10,300 for married filing jointly or a qualifying surviving spouse. Enter $0 if you can be claimed as a dependent, or if filing jointly, both spouses can be claimed. For a joint return where only one spouse can be claimed, enter $5,150.

How is the reduction calculated?

Subtract your filing-status threshold from your estimated Maine adjusted gross income. Divide the result by $125,000, or $62,500 if married filing separately. If the result is one or more, enter 1.0000. Multiply that result by your line 6 personal exemption amount to find the reduction on line 7.

Where does the final amount go?

Subtract line 7 from line 6 to get your estimated 2025 Maine personal exemption amount on line 8. Enter that amount on line 6b of your 2025 Estimated Tax Worksheet.

Official sources

• https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040es_pers_exempt_phaseout_wksht.pdf