2025 Maine State Tax Deadlines
Maine Individual income tax filing deadlines and extensions for 2025.
If you are a resident or have been involved in business operations within Maine, you might be required to file Maine State taxes. Maine maintains a progressive income tax system with rates ranging from 5.8% to 7.15% based on income levels. This comprehensive guide outlines the key tax deadlines and considerations applicable to Maine in 2025.
Maine business tax deadlines for 2025
C Corporations' deadlines and requirements
C Corporations in Maine must file and pay Corporate Income Taxes by April 15, 2026.
Filing requirements include:
- Complete Form 1120ME (Maine Corporate Income Tax Return)
- File online through Maine Revenue Services
- File by mail must be postmarked by the due date
- Payment must be made by April 15, 2026
Extension to file taxes in Maine for 2025
The Extension Deadline for Maine Corporate income tax returns is October 15, 2026. Maine automatically grants a six-month extension on filing Corporate income tax returns without requiring separate forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
Pass-through entities
Maine S Corporations and Partnerships tax deadlines for 2025
S Corporations and Partnerships must file in Maine by March 15, 2026.
Required forms include:
- Form 1120S-ME – S Corporation Income Tax Return
- Form 1065-ME – Partnership Income Tax Return
- Form 941P-ME – Maine Income Tax Withholding for Pass-through Entities
Extension to file S Corporations and Partnerships taxes in Maine for 2025
The Extension Deadline for Maine S Corporations and Partnerships returns is September 15, 2025. Maine automatically grants a six-month extension on filing pass-through entity tax returns without requiring separate applications. This is an extension to FILE, not an extension to PAY—payment is still due March 15, 2025.
Maine Individual tax considerations for 2025
Filing requirements and income thresholds
Maine residents must file a State income tax return if they have a tax liability or are required to file a federal tax return.
The 2025 standard deduction amounts are:
- Single taxpayers - $14,600
- Married filing jointly - $29,200
- Head of household - $21,900
- Married filing separately - $14,600
Estimated tax deadline for Maine 2025
Estimated tax payments are due:
- April 15, 2025
- June 15, 2025
- September 15, 2025
- January 15, 2026
Who must make estimated payments
You must make Maine estimated income tax payments during 2025 if you expect to owe $1,000 or more in state income tax after withholding and credits, and your withholding and estimated payments are less than 90% of the current year's tax or 100% of the prior year's tax.
Individual tax deadline for Maine 2025
You must file and pay Individual Income Taxes in Maine by April 15, 2025. Maine accepts electronic filing through the Maine Revenue Services electronic filing system, which significantly saves time and processing efforts.
Available forms include:
- Form 1040ME – Maine Individual Income Tax Return
- Form 1040ME-B – Maine Nonresident Individual Income Tax Return
Extension to file taxes in Maine for 2025
The Extension Deadline is October 15, 2025, to file your Maine Individual Income tax return. Maine automatically grants a six-month extension on filing personal income taxes without requiring separate extension forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2025.
What Maine tax professionals need to know
Several key considerations make Maine's tax landscape unique for 2025. Maine's graduated income tax system ranges from 5.8% to 7.15% based on income levels. The State offers various tax credits and deductions that can significantly reduce tax liability.
Electronic filing requirements
Maine encourages electronic filing for faster processing:
- Maine Revenue Services electronic filing system
- Free electronic filing options available
- Professional tax preparation services with electronic submission
Tax bracket adjustments for inflation
Maine adjusts its tax brackets annually for inflation, ensuring that taxpayers are not pushed into higher brackets solely due to cost-of-living increases. This protects bracket creep.
Maine's unique tax features for 2025
Retirement income benefits
Maine provides generous retirement income deductions:
- Up to $45,864 in deductions for nonmilitary pensions for the 2024 tax year
- Full exemption for Social Security benefits
- Military retirement income receives favorable treatment
Military pay exemptions
Maine offers military-friendly tax policies:
- Military pay for Maine residents stationed outside the state is tax-exempt
- Military personnel with nonmilitary Maine income must report it
- Military retirement benefits may qualify for exemptions
Pine Tree Development Zones
Maine's Pine Tree Development Zones offer significant tax incentives to qualifying businesses, including income tax credits, employment tax increment financing, and sales tax exemptions for eligible businesses that create high-quality jobs.
Seafood industry considerations
Maine's significant seafood industry, particularly lobster fishing and processing, faces specific tax considerations, including business equipment deductions, vessel depreciation, and various credits that can affect both business operations and Individual income for those employed in maritime industries.
Sources
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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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