States / Maine

Maine

Last checked Oct 22, 2026

Maine practitioners use five state logins for tax and payroll work, run by four agencies. Two of the largest systems come from FAST Enterprises: the Maine Tax Portal (bought for a $72.8M winning bid in 2019 and backed by a $46.4M borrowing authorization) and the Paid Leave Contributions Portal ($19.8M winning bid in 2024). Unemployment tax runs on ReEmployME, Tata Consultancy Services software that Maine obtained through Mississippi's consortium contract rather than its own procurement. The State Auditor has reported a finding on ReEmployME's receivables reporting every year from fiscal 2019 to fiscal 2024.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Janet T. Mills
    • Commissioner of Administrative and Financial Services: Elaine Clark Maine Revenue Services (Department of Administrative and Financial Services)
    • Commissioner of Labor: Laura Fortman Maine Department of Labor
    • Commissioner of Health and Human Services: Sara Gagné-Holmes Maine Department of Health and Human Services

Employer account numbers

Checked Oct 29, 2026.

Three Maine employer payroll numbers come from two agencies: Maine Revenue Services issues the Withholding Account ID (Maine Tax Portal), the Department of Labor's Bureau of Unemployment Compensation issues the UC Employer Account Number (EAN, in ReEmployME), and the Department of Labor's Paid Family and Medical Leave program issues an MPL Account Number (Maine Paid Leave Portal; contributions began January 2025). The Competitive Skills Scholarship Fund (CSSF) and Unemployment Program Administrative Fund (UPAF) assessments are lines on the same quarterly ME UC-1 report and are filed under the UC Employer Account Number; they have no number of their own. MRS says the Maine Tax Portal handles only income tax withholding and other MRS taxes, not unemployment insurance.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Maine Department of Labor, Bureau of Unemployment Compensation

The taxable wage base is $12,000, fixed in statute. DOL's July 2026 summary gives a 2026 new employer base rate of 2.23% and experienced rates of 0.00% to 6.29%; the statute sets new employers at the greater of the year's predetermined yield or 1.0% until 24 months of experience. Maine's own pages refused automated reads, so the 2026 schedule and the Competitive Skills Scholarship Fund and Unemployment Program Administrative Fund shares, which the statute carves out of the rate, are not confirmed.

Taxable wage base

2027: $12,000
2026: $12,000
Not indexed. 26 M.R.S. s. 1043(19) excludes from taxable wages remuneration above the first $12,000 paid to an individual in a calendar year, unless the remuneration is subject to the federal unemployment tax. The 2027 figure is the statute as it stands on 2026-11-03. source Public record

New employer rate

2026: 2.23% Base rate from U.S. Department of Labor, Significant Provisions of State UI Laws, effective July 2026 (DOL: "New employer rate shown is the base rate"); the Department's own page was not readable, and DOL's figure may leave out the CSSF and UPAF shares. The statute (26 M.R.S. s. 1221(4-A)) sets it at the greater of the predetermined yield or 1.0% until 24 months of experience. source Public record

Rate range

2026: 0% to 6.29% Range from U.S. Department of Labor, Significant Provisions of State UI Laws, effective July 2026; DOL's rates cover experience-rated employers only and leave out surcharges and non-UI taxes. The Department's own figures were not readable. Under the statute, eight schedules, A (planned yield 0.6%) to H (1.3%), are chosen from the reserve multiple on the October 31 determination date for the calendar year that follows; the predetermined yield is the planned yield times the ratio of total to taxable wages, each employer's rate is the predetermined yield times its experience factor, and category 20 is at least 5.4%. source Public record

Other assessments

• Competitive Skills Scholarship Fund (CSSF) share: A predetermined yield taken out of the contribution rate (26 M.R.S. s. 1221: all contribution rates must be reduced by the CSSF predetermined yield), not added on top; not applied in a year when schedule H is in effect. The 2026 figure was not readable. (2026) source Public record
• Unemployment Program Administrative Fund (UPAF) share: A predetermined yield taken out of the contribution rate since January 1, 2021 (26 M.R.S. s. 1221), not added on top. The 2026 figure was not readable. (2026) source Public record

FUTA credit reduction

None. No outstanding federal (Title XII) advance: Maine is not on the U.S. Department of Labor's 2025 credit reduction table or its potential 2026 list, and has no Title XII record in Treasury data from January 2025 to November 2, 2026. source Public record

maine.gov (unemployment and labor news pages and their PDFs) returned 403 to every automated request in this run, so everything here except the federal items rests on the statute. The employer portal is ReEmployME (see the site's employer ID page for Maine).

Not confirmed: maine.gov blocked automated reads (HTTP 403, CloudFront). Not confirmed on the Department's own pages: the 2026 schedule, new employer rate and rate range (DOL's July 2026 summary used instead), CSSF and UPAF rates; any 2027 figures; rate notice timing and appeal deadline; voluntary contributions; the quarterly report (Form ME UC-1, per a search listing only), due dates and e-file rules. Pages to read in a browser: https://www.maine.gov/unemployment/docs/2026/employers/uitaxrates2026.pdf, https://www.maine.gov/unemployment/docs/2026/employers/2026_ME_UC1_instructions.pdf, https://www.maine.gov/labor/news_events/article.shtml?id=13331230 (2026 schedule news release), https://www.maine.gov/unemployment/employers/. A search summary said the 2026 schedule stayed at Schedule A and gave CSSF 0.14% and UPAF 0.17% on top of the 2.23% new employer rate, and a different UPAF figure (0.16%) in the ME UC-1 instructions. Only the 2.23% is used, from DOL's summary; the rest was not read in a saved source.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Maine employers that withhold federal income tax must withhold Maine tax from residents and from nonresidents whose wages are taxable in Maine. A nonresident is taxed on Maine wages only after more than 12 days of work in Maine and more than $3,000 earned there. Deposits are quarterly under $18,000 a year and semiweekly above, with Form 941ME filed electronically; employees file Form W-4ME, and supplemental wages paid separately may be withheld at a flat 5%.

Withholding certificate

Form W-4ME, Employee Withholding Allowance Certificate. Federal Form W-4: not used for Maine allowances: Maine allowances are no longer based on federal Form W-4 information. New employees and payees, and those changing their federal Form W-4, must give the employer a Form W-4ME. source Public record

Supplemental wages

2026: 5%. If supplemental wages such as bonuses, commissions or overtime are paid separately, the payer may withhold a flat five percent; paid with regular wages, they are withheld as one payment for the regular payroll period. source Public record

Withholding tables

2026 Maine income tax withholding tables and instructions (2026). Maine does not reduce withholding for the deductions claimed on federal Form W-4, Step 4(b).

Reciprocity

No reciprocal agreements. The statute lets the State Tax Assessor make withholding agreements with other states that may relieve Maine employers from withholding on nonresident employees, on condition of similar treatment for Maine residents (36 M.R.S. § 5250(3)). Whether any agreement is in force was not confirmed. source Public record

Nonresidents working here

Wages of a nonresident employee for services in Maine are Maine-source income only if the employee is present in Maine performing personal services for more than 12 days in the taxable year and earns more than $3,000 in gross income in Maine from all sources. Up to 24 days of employment-related training, site inspections or supervision for an out-of-state parent, research and development or equipment installation, and investment project work do not count toward the 12 days. Work during a declared disaster period at the request of the state, a locality or a registered business is excluded. The withholding statute applies to wages subject to Maine tax. 36 M.R.S. § 5142(8-B); 36 M.R.S. § 5250(1). source Public record

Deposits and returns

• quarterly: less than $18,000 of Maine withholding for the 12 months ending June 30 of the prior calendar year. Due the last day of the month after the quarter, with the quarterly return
• semiweekly: $18,000 or more for the same lookback period; once semiweekly, always semiweekly. Due wages paid Wednesday to Friday by the following Wednesday; Saturday to Tuesday by the following Friday

Form 941ME, Income Tax Withholding Quarterly Return, filed electronically in the Maine Tax Portal. The annual Form W-3ME is discontinued for tax years after 2023. Rule 104 generally requires electronic filing of withholding returns; payments must be electronic when annual payments for all taxes exceed $10,000, and payroll processors must always pay electronically. Maine Tax Portal source Public record

Recent and coming changes

• Jan 1, 2026 Income tax surcharge of 2% on Maine taxable income over $1,000,000 for single filers, $1,500,000 for heads of household and joint filers, and half the joint amount for married filing separately (PL 2025, c. 650, Pt. DDDD). Whether the 2026 withholding tables reflect it was not confirmed. source Public record

The W-2 statement and the annual filing are covered in the 1099 and information return section.

Not confirmed: Whether Maine has any withholding agreement in force with another state was not confirmed. No statute or MRS statement on a convenience of the employer rule was read.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Maine gives resident individuals a credit for income tax imposed by another state, a political subdivision of a state, the District of Columbia or a foreign subdivision analogous to a state (such as a Canadian province) on income sourced there, limited to the share of Maine tax that the income from that jurisdiction bears to total Maine AGI (36 M.R.S. 5217-A, rewritten by PL 2025, c. 650 to add a share of other jurisdictions' pass-through entity taxes). Maine Revenue Services' forms and guides refused automated reads, so the form and line for the credit and the part-year method are not confirmed here; by statute a nonresident pays the full-year tax multiplied by the ratio of Maine-source AGI to total AGI, and there is no reverse credit. Maine is an associate member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Limit: For each jurisdiction, not more than the proportion of the Maine tax (excluding the state minimum tax under section 5203-C) that the taxpayer's Maine AGI derived from sources in that jurisdiction bears to entire Maine AGI. When credit is claimed for both a state and its political subdivision, the combined credit is limited using the income from the state. Covers: Income tax imposed for the year by another U.S. state, a political subdivision of a state, the District of Columbia, or a political subdivision of a foreign country analogous to a U.S. state, on income taxed by Maine that is derived from sources there. Yes: tax imposed by a political subdivision of another state counts, with a combined limit for a state and its subdivision. Foreign taxes: Only a political subdivision of a foreign country that is analogous to a U.S. state (for example a province); not a foreign national government. Pass-through entity taxes: Yes: the credit also equals the individual's distributive share of another jurisdiction's tax on a pass-through entity that is substantially similar to Maine's pass-through entity tax (chapter 815, subchapter 3), where that jurisdiction's individual income tax is substantially similar to Maine's, reduced by refundable credits that take the individual's tax below zero. Whether income is derived from sources in the other jurisdiction is decided under Maine's own sourcing rule (section 5142), not the other jurisdiction's law. 36 M.R.S. 5217-A. source Public record

Part-year residents: income while a nonresident

Nonresident credit A part-year resident files Form 1040ME and claims a nonresident credit on Schedule NR (with Worksheets A, B and, if needed, C) for income received from outside Maine during the period of nonresidence; full-year residents may not claim it. A complete copy of the federal return must be included. Schedule NR, with Worksheets A and B. source Public record

Nonresidents: reverse credit

No. The credit is for resident individuals. A nonresident pays the tax figured as if a resident, multiplied by the ratio of Maine AGI (federal AGI derived from Maine sources under section 5142) to entire federal AGI as modified. source Public record

Local income taxes

Maine has no local income tax; the credit covers income tax of another state's political subdivisions, within the limit for that state. source Public record

Multistate Tax Compact

Associate member. source Public record

Other interstate rules

• Statutory resident: a person not domiciled in Maine who maintains a permanent place of abode there and spends more than 183 days of the year in Maine is a resident (unless in the Armed Forces). source Public record
• Safe harbors for a Maine domiciliary: not a resident if the person keeps no permanent place of abode in Maine, keeps one elsewhere and spends no more than 30 days in Maine, or meets the 548-day test (at least 450 days in a foreign country, no more than 90 days in Maine, and the other listed conditions). source Public record
• Dual residence: if a taxpayer is a resident of both Maine and another jurisdiction, Maine reduces its tax on income taxed twice solely because of dual residence, provided the other jurisdiction allows a similar reduction. source Public record

Recent and coming changes

• Section 5217-A was repealed and replaced by PL 2025, c. 650, Part N (section 4), the act that created Maine's elective pass-through entity tax; the new text adds credit for a resident's share of other jurisdictions' substantially similar pass-through entity taxes. The applicability provision (Part N, section 8) was not read. source Public record
• Jan 1, 2026 Maine's elective pass-through entity tax (36 M.R.S. 5199-C) applies to taxable years beginning on or after January 1, 2026. source Public record
• Jan 1, 2026 A 2% income tax surcharge applies to Maine taxable income over $1,000,000 (single), $1,500,000 (head of household, married joint or surviving spouse) or half the joint amount (married separate), for tax years beginning on or after January 1, 2026 (36 M.R.S. 5111(7)). source Public record

maine.gov/revenue returned 403 (request blocked) to automated reads, including the 2025 Form 1040ME instructions, the Schedule NR guide and the credit guide, so the form, line, attachments and part-year method rest on nothing here and are left null. The statutes are from the Maine Legislature's site (data extracted 10/05/2026).

Not confirmed: Form and line for the resident credit (the Credit for Income Tax Paid to Other Jurisdiction worksheet and Form 1040ME, Schedule A line) not read: maine.gov/revenue blocked automated reads. Applicability date of the 5217-A rewrite (PL 2025, c. 650, Pt. N, sec. 8) not read. Whether the 2% surcharge is reduced by the credit not checked (5217-A excludes only the section 5203-C minimum tax). UDITPA or Compact apportionment status not checked. The 1040ME line for the Schedule NR credit and whether a part-year resident can also claim the 5217-A credit for the resident period were not read.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Taxable corporations file the Maine corporate income tax return on the federal due date without extension (April 15, 2026 for a 2025 calendar year); a federal extension carries over automatically for the same period plus 30 days. Maine has no separate partnership or S corporation income tax return (the section requiring one was repealed in 2011), apart from the elective pass-through entity tax that starts in 2026. Corporations, LLCs, limited partnerships and LLPs file an annual report with the Secretary of State, due between January 1 and June 1 for corporations and LLCs, for $85 domestic or $150 foreign ($35 for nonprofits), with a $50 late fee ($25 for nonprofits).

Corporate return

Corporate income tax. Due: On or before the date a federal income tax return, without regard to extension, is due to be filed (36 M.R.S. 5227). For tax year 2025: Apr 15, 2026. Fiscal years: Follows the federal due date for the corporation's tax year. source Public record

Corporate extension

Federal extension accepted. Automatically granted for the federal extension period plus 30 days (36 M.R.S. 5231(1-A)); for a calendar year, 30 days after October 15, 2026. Any extension the State Tax Assessor grants may not exceed 8 months. Interest runs from the original due date. A return filed within a valid extension that pays the balance due incurs no failure-to-pay penalty unless the amount paid with the return is more than 10% of the total tax shown (36 M.R.S. 5231(3)).

S corporations

Due: No separate S corporation income tax return: 36 M.R.S. 5241 (Partnership and S corporation returns) was repealed by PL 2011, c. 655. An electing pass-through entity files the new pass-through entity tax return from tax year 2026 (covered on the PTET page). source Public record

Partnerships

No partnership return required. source Public record

Individuals

For tax year 2025: Apr 15, 2026. When the IRS grants a federal extension, a Maine extension is automatically granted for an equivalent period (36 M.R.S. 5231(1-A)), so October 15, 2026 for a calendar year. source Public record

Annual report

Filed with the Maine Department of the Secretary of State, Division of Corporations, UCC and Commissions through Annual Reports Online.

The site's startup page gives June 1 as the annual report deadline for every entity type, from a Secretary of State page that now refuses automated reads. The statutes set January 1 to June 1 for corporations and LLCs and leave the limited partnership, LLP and nonprofit periods to rule.

Recent and coming changes

• Jan 1, 2026 New elective pass-through entity tax for tax years beginning on or after January 1, 2026; PL 2025, c. 650, Pt. N added electing pass-through entities to the automatic federal-plus-30-days extension (36 M.R.S. 5231(1-A)). Details are on the PTET page. source Public record

Return form numbers are left out because maine.gov (Maine Revenue Services) refused automated reads. The federal extended date for a calendar-year corporation is October 15, 2026, so the Maine extended date is 30 days later.

Not confirmed: Form numbers and due date pages from Maine Revenue Services (maine.gov/revenue returned 403). The June 1 deadline for limited partnerships, LLPs and nonprofits rests on rules not read; the Secretary of State's filing reminder page returned 403. Whether the PL 2025, c. 650 amendment changed anything for corporations beyond adding pass-through entities to 5231(1-A) was not compared.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Maine lets the State Tax Assessor require electronic funds transfer by rule (Rule 102); without a rule, the statute allows it for withholding of $200,000 or more a year, any other single tax of $400,000 or more, and all payroll processors, with a penalty of the lesser of 5% of the tax or $5,000 for not paying electronically. A late return costs $25 or 10% of the tax, whichever is greater (25% if not filed within 60 days of a formal demand), and late payment costs 1% a month up to 25%. Interest is the Wall Street Journal prime rate on September 1 of the prior year, rounded up to the next whole percent, plus 1 point, compounded monthly; the 2026 figure could not be read because maine.gov refused automated reads.

Interest on unpaid tax

For any calendar year beginning on or after January 1, 2018, the prime rate published in the Wall Street Journal on the first day of September of the preceding calendar year (or the next business day), rounded up to the next whole percent, plus one percentage point. The same rate is paid on overpayments from the later of the filing date or payment date. Compounding: Monthly. 36 M.R.S. sec. 186. source Public record

When tax must be paid electronically

• Withholding: Unless a rule provides otherwise: a person liable for $200,000 or more per year of withholding under 36 M.R.S. sec. 5253; payroll processors always. Penalty for paying another way: The lesser of 5% of the tax due or $5,000, when two or more required payments in any 6-month period are not made or not made electronically after written notice, or two or more electronic payments do not meet the rule's specifications (sec. 187-B(5-A)). source Public record
• Other: any other single tax type: Unless a rule provides otherwise: a person liable for $400,000 or more per year in payments of any other single tax type. Penalty for paying another way: The lesser of 5% of the tax due or $5,000 (sec. 187-B(5-A)). source Public record

Penalties

Late filing

Covers: Any return required under Title 36 (not Part 2 property taxes, except the telecommunications excise), when the tax due is more than $25. $25 or 10% of the tax due, whichever is greater, if the return is filed before or within 60 days after a formal demand; $25 or 25% of the tax due, whichever is greater, if not filed within 60 days after a formal demand (extendable up to 90 days on written request); 25% on a jeopardy determination. Maximum: 25% of the tax due (or $25 if greater). Minimum: $25. 36 M.R.S. sec. 187-B(1). source Public record

Late payment

Covers: Tax shown on a return not paid by the due date; also tax assessed on an unfiled return. 1% of the unpaid tax for each month or fraction of a month. Maximum: 25% of the unpaid tax; a separate 25% penalty applies to a final assessment not paid within 10 days of a notice of demand. Each penalty is in addition to interest and the other penalties unless the section says otherwise, so late filing and late payment both apply; interest does not accrue on penalties. 36 M.R.S. sec. 187-B(2) and (6). source Public record

Estimated tax, individuals

Charged as penalty. A penalty accrues automatically on the underpaid installment for the period of underpayment at the 36 M.R.S. sec. 186 interest rate. Safe harbor: Estimated tax must be no less than the smaller of last year's tax (if a 12-month year) or 90% of this year's tax (66 2/3% for farmers and commercial fishers); not required if this year's tax after credits is under $1,000, or last year's tax was under $1,000 (except an unusual event, meaning nonwithheld income at least $500,000 above the same period last year); no penalty on the 4th installment if the return is filed and paid by the end of January. source Public record

Estimated tax, corporations

Charged as penalty. The same automatic penalty at the sec. 186 interest rate. Safe harbor: The smaller of last year's tax (12-month year) or 90% of this year's tax; large corporations (IRC sec. 6655(g)) may use last year's tax only for the first installment; the same $1,000 thresholds apply. source Public record

Penalty relief

The assessor must waive or abate the late filing, late payment, substantial understatement, excessive refund, electronic payment and electronic filing penalties if the taxpayer establishes reasonable cause or reasonable cause is otherwise apparent; examples include erroneous information from Maine Revenue Services, death or serious illness, natural disaster, substantial authority, and de minimis amounts. The assessor may abate or waive interest if the failure to pay is explained to the assessor's satisfaction, and may waive the estimated tax penalty for cause. First-time or good history: Reasonable cause includes a monthly return filed and paid less than one month late when all returns and payments in the preceding 12 months were timely, and a non-monthly return filed and paid less than one month late when all returns and payments in the preceding 3 years were timely. source Public record

Other penalties

• Check or electronic funds transfer returned for insufficient funds or a closed account. $20 or 1% of the payment, whichever is greater. source Public record
• Failure to pay by electronic funds transfer when required. The lesser of 5% of the tax due or $5,000. source Public record
• Failure to file by electronic data submission when required. $50. source Public record
• Negligence or intentional disregard. $25 or 25% of that portion of the underpayment, whichever is greater. source Public record
• Fraud with intent to evade. $75 or 75% of that portion of the underpayment, whichever is greater. source Public record
• Substantial understatement (more than 10% of the tax or $1,000, whichever is greater). $5 or 1% of that portion of the underpayment a month, whichever is greater, up to $25 or 25%, whichever is greater. source Public record

Facts come from the Maine statutes because maine.gov (Maine Revenue Services and the Secretary of State rules pages) returned 403 to automated reads.

Not confirmed: Rule 102 (18-125 C.M.R. ch. 102), which sets the working electronic funds transfer threshold; data/withholding/maine.json cites Maine Revenue Services for electronic payment when annual payments for all taxes exceed $10,000 and for all payroll processors. Accepted methods and enrollment were not read. The penalty waiver request form or online method and any time limit. The forms used to figure the estimated tax penalty (Form 2210ME and Form 2220ME by name) were not confirmed.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Maine announces disaster relief one event at a time, matching the IRS deadline for the counties the IRS names, as it did for the December 2023 and January 2024 storms. The law requires a penalty waiver when a failure resulted directly from a natural disaster.

When the IRS postpones deadlines

Announces relief case by case Maine Revenue Services announces relief for each event, matching the IRS deadline for the counties the IRS names (for example July 15, 2024 for eight counties after the January 2024 storms, and June 17, 2024 for ten counties after the December 2023 storms). The counties named in the IRS relief. 36 M.R.S. section 5231. source Public record

How to get relief

Penalties: 36 M.R.S. section 187-B(7): the assessor "shall waive or abate" listed penalties if reasonable cause is established by the taxpayer or otherwise apparent; reasonable cause includes that "The failure to file or pay resulted directly from a natural disaster." Absent a determination by the assessor, "the burden of establishing grounds for waiver or abatement is on the taxpayer.". source Public record

Where relief is posted

Federal and Maine Tax Relief in Maine Disaster Areas

Other disaster tax rules

• Out-of-state disaster workers: compensation and business income of a nonresident present in Maine solely to perform services during a disaster period, directly related to a declared state disaster or emergency and requested by the State, a local government or a registered business, is not Maine-source income (36 M.R.S. section 5142(8-B)(D)). source Public record
• Corporate apportionment: the sales factor numerator excludes receipts of a person whose only Maine activity is such disaster-period services (36 M.R.S. section 5211(16-B)). source Public record
• Use tax: property brought into Maine solely for activities directly related to a declared state disaster or emergency, at the request of the State, a local government or a registered business, and present only during a disaster period, is exempt for an owner not otherwise required to register as a seller (36 M.R.S. section 1760(45)(A-4)). "Declared state disaster or emergency" and "disaster period" are defined in Title 10, section 9902. source Public record

Statute text is from the Title 36 compilation generated October 5, 2026. maine.gov (Maine Revenue Services and DAFS news) returned 403 (request blocked) to automated reads.

Not confirmed: Whether Maine relief is automatic or case by case, which taxes it covers, and whether a disaster notation on the return is required are not confirmed from a primary source.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $8.8B; Individual income tax payments and SECA tax $3.2B; Business income taxes $773M; Estate tax $173M; Estate and trust income tax $154M; Excise taxes $58M; Unemployment insurance tax $23M; Railroad retirement tax $2.6M; Gift tax $0.3M. source Public record

Filers moving in and out, 2022 to 2023

20,295 returns (31,675 people) with $1.7B of income moved in from other states; 16,624 returns (25,178 people) with $1.2B moved out, a net gain of $0.5B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Maine Department of Labor

Maine's minimum wage is $15.10 in 2026 and rises to $15.70 on January 1, 2027, adjusted each year to the Northeast CPI-W under 26 M.R.S. 664. Service employees get a cash wage of at least $7.55, then $7.85, and the overtime-exempt salary threshold is $905.79 a week in 2027. Portland sets its own higher minimum.

Rate

$15.10 from Jan 1, 2026
$15.70 from Jan 1, 2027 Announced September 18, 2026; the CPI-W for the Northeast rose 4.1 percent from August 2025 to August 2026. source Public record

How it is set

Indexed: CPI-W for the Northeast Region, August of the previous year over August of the year before, rounded to the nearest multiple of 5 cents 26 M.R.S. 664(1) ($12.00 from January 1, 2020, then indexed each January 1 from 2021) source Public record

Tipped employees

2026: cash wage $7.55, tip credit $7.55 Service employees with more than $191 a month in tips (tip credit computed as the minimum less the cash wage).
2027: cash wage $7.85, tip credit $7.85 Service employees with more than $199 a month in tips (tip credit computed). source Public record

Youth and training wages

No youth or training rate found in the sources read.

Local minimum wages

Allowed

• Portland source Public record

source Public record

Overtime-exempt salary

2027: $905.79 a week, $47,101.08 a year source Public record

Exempt salary rule: a salaried executive, administrative or professional employee is exempt only if regular compensation, as an annual rate, exceeds 3,000 times the state minimum hourly wage or the federal annualized rate, whichever is higher (26 M.R.S. 663(3)(K)); the dollar amounts follow from the rate once read.

Not confirmed: Portland's minimum wage: the city page loads its text by script through an API that needs a session token, so the rates were not read; secondary sources report $17.75 from January 1, 2027. Other Maine municipalities with their own minimum wage (if any) were not checked, and the statutory basis for local minimums was not confirmed. Required minimum wage poster: not read (site blocked).

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. Collecting contributions

Maine Paid Family and Medical Leave has collected premiums since January 2025, and benefits began in May 2026 (up to 12 weeks, claims run by Aflac). The 2026 premium is 1.0% of wages up to the Social Security wage base for employers with 15 or more Maine employees, who may deduct up to half, and 0.5% for smaller employers, who may deduct all of it. Wage reports and premiums are due 30 days after each quarter.

Maine Paid Family and Medical Leave

Kind and agency

Family and medical. Maine Department of Labor. 26 M.R.S. ch. 7, subch. 6-C, sections 850-A and following (premiums: s. 850-F; private plans: s. 850-H), enacted by P.L. 2023, c. 412, Pt. AAA.

Started

Contributions from Jan 1, 2025. Benefits from May 1, 2026.

Contribution rate

2026: 1% of wages source Public record

Wage base

2027: $192,300 The Social Security contribution and benefit base for 2027 from SSA's notice of determinations for 2027 (Federal Register public inspection document 2026-21796).
2026: $184,500 Premiums are required up to the Social Security contribution and benefit base (26 M.R.S. s. 850-F(6)); $184,500 for 2026 per IRS Publication 15 (2026). source Public record

Who pays

Employer: Employers with 15 or more Maine employees pay at least half of the 1.0% premium. Employee: Up to half (0.5% of wages). The employer may deduct up to half of the premium; with fewer than 15 employees, all or part of the 0.5% premium. source Public record

Small employers

Fewer than 15 Maine employees (counted weekly over the 12 months before September 30). Premium is 0.5% of wages and may be deducted in full from employees. source Public record

Private plans

Allowed. An employer may apply to the Department for approval of a private plan that confers rights, protections and benefits substantially equivalent to the state program (all leave purposes, weeks, wage replacement rate, maximum weekly benefit, intermittent leave and more); an employer with an approved private plan does not remit premiums to the fund. source Public record

Filing and payment

Quarterly wage report and premium in the Maine Paid Leave Portal. Due 30 days after the end of the quarter. source Public record

Benefits

Up to 12 weeks of family leave and medical leave combined in a benefit year; medical leave benefits are not payable for the first 7 calendar days. 90% of the part of the average weekly wage up to 50% of the state average weekly wage, plus 66% of the part above it, up to the maximum weekly benefit (the state average weekly wage). source Public record

Recent and coming changes

• Jan 1, 2028 From the 2028 calendar year the Department of Labor sets the premium each year, by October 1 of the year before, at the rate needed to keep the fund solvent. source Public record

Self-employed individuals may elect coverage for at least 3 years and pay up to 50% of the premium. Maine's employer registration, contributions portal and MPL Account Number are described in data/taxids/maine.json (from maine.gov/paidleave PDFs read earlier); every maine.gov page requested for this research returned 403, so this file rests on the Maine Revised Statutes and federal wage base sources only.

Not confirmed: The date benefit claims were first payable (reported by secondary sources as May 1, 2026) was not found on a primary page; the statute says only that the benefits program is established effective January 1, 2026, so benefitsBegan is null. Maximum weekly benefit for 2026 and 2027 (the statute sets it at the state average weekly wage) not confirmed from a primary source. The 2027 premium rate was not published on the pages read; the Department sets the rate each year from 2028.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. Paid leave for any reason

Maine's earned paid leave law requires employers with more than 10 employees to let employees earn 1 hour of paid leave for every 40 hours worked, up to 40 hours a year, usable for any reason after 120 days; cities and towns may not regulate earned paid leave. The Maine Family Medical Leave Requirements give 10 weeks of unpaid job-protected leave in 2 years at employers with 15 or more employees at one location, and Maine Paid Family and Medical Leave adds up to 12 weeks of paid leave with job restoration. Employers with more than 10 employees must pay out unused vacation accrued on and after January 1, 2023 when employment ends.

Paid leave

The law

Earned paid leave source Public record

Employers covered

Employers that employ more than 10 employees in the usual and regular course of business for more than 120 days in a calendar year. All employees count: full-time, part-time, temporary and per diem.

Employees not covered

Employment in a seasonal industry (26 M.R.S. s. 1251) is excluded; employees covered by a collective bargaining agreement in effect January 1, 2021 are excluded until it expires.

How it builds up

1 hour of paid leave for every 40 hours worked.

Yearly cap

Up to 40 hours earned in a year of employment (or the employer's higher policy limit). Hours carried forward do not reduce the 40 hours that can be earned the next year, and the Department says employers cannot restrict how many accrued, unused hours an employee uses in a year.

Front-loading

Allowed; the Department of Labor says an employer that front-loads must still roll unused leave over to the next year.

When use can start

Accrual starts at the start of employment; the employer need not allow use until the employee has been employed 120 days during a one-year period.

Carryover

Accrued, unused leave from the previous year must be available the next year.

Allowed uses

Any reason, such as an emergency, illness, sudden necessity or planned vacation.

Notice and documentation

Reasonable notice to the supervisor, except for an emergency, illness or other sudden necessity; use must be scheduled to avoid undue hardship as reasonably determined by the employer. The Department of Labor says employers may require up to 4 weeks' advance notice for planned use.

At the end of employment

Follows the employer's policy on unused earned paid leave (or its vacation policy if there is no separate one); if the balance is not paid out, it must be made available again if the employee returns to the same employer within one year (Department of Labor FAQ, 2020).

PTO policies

Yes: the Department of Labor says many existing paid time off policies already meet or exceed the minimum standard, and the law does not require reducing existing benefits.

Employer duties

Post Maine's Regulation of Employment poster. Leave is paid at the employee's base rate with the same benefits as other paid leave, and taking it may not cost the employee accrued benefits or health insurance.

Enforcement

The Bureau of Labor Standards has exclusive authority to enforce (26 M.R.S. s. 42); penalties are those of 26 M.R.S. s. 53. Collective bargaining agreements may also route violations to their grievance process.

Citation

26 M.R.S. s. 637, P.L. 2019, c. 156 (LD 369), An Act Authorizing Earned Employee Leave, in effect since Jan 1, 2021

Agency guidance

maine.gov

Local laws: A municipality or other political subdivision may not enact an ordinance or rule regulating earned paid leave. (26 M.R.S. s. 637(9)) source Public record

Family and medical leave

The law

Maine Family Medical Leave Requirements (26 M.R.S. ss. 843 to 848); job restoration under Maine Paid Family and Medical Leave (26 M.R.S. s. 850-J), 26 M.R.S. ss. 843 to 848; 26 M.R.S. ss. 850-B and 850-J source Public record

Employers covered

Family medical leave: private employers with 15 or more employees at one location in Maine (the State; cities, towns and municipal agencies with 25 or more). Paid Family and Medical Leave: employers covered by subchapter 6-C (see the PFML entry on this site).

Who is eligible

Family medical leave: 12 consecutive months with the same employer, at a permanent work site with 15 or more employees. Paid Family and Medical Leave job restoration: employees employed for at least 120 days.

How long

Family medical leave: up to 10 work weeks in any 2 years. Paid Family and Medical Leave: up to 12 weeks of family and medical leave combined in a benefit year.

Reasons

Family medical leave: the employee's serious health condition; birth of the employee's or domestic partner's child; placement of a child 16 or younger for adoption; a child, domestic partner's child, grandchild, parent, domestic partner, sibling or spouse with a serious health condition; donating an organ; the death or serious health condition of a spouse, domestic partner, parent, sibling or child incurred on active military duty. Thirty days' notice unless a medical emergency; the employer may require a physician's certification; the employee is restored to the same or an equivalent position and may continue benefits at the employee's expense. An employee may sue to enforce.

Paid?

Family medical leave may be unpaid. Wage replacement comes from Maine Paid Family and Medical Leave, which is already on this site (benefits program established effective January 1, 2026).

Wage replacement: Maine Paid Family and Medical Leave. Contribution rates and benefits

Vacation and PTO at the end of employment

Must be paid out Where the terms of employment or the employer's practice provide paid vacation, vacation pay at cessation has the same status as wages earned, and all unused paid vacation accrued under the employer's policy on and after January 1, 2023 must be paid when employment ends, by the next regular payday. This does not apply to employers with 10 or fewer employees or public employers, and a collective bargaining agreement that addresses vacation payout supersedes it. An employer that violates the section owes the unpaid wages and vacation pay, interest, and twice that amount as liquidated damages, plus costs and attorney's fees. (26 M.R.S. s. 626 (as amended by P.L. 2021, c. 561)) source Public record

Other leave the law requires

Recent and coming changes

• Earned paid leave carryover amended (LD 55, P.L. 2025, c. 438): hours carried forward from the previous year may not reduce the hours an employee can earn in the next year, up to 40 hours or the employer's higher policy limit. The Department of Labor held a listening session on June 29, 2026 ahead of formal rulemaking on the change. in effect source Public record
• Jan 1, 2026 Maine Paid Family and Medical Leave benefits program established, with job restoration after leave for employees employed at least 120 days (P.L. 2023, c. 412, Pt. AAA). in effect source Public record

What was checked: Checked the Maine Revised Statutes on legislature.maine.gov: Title 26, ss. 626, 636, 637 (earned paid leave, the second section numbered 637), 638, 809, 811, 814, 843 to 848, 850, 850-B and 850-J, and Title 14, s. 1218. Every maine.gov page requested returned 403, so the Department of Labor's earned paid leave page, FAQ and news items were read through the Firecrawl government index only. Jury duty: 14 M.R.S. s. 1218 bars depriving an employee of employment or health insurance for jury service (a Class E crime, with a civil action for up to 6 weeks of lost wages) but requires no time off or pay beyond that, so it is not listed. Holidays: no state law requiring private employers to give a day off or premium pay on holidays was found. No voting, bereavement or school activity leave statute was found.

Not confirmed: The effective date of P.L. 2025, c. 438 (LD 55) was not found on a primary page; the session law itself was not read. The Department of Labor's earned paid leave rules (12-170 CMR) and its 2023 interpretive guidance on how the vacation payout law interacts with earned paid leave were not read (maine.gov returns 403, for example https://www.maine.gov/labor/labor_laws/earnedpaidleave/). The payout and rehire answer rests on the 2020 FAQ (https://www.maine.gov/labor/docs/2020/laborlaws/CombinedEarnedPaidLeaveFAQs.pdf), which predates the 2023 vacation payout change. Recordkeeping duties and any pay stub balance requirement for earned paid leave were not found in the statute and the rules were not read. Whether a returning employee's earned paid leave must be restored when the employer's policy pays it out was not confirmed beyond the 2020 FAQ. Whether Maine has a separate leave law for crime victims who are witnesses (beyond 26 M.R.S. s. 850) was not checked.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Maine imposes a 5.5 percent sales and use tax on tangible personal property and taxable services, with higher rates for prepared food (8 percent), lodging (9 percent) and short-term auto rentals (10 percent). A remote seller must register once its gross sales delivered into Maine exceed $100,000 in the previous or current calendar year; the statute has no transaction count.

State rate

5.5% 36 M.R.S. § 1811
Higher rates rather than reduced ones: 8 percent on prepared food and on liquor sold in licensed establishments, 9 percent on lodging, 10 percent on automobile rentals of less than one year, and 14 percent on adult use cannabis from January 1, 2026. source Public record

Local taxes

Not confirmed. No local sales tax provision was found in the Title 36 sales tax sections read, but no Maine Revenue Services page could be read to confirm that there are none.

Remote sellers

$100,000; counts gross: gross sales from delivery of tangible personal property or taxable services into Maine sales; previous calendar year or current calendar year. The current paragraph, as repealed and replaced by PL 2021, c. 181, Pt. B, § 5, has no transaction count. A Maine Revenue Services presentation found by search says the 200 transaction threshold ended January 1, 2022, but maine.gov refused automated reads, so that date is not recorded here. source Public record

Marketplace facilitators

Must collect (A marketplace facilitator registers if its gross sales in Maine in the previous or current calendar year exceed $100,000, counting both facilitated sales and its own direct sales; it is treated as the retailer for each sale it facilitates for delivery in Maine.) source Public record

Streamlined Sales Tax

Not a member source Public record

Registration

Sales tax registration certificate (a separate certificate for each place of business), None: the application forms are furnished free of charge. Register The site's startup data registers sales and use tax on the combined Application for Tax Registration in the Maine Tax Portal; remote sellers register the same way. The registration booklet could not be re-read for this file (maine.gov 403). source Public record

Filing

• monthly: the default in the statute; the assessor may permit returns other than monthly

Due: The 15th day of each month for the preceding calendar month.
Maine Tax Portal source Public record

Certificates

Resale: Maine Revenue Services issues the resale certificate itself: to a new registrant expecting $3,000 or more in annual gross sales, and on annual review to registered retailers reporting $3,000 or more in the prior 12 months (valid for 5 calendar years). A vendor holding a true copy need not see it again for each sale. source Public record

Recent and coming changes

• Jan 1, 2026 The sales tax rate on adult use cannabis rose from 10 percent to 14 percent. source Public record

Every maine.gov page tried (Maine Revenue Services pages, its PDFs and the Secretary of State rules pages) returned HTTP 403 to automated reads during this run, so this file rests on the Maine Revised Statutes. Filing frequencies other than monthly, e-file rules, discount and certificate forms are set by Maine Revenue Services and still need a browser read.

Not confirmed: Date the 200 transaction threshold ended: the statute shows the change (PL 2021, c. 181, Pt. B, §§ 5 and 7) but not the date; an MRS presentation (maine.gov, 403) and vendor posts say January 1, 2022. Effective date of the remote seller threshold and of marketplace facilitator collection (PL 2019, c. 441, § 9): not shown on the statute pages; vendor posts say October 1, 2019 for marketplaces. When a remote seller must register after crossing $100,000: not stated in the statute. Quarterly, semiannual or annual filing thresholds set by the assessor, and any e-file mandate: in Maine Revenue Services rules or guidance, not readable. Vendor discount: none found in the statutes read; not confirmed. Whether Maine has any local sales tax, and whether it accepts the MTC or Streamlined certificates: not confirmable without maine.gov. Effective date of the 5.5 percent general rate: the statute lists 5.5 percent for each period back to October 1, 2013 without saying when it began.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. Surcharges barred

No. Maine bars a seller from adding a surcharge when a customer pays by credit card or debit card instead of cash or check. A discount from the regular price is not a surcharge, so a business may offer a lower price for cash. Only government bodies may add a card fee, and only if it is disclosed before payment and does not exceed the card processing cost.

The rule

A seller in a sales transaction may not impose a surcharge on a cardholder who uses a credit card or debit card instead of cash, check or similar means. A surcharge is any means of increasing the regular price to a cardholder that is not imposed on a customer paying by cash, check or similar means. source Public record

Cards covered

Credit cards and debit cards. The law defines surcharge.

Exceptions

A governmental entity (state agencies, counties, municipalities, plantations, quasi-municipal corporations, the Judicial Department, the University of Maine System, the Maine Community College System and Maine Maritime Academy) may add a card surcharge for taxes, fines, utility, regulatory, registration, license or permit fees or a specific service or good it provides, if the surcharge is disclosed clearly before payment and does not exceed the card costs it incurs or that an authorized third-party payment provider assesses. It must tell the consumer the surcharge can be avoided by paying another way, and may not add a debit card surcharge unless the third-party provider charges one.

Enforcement

The administrator enforces Article 8-A (Maine Truth-in-Lending) under Article 6 of the Maine Consumer Credit Code (9-A M.R.S. 8-505). A willful and knowing failure to comply with a requirement of the Article is a Class D crime.

The law

9-A M.R.S. 8-509, PL 2011, c. 427, Pt. A, sec. 15 (new); amended by PL 2021, c. 150, sec. 2

Cash discounts

A discount or reduction from the regular price is not a surcharge. (9-A M.R.S. 8-509(1)) source Public record

Sales tax on the surcharge

Not stated Card surcharges are barred for sellers. No Maine Revenue Services guidance on card fees could be read (maine.gov refuses automated reads). The statute's definition of sale price allows no deduction for the seller's expenses and excludes discounts allowed and taken on sales (36 M.R.S. 1752(14)), but does not name card fees. source Public record

What was checked: Read 9-A M.R.S. 8-509 and 8-505 and the Article 8-A table of contents on the Maine Legislature site (statute data extracted October 5, 2026, so laws effective by then are included). LD 151 of the 132nd Legislature, An Act to Allow Businesses to Impose a Surcharge on Credit Card and Debit Card Transactions, received a final disposition of Ought Not to Pass on May 27, 2025, so the ban is unchanged. No court ruling or Attorney General statement limiting the ban was found.

Not confirmed: The effective date of PL 2011, c. 427 (the recodification that added 8-509) and the earlier law it replaced were not read. Maine Revenue Services guidance on card fees and sales tax could not be read: maine.gov refused automated reads (https://www.maine.gov/revenue/taxes/sales-use-service-provider-tax/guidance-documents). Which office acts as administrator for Article 8-A (9-A M.R.S. 1-301) was not read.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Pass-through entity tax (36 MRSA chapter 815, subchapter 3)

New for tax years beginning on or after January 1, 2026 (none for 2025): partnerships (not publicly traded) and S corporations may elect each year, on a timely filed return including extensions, to pay tax at Maine's highest individual rate, 7.15% (the 2% surcharge on high incomes is not included), on qualified members' shares: residents' full shares and nonresidents' Maine-source shares, plus the tax itself and similar taxes paid to other states. The return is due the 15th day of the third month after year end, quarterly estimates are required, and the entity also pays a 10% estimated tax for nonresident members. Qualified members (individuals, trusts and estates) get a refundable credit equal to 90% of their share of the tax.

Law

36 MRSA 5199-A to 5199-I (tax); 36 MRSA 5219-CCC (owner credit); 36 MRSA 5217-A(2) (credit for other states' PTE taxes). PL 2025, c. 650, Part N (LD 2212, the supplemental appropriations act for fiscal years 2026 and 2027), signed April 10, 2026. First tax year 2026. source Public record

Who can elect

Partnerships as defined in Code § 7701(a)(2), excluding publicly traded partnerships, and entities classified as S corporations for federal income tax purposes. Financial institutions taxed under chapter 819 are excluded. No owner limits on electing. The tax and credit cover only qualified members: individuals, trusts and estates that are direct owners, partners or shareholders, other than organizations exempt under Code § 501. A member owning through a disregarded entity counts as a direct owner. Only direct owners (including through a disregarded entity) are qualified members; owners holding through another partnership or S corporation are not covered. source Public record

Election

Declared annually on the entity's timely filed pass-through entity tax return, including any extension granted. The return, schedules and worksheets must be filed electronically. The entity. Deadline: The due date of the return, including any extension: the 15th day of the third month after the end of the taxable year (March 15 for calendar year entities), extended automatically by a federal extension plus 30 days. Made each year. The election is irrevocable after the due date, including any extension, for filing the return. An electing entity may not amend the return without the assessor's written consent. source Public record

Rate

2026: 7.15% Pass-through entity taxable income: the total of qualified members' distributive shares of income (resident individuals, trusts and estates: their full share entering federal adjusted gross income or federal taxable income, including guaranteed payments; nonresidents: the Maine-source share), with any member's share below zero counted as zero, increased by the tax imposed under this subchapter and by substantially similar taxes imposed by other states or the District of Columbia. The rate is the highest marginal rate under 36 MRSA 5111, without the 2% surcharge under 5111(7). Chapter 822 credits cannot reduce the tax. source Public record

Estimated payments

Required unless the entity's estimated tax for the year, or its prior year tax, is less than $1,000. Each year's required estimated tax is at least the smaller of 100% of the prior year's tax (if a 12-month year) or 90% of the current year's tax, paid in four equal installments unless an annualized distribution is shown. Penalty on underpaid installments at the rate under 36 MRSA 186, which the assessor may waive for cause. Separately, the entity pays an estimated tax on behalf of nonresident qualified members equal to 10% of the tax reported to each of them, and reports it to them within 30 days after the return due date. No interest is paid on overpayments. The 15th day of the 4th, 6th, 9th and 13th months after the start of the taxable year (April 15, June 15, September 15 and January 15 for calendar years). A short year must be paid in full by the 15th day of its last month. source Public record

Return

A pass-through entity tax return on forms required by the assessor, listing each qualified member's share of income, of the tax, of the 10% nonresident estimated tax and of similar taxes paid to other states; filed electronically. The form name was not confirmed. Due The 15th day of the third month after the end of the entity's taxable year for federal income tax purposes, with the tax. Automatic: a federal extension extends the Maine pass-through entity tax return for an equal period plus 30 days. source Public record

Owner credit

Each qualified member gets a credit against Maine income tax equal to 90% of the tax the entity must report to the member, allowed only if the entity paid the tax and identified the member on its return. The entity reports each member's share within 30 days after its return is due. Members add back their distributive share of the tax (and of similar taxes paid to other states) as an income modification. Yes. The credit is refundable. A nonresident individual for the whole year need not file if all Maine adjusted gross income (with a spouse's, if filing jointly) is from electing entities that file and pay the tax, and the credit plus the 10% nonresident estimated tax paid on the member's behalf covers the member's Maine tax. A similar exception applies to nonresident trusts and estates. Credit for other states' PTET: Residents' credit for tax paid to other jurisdictions (36 MRSA 5217-A(2)) covers their distributive share of a pass-through entity tax substantially similar to Maine's, imposed by another state, a political subdivision, the District of Columbia or an analogous foreign subdivision, on income derived from sources there. No list of states was found. source Public record

Recent and coming changes

• Jan 1, 2026 Pass-through entity tax and 90% refundable credit enacted in Part N of PL 2025, c. 650 (LD 2212), for taxable years beginning on or after January 1, 2026; the residents' credit for taxes paid to other jurisdictions was rewritten to include other states' substantially similar PTE taxes. source Public record
• LD 191, a separate pass-through entity tax bill, was passed to be enacted by the House on April 2, 2026 but died in the Senate when the Legislature adjourned. source Public record
• Jan 1, 2026 A 2% income tax surcharge on high incomes (36 MRSA 5111(7)) begins for tax years from January 1, 2026; it is excluded from the PTE rate. source Public record

Maine had no PTET for 2025 or earlier. Maine Revenue Services pages (maine.gov) returned 403 to automated reads, so forms, instructions and guidance were not read; the rules here are from the statutes as codified and the committee amendment to LD 2212. The 2% surcharge is not part of the PTE rate, so the credit does not cover it.

Not confirmed: The statute page for 36 MRSA 5219-CCC returned 404; the credit text is from Committee Amendment A to LD 2212 (Sec. N-5) as it went to enactment, not from the codified section. Maine Revenue Services forms, instructions and guidance for the PTE tax (form name, how the election box works) need a browser: www.maine.gov/revenue returned 403. Whether a Senate or floor amendment changed Part N was not fully checked; the one Senate amendment read (S-filing to Committee Amendment A) does not touch Part N. Whether the Legislature tied the tax to the federal SALT limitation (no sunset found in 5199-A to 5199-I) was not confirmed against the full Part N text.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporate income tax

Maine follows the Internal Revenue Code as of a fixed date updated by law; the supplemental budget (P.L. 2025, c. 650, LD 2212, signed April 10, 2026) moved it to December 31, 2025 for tax years beginning on or after January 1, 2025. Maine stays decoupled from bonus depreciation (sections 168(k) and, new, 168(n)) with addbacks recovered through later depreciation, and phases in research expensing under section 174A with addbacks of 100% for 2025 down to 10% for 2029 for taxpayers above the small business gross receipts test. Individuals start from federal adjusted gross income, so the federal tips, overtime, car loan and senior deductions do not reach the Maine return.

Follows the Code

Fixed date, Code as of Dec 31, 2025. 36 MRSA 111(1-A), as amended by P.L. 2025, c. 650, Part K, sec. K-1
Before the 2026 update the date was December 31, 2024. Part K applies to tax years beginning on or after January 1, 2025 and to any prior year as specifically provided by the Code as of December 31, 2025 and by section 70302(f) of Public Law 119-21. source Public record

Starting point

Individuals: federal adjusted gross income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

Partly adopted. P.L. 2025, c. 650 (LD 2212, H.P. 1491, supplemental appropriations), Part K, signed April 10, 2026; P.L. 2025, c. 662 (LD 2188, An Act to Amend Certain State Tax Laws), Part A, signed April 13, 2026. Years: Tax years beginning on or after January 1, 2025
Chapter 650 updates the Code date and decouples in part from section 174A, from section 168(n), from opportunity zone gains on investments after 2026 and from the section 1202 exclusion for stock first acquired after July 3, 2025. Chapter 662 restates the section 168(k) addback for 2025 and later. The standalone conformity bill, LD 2010, died in committee when the Legislature adjourned. source Public record

Provision by provision

Other differences

• Section 168(n) qualified production property: addback of the net increase in depreciation, recovered through later depreciation (36 MRSA 5122(1)(RR) and (2)(CCC), and 5200-A). source Public record
• Section 1202 small business stock: gain excluded federally is added back for stock first acquired after July 3, 2025. source Public record
• Opportunity zones: gain excluded under section 1400Z-2(a) for amounts invested after December 31, 2026 is added back, as is the basis increase on sale of property acquired after that date. source Public record

Guidance from the state

• Maine Revenue Services, One Big Beautiful Bill Act (OB3) Impacts on Maine
• Maine Revenue Services, 2026 Income/Estate Tax Updates

Recent and coming changes

• Jan 1, 2026 Section 174A addback percentage steps down: 70% for 2026, 50% for 2027, 30% for 2028, 10% for 2029. source Public record
• Jan 1, 2027 Opportunity zone addback applies to amounts invested after December 31, 2026. source Public record

Maine Revenue Services pages (maine.gov/revenue) returned 403 to automated reads, so this file rests on the statutes and session laws published by the Legislature.

Not confirmed: The 2025 Form 1040ME instructions were not read (maine.gov returned 403 to automated requests); the two Maine Revenue Services presentations were read from PDFs saved in a browser. Whether any other 2026 law created a Maine deduction for tips, overtime or car loan interest was not checked beyond chapters 650 and 662. The strikethrough in chapter 650's standard deduction amendments (36 MRSA 5124-C) does not survive text extraction, so the 2025 Maine standard deduction amount was not recorded.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. Pay required in job postings

Since July 29, 2026, a Maine employer with 10 or more employees must put the prospective range of pay it will offer a successful applicant in each job posting, whether made directly or through a third party, electronic or printed; a commission only job must say that pay is based solely on commission. Any employer must also tell an employee, on request, the pay range for the position the employee holds, and must keep each employee's position and pay history for the length of employment plus 3 years.

Recent and coming changes

• Jul 29, 2026 26 M.R.S. sec. 622-A (pay ranges in postings for employers with 10 or more employees, pay range on request for employees, pay history records) took effect within the last year. In effect: Public Law 2025, chapter 771 (L.D. 54), Second Regular Session of the 132nd Legislature. source Public record

Salary history ban: Yes (26 M.R.S. sec. 628-A). An employer may not use or ask about a prospective employee's compensation history until an offer with all terms of compensation has been negotiated and made, unless a federal or state law requires it. Enforced under sec. 626-A, by or for the affected person or by the Department of Labor. source Public record

What was checked: Read on the Maine Revisor of Statutes site and the session law volume from the Law and Legislative Reference Library. The Maine Department of Labor's site (maine.gov/labor) refused automated reads, so no agency guidance is included. No municipal ordinance requiring pay in postings was identified.

Not confirmed: The date the Governor signed L.D. 54 (not shown in the session law text read). Maine Department of Labor guidance, if any (maine.gov/labor refused automated reads): remote jobs, whether employees outside Maine count toward the 10 employee threshold, internal postings. Whether a posting that omits the range counts as one violation per posting or per position under sec. 626-A.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Maine Revenue Services

Maine Revenue Services' website (www.maine.gov) refused every automated read (CloudFront 403), so its power of attorney form, its position on the federal Form 2848 and its practitioner pages could not be confirmed. By statute the State Tax Assessor may require electronic filing by rule, the rule must set thresholds or phase-in periods to help taxpayers and preparers comply, and a person required to e-file who does not is liable for a $50 penalty; the rule's preparer threshold was not read. No paid preparer registration program was found.

Federal Form 2848

Not stated

Preparer registration

No program found

E-file mandate for preparers

Penalty: $50 for a person required by the State Tax Assessor to file returns by electronic data submission that fails to do so; failure means two or more required returns in a 6-month period not filed or not filed electronically after written notice, or two or more electronic returns that do not meet the rule's specifications (36 M.R.S. § 187-B). source Public record

Transcripts and account records

36 M.R.S. § 191 allows delivery to a taxpayer or the taxpayer's duly authorized representative of a certified copy of any return, report or other information the taxpayer filed. The Bureau's request form and procedure were not read. Who can ask: The taxpayer or a duly authorized representative. Certified copies of returns, reports or other information the taxpayer filed. source Public record

Online access for professionals

Maine Tax Portal

36 M.R.S. § 193(2) lets the State Tax Assessor, with the Commissioner of Administrative and Financial Services' approval, adopt a rule allowing or requiring electronic filing and requires the rule to set thresholds or phase-in periods for taxpayers and preparers; a search result points to Maine Revenue Services Rule 104 as that rule, but it sits on www.maine.gov and was not read.

Not confirmed: www.maine.gov returned CloudFront 403 for every path tried, including the Secretary of State's rules pages, so these were not read: Maine Revenue Services' power of attorney form (a 2848-ME is commonly cited, not confirmed), whether the federal Form 2848 is accepted, any information authorization and the return's preparer check-box, the preparer ID rule, Rule 104's preparer e-file threshold and opt-out form, Maine Tax Portal third-party access, copy and transcript requests, and practitioner contacts. No preparer registration law was found; the negative rests on the statutes read (the Taxpayer Advocate Service's 2018 list does not include Maine).

Rules for tax professionals in every state

Federal tax data sharing

13 IRS data-sharing agreements with agencies in Maine, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Maine Department of Labor, Bureau of Unemployment Compensation source Public record; the workforce agency signed the IRS Questionable Employment Tax Practices (QETP) agreement in 2007 source Public record. How the IRS shares tax data with the states

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