Due to the severe storms and flooding in December 2023, individuals and businesses located in 10 Maine counties have until June 17, 2024 to timely file and pay certain Maine tax returns and liabilities.
Who is affected? Individuals residing, or businesses located, in Androscoggin, Franklin, Hancock, Kennebec, Oxford, Penobscot, Piscataquis, Somerset, Waldo, or Washington county.
Which returns and payments are included in the postponement? Returns, estimated payments, and final payments originally due during the period December 17, 2023 through April 17, 2024 for Maine Individual Income Tax, Corporate Income Tax, Fiduciary Income Tax, and Franchise Tax qualify for the postponement. Payment and filing deadlines for all other Maine tax types, including Maine sales tax and income tax withholding, remain unchanged.
Corporate Income Tax Return
| FORM NUMBER | FORM TITLE | INSTRUCTIONS | FILE ONLINE |
|---|---|---|---|
| 1120ME (PDF) | Corporate Income Tax Return (Form 1120ME, Schedule A) | 1120ME Instructions (PDF) | Maine Tax Portal |
Schedules & Worksheets
| FORM NUMBER | FORM TITLE | INSTRUCTIONS |
|---|---|---|
| Schedule 1A (PDF) | Income Addition Modifications | See 1120ME Instructions |
| Schedule 1S (PDF) | Income Subtraction Modifications | See 1120ME Instructions |
| Schedule C (PDF) | Tax Credits for Corporations | See 1120ME Instructions |
| Schedule X (PDF) | Amended Return Adjustments | See 1120ME Instructions |
| Form CR (PDF) | Combined Report for Unitary Members | See 1120ME Instructions |
| Schedule NOL (PDF) | For Calculating the Net Operating Loss (NOL) Recapture Subtraction Modification | Included |
| Worksheets for Tax Credits | Worksheets for Tax Credits Claimed on Form 1120ME, Schedule C | Included |
| 2220ME (PDF) | Underpayment of Estimated Tax by Corporations or Financial Institutions | Included |
| 2220ME Annualized Worksheet (PDF) | Annualized Income Installment Worksheet for Underpayment of Estimated Tax | Included |
Payment Vouchers
| FORM NUMBER | FORM TITLE | INSTRUCTIONS | PAY ONLINE |
|---|---|---|---|
| 1120ES-ME (PDF) | Vouchers for Estimated Tax Payments | See Form 1120W-ME | Maine Tax Portal |
| 1120W-ME (PDF) | Worksheet for Calculating Estimated Tax Payments | Included | n/a |
| 1120EXT-ME (PDF) | Extension Payment Voucher | Included | Maine Tax Portal |
Other
| FORM NUMBER | FORM TITLE | INSTRUCTIONS |
|---|---|---|
| Corporate Unitary Questionnaire (PDF) | Worksheet to Help Determine the Degree to Which a Unitary Business Exists | Included |
| Corporate Nexus Questionnaire (PDF) | Worksheet to Help Determine the Degree to Which Corporate Income Tax Nexus Exists | Included |