Due to the severe storms and flooding in December 2023 and January 2024, individuals and businesses located in 15 Maine counties have additional time to timely file and pay certain Maine tax returns and liabilities. For more information, visit maine.gov/revenue/Disaster.
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 |
|---|---|---|---|
| 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 |