If the due date falls on a holiday or weekend, the due date is the next business day.
* These due dates are based on calendar year filers.
Income/Estate Tax
Individual Income Tax | |
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Form | Due Date |
1040ME | April 15* |
1040ES-ME | April 15*, June 15*, Sept. 15*, Jan. 15* |
Amended 1040-ME | Within 180 days of final federal determination or filing of federal Form 1040-X |
Income Tax Withholding for Nonresident Sellers of Maine Real Property | |
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Form | Due Date |
REW-1 | By the 30th day after date of transfer |
Fiduciary Income Tax | |
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Form | Due Date |
1041ME | April 15* |
1041ES-ME | April 15*, June 15*, Sept. 15*, Jan. 15* |
Amended 1041-ME | Within 180 days of final federal determination or filing of an amended federal Form 1041 |
Corporate Income Tax | |
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Form | Due Date |
1120ME | April 15 for calendar year filers, September 15 for filers with a year end of June 30, 15th day of the 4th month for all other year end dates |
1120ES-ME | April 15*, June 15*, Sept. 15*, Dec. 15* |
Amended 1120-ME | Within 180 days of final federal determination or filing of federal Form 1120X |
1120EXT-ME | The regular due date of the original return for all tax types |
Franchise Tax | |
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Form | Due Date |
1120B-ME | April 15* |
Income Tax Withholding for Employers | |
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Form | Due Date |
941ME | April 30, July 31, Oct. 31, Jan. 31 |
ME UC-1 | April 30, July 31, Oct. 31, Jan. 31 |
W-3ME | Feb. 28 or at termination of business |
900ME | The Wednesday or Friday following each payroll issuance (Wednesday if wages are paid on Wed., Thur. or Fri.; Friday if wages are paid on Sat., Sun., Mon. or Tues.) |
Income Tax Withholding for Pass-through Entities | |
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Form | Due Date |
941P-ME | March 15 |
901ES-ME | April 30, July 31, Oct. 31, Jan. 31 |
Business Equipment Tax Reimbursement | |
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Form | Due Date |
800 | Between August 1 and December 31 of year following tax payment(s) |
Business Registration | |
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Form | Due Date |
Application for Tax Registration | See form instructions |
Estate Tax | |
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Form | Due Date |
706ME | Nine months after the date of death |
Estate Tax Lien Discharge | With, or anytime after filing, Form 706ME or 700-SOV |
Insurance Premiums Tax | |
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Form | Due Date |
INS-1 | Estimated payment vouchers due April 30, June 25, October 31 |
INS-2 | Estimated payment vouchers due at the end of each month |
INS-4 | March 15 |
INS-5 | March 15 |
INS-6 | Estimated payment vouchers due April 30, June 25, October 31 |
INS-7 | March 15 |
Other Taxes
Tax Type | Due Date |
---|---|
Sales & Use | 15th of the month |
Service Provider Tax | 15th of the month |
Tobacco Distributor | Last day of the month |
Gas Distributor | 21st day of the month |
Special Fuel Supplier Distributor | Last day of the month |
Mahogany Quahog | Last day of the month |
Initiator of Deposit | 20th of the month |
Cannabis Excise Tax | 15th of the month |
Milk Handling | 25th of the month |
Retail Dealer Gas Shrinkage | March 31, September 30 |
Annual Gas Shrinkage | January 31 |
Annual Special Fuel Supplier Shrinkage | January 31 |
Blueberry | November 1 |
Potato | Last day of the month |
Special Fuel User | Quarterly return due the last day of the following month |
Health Care Provider Est. | Monthly by the 15th |
Health Care Provider Reconciliation | Depends on fiscal year end |
Hospital Tax | November 15 with 1/2 of your first installment |