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 | |
|---|---|
| Form | Due Date |
| 1040ME, 1040EXT-ME | April 15* |
| 1040ES-ME | April 15*, June 15*, September 15*, January 15* |
| Amended 1040ME | Within 180 days of final federal determination or filing of federal Form 1040-X |
| Income Tax Withholding for Nonresident Sellers of Maine Real Property | |
|---|---|
| Form | Due Date |
| REW-1-1040, REW-1-1041, REW-1-1120 | By the 30th day after date of transfer |
| REW-5 | At least 5 business days prior to closing |
| Fiduciary Income Tax | |
|---|---|
| Form | Due Date |
| 1041ME, 1041ME-EXT | April 15 for calendar year filers, 15th day of the 4th month following the end of the fiscal year for all other filers |
| 1041ES-ME | April 15*, June 15*, September 15*, January 15* |
| Amended 1041ME | Within 180 days of final federal determination or filing of an amended federal Form 1041 |
| Corporate Income Tax | |
|---|---|
| Form | Due Date |
| 1120ME, 1120EXT-ME | April 15 for calendar year filers, September 15 for filers with a year end of June 30, 15th day of the 4th month following the end of the fiscal year for all other filers |
| 1120ES-ME | April 15*, June 15*, September 15*, December 15* |
| Amended 1120ME | Within 180 days of final determination of the federal change or correction or within 180 days of discovery of the error |
| Franchise Tax | |
|---|---|
| Form | Due Date |
| 1120B-ME, 1120B-EXT/ME | April 15 for calendar year filers, 15th day of the 4th month following the end of the fiscal year for all other filers |
| 1120B-ES/ME | April 15*, June 15*, September 15*, December 15* |
| Amended 1120B-ME | Within 180 days of final determination of the federal change or correction or within 180 days of discovery of the error |
| Income Tax Withholding for Employers | |
|---|---|
| Form | Due Date |
| 941ME | April 30, July 31, October 31, January 31 |
| ME UC-1 | April 30, July 31, October 31, January 31 |
| W-3ME | February 28 or at termination of business |
| 900ME | The Wednesday or Friday following each payroll issuance (Wednesday if wages are paid on Wednesday, Thursday or Friday; Friday if wages are paid on Saturday, Sunday, Monday or Tuesday) |
| Income Tax Withholding for Pass-through Entities | |
|---|---|
| Form | Due Date |
| 941P-ME | March 15 |
| 901ES-ME | April 30, July 31, October 31, January 31 |
| 901ES-ME Extension Payment | March 15 |
| Schedule 1040PA-ME | Within 180 days of the final determination date of the federal audit |
| Business Equipment Tax Reimbursement | |
|---|---|
| Form | Due Date |
| 800 | Between August 1 and December 31 of year following tax payment(s) |
| Business Registration | |
|---|---|
| Form | Due Date |
| Application for Tax Registration | See form instructions |
| Estate Tax | |
|---|---|
| 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 | |
|---|---|
| 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 |