Fiduciary Income Tax Forms - 2023

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.

Fiduciary Income Tax Return for Resident and Nonresident Estates and Trusts

FORM NUMBER FORM TITLE INSTRUCTIONS FILE ONLINE
1041ME Form (PDF) Fiduciary Income Tax Return 1041ME General Instructions (PDF) Maine Tax Portal

Schedules & Worksheets

FORM NUMBER FORM TITLE INSTRUCTIONS
Schedule A (PDF) Adjustments to Tax Included
Tax Credit Worksheets Worksheets for Tax Credits Claimed on Form 1041ME, Schedule A Included
1041ME Minimum Tax Credit Worksheet (PDF) Maine Minimum Tax Credit and Carryforward Worksheet Included
Schedule NR (PDF) Income Schedule for Nonresident Estates and Trusts or Resident Estates and Trusts with Nonresident or "Safe Harbor" Resident Beneficiaries Included

Form 2210ME (PDF)

 Underpayment of Estimated Tax Penalty Calculation Included
Form 2210ME Annualized (PDF) Annualized Income Installment Worksheet for Form 2210ME Included

Payment Vouchers

FORM NUMBER FORM TITLE INSTRUCTIONS PAY ONLINE
1041ES-ME (PDF) Estimated Payment Vouchers Included Maine Tax Portal
1041ME-EXT (PDF) Extension Payment Voucher Included Maine Tax Portal
1041ME-PV (PDF) Payment Voucher for electronically filed returns Included Maine Tax Portal