Get Maine Surplus Lines Tax Filing

Non-admitted (Surplus) Premiums Tax For tax years beginning before January 1, 2023, the tax rate is 3% of the nonadmitted gross direct insurance premiums written on risks located or resident in the State.

Maine generally imposes an income tax on all individuals that have Maine-source income.

Even if you are domiciled in another state, you may still be taxed as a Maine resident if you are a “statutory resident.” Statutory residency, however, does not apply to military personnel. See the section on “Military Personnel” for more information on state taxation of military personnel and their family members.

Income/Estate Tax Division What is being mailed:Mailing Address:Individual Income Tax (Form 1040ME) Mail to this address if you are enclosing a check for paymentP.O. Box 1067, Augusta, ME 04332-1067Individual Income Tax (Form 1040ME) Mail to this address if you are expecting a refundP.O. Box 1066, Augusta, ME 04332-106611 more rows

The Maine tax filing and tax payment deadline is April 18, 2023. Find IRS or Federal Tax Return deadline details. If you file a tax extension you can e-File your Taxes until October 16, 2023 without a late filing penalty. However, if you owe Taxes and don't pay on time, you might face late tax payment penalties.

Tax-free states Alaska. Florida. Nevada. South Dakota. Texas. Washington. Wyoming.

Anyone who is a resident of Maine for any part of the tax year, and has taxable Maine-source income, must file a Maine return. Anyone who is not a resident of Maine, but performs personal services in Maine for more than 12 days and earns more than $3,000 of income from all Maine sources, must file a Maine return.

If you earn income in one state while living in another, you should expect to file a tax return for the state where you are living (your “resident” state). You may also be required to file a state tax return where your employer is located or any state where you have a source of income.