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USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 803. IMPOSITION OF TAX ON INDIVIDUALS
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Title 36 - §5111-A. Alternative method of computation
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 803: IMPOSITION OF TAX ON INDIVIDUALS
§5111-A. Alternative method of computation
In lieu of a tax computed exactly according to the rates set forth in section 5111, taxpayers may utilize a tax table. The
State Tax Assessor shall prepare and issue tables approximating as near as practicable the tax computed using section 5111
for this express purpose.
[1987, c. 819, §3 (rpr).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §5111-B. Revenue targeting (REPEALED)
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 803: IMPOSITION OF TAX ON INDIVIDUALS
§5111-B. Revenue targeting (REPEALED)
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §5111. Imposition and rate of tax
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 803: IMPOSITION OF TAX ON INDIVIDUALS
§5111. Imposition and rate of tax
A tax is imposed for each taxable year beginning on or after January 1, 2000, on the Maine taxable income of every resident
individual of this State. The amount of the tax is determined as provided in this section.
[1999, c. 731, Pt. T, §1 (amd).]
1. Single individuals and married persons filing separate returns.
[T. 36, §5111, sub-§1 (rp).]
1-A. Single individuals and married persons filing separate returns; tax years beginning 2000, 2001. For tax years beginning in 2000 or 2001, for single individuals and married persons filing separate returns:
If Maine taxable income is: The tax is:
Less than $4,150 2% of the Maine
div>
taxable income
p align="center">At least $4,150 but $83 plus 4.5% of
p align="center">less than $8,250 the excess over
$4,150
At least $8,250 but $268 plus 7% of
less than $16,500 the excess over
$8,250
$16,500 or more $846 plus 8.5%
div>
of the excess
over $ 16,500
[1999, c. 731, Pt. T, §2 (rpr).]
1-B. Single individuals and married persons filing separate returns; tax years beginning 2002. For tax years beginning on or after January 1, 2002, for single individuals and married persons filing separate returns:
If Maine Taxable income is: The tax is:
Less than $4,200 2% of the Maine
div>
taxable income
div>
p align="center">At least $4,200 but $84 plus 4.5% of
p align="center">less than $8,350 the excess over
$4,200
At least $8,350 but $271 plus 7% of
less than $16,700 the excess over
$8,350
$16,700 or more $856 plus 8.5%
div>
of the excess
over $ 16,700
[1999, c. 731, Pt. T, §3 (new).]
2. Heads of households.
[T. 36 MRSA §5111, sub-§2 (rp).]
2-A. Heads of households; tax years beginning 2000, 2001. For tax years beginning in 2000 or 2001, for unmarried individuals or legally separated individuals who qualify as heads
of households:
If Maine taxable income is: The tax is:
Less than $6,200 2% of the Maine
div>
taxable income
p align="center">At least $6,200 but $124 plus 4.5%
p align="center">less than $12,400 of the excess
over $ 6,200
At least $12,400 but $403 plus 7% of
less than $24,750 the excess over
$12,400
$24,750 or more $1,268 plus
8.5% of the
div>
excess over
$24,750
[1999, c. 731, Pt. T, §4 (rpr).]
2-B. Heads of households; tax years beginning 2002. For tax years beginning on or after January 1, 2002, for unmarried individuals or legally separated individuals who qualify
as heads of households:
If Maine Taxable income is: The tax is:
Less than $6,300 2% of the Maine
div>
taxable income
div>
p align="center">At least $6,300 but $126 plus 4.5%
p align="center">less than $12,500 of the excess
over $ 6,300
At least $12,500 but $405 plus 7% of
less than $25,050 the excess over
$12,500
$25,050 or more $1,284 plus 8.5%
div>
of the excess
over $ 25,050
[1999, c. 731, Pt. T, §5 (new).]
3. Individuals filing married joint return or surviving spouses.
[T. 36, §5111, sub-§3 (rp).]
3-A. Individuals filing married joint return or surviving spouses; tax years beginning 2000, 2001. For tax years beginning in 2000 or 2001, for individuals filing married joint returns or surviving spouses permitted to
file a joint return:
If Maine taxable income is: The tax is:
Less than $8,250 2% of the Maine
div>
taxable income
p align="center">At least $8,250 but $165 plus 4.5%
p align="center">less than $16,500 of the excess
over $ 8,250
At least $16,500 but $536 plus 7% of
less than $33,000 the excess over
$16,500
$33,000 or more $1,691 plus
8.5% of the
div>
excess over
$33,000
[1999, c. 731, Pt. T, §6 (rpr).]
3-B. Individuals filing married joint return or surviving spouses; tax years beginning 2002. For tax years beginning on or after January 1, 2002, for individuals filing married joint returns or surviving spouses permitted
to file a joint return:
If Maine Taxable income is: The tax is:
Less than $8,400 2% of the Maine
div>
taxable income
div>
p align="center">At least $8,400 but $168 plus 4.5%
p align="center">less than $16,700 of the excess
over $ 8,400
At least $16,700 but $542 plus 7% of
less than $33,400 the excess over
$16,700
$33,400 or more $1,711 plus 8.5%
div>
of the excess
over $ 33,400
[1999, c. 731, Pt. T, §7 (new).]
4. Additional tax. Additionally, a tax is imposed for each taxable year beginning on or after January 1, 1989, on the Maine adjusted gross
income of every nonresident individual. The amount of the tax equals the tax computed under this section and chapter 805,
as if the nonresident were a resident, multiplied by the ratio of the individual's Maine adjusted gross income, as defined
in section 5102, subsection 1-C, paragraph B, to the nonresident's entire federal adjusted gross income, as modified by section
5122.
[1999, c. 521, Pt. B, §1 (amd); §11 (aff).]
4. Nonresident individuals.
[1987, c. 819, §2 (rp).]
5. Income tax surcharge. In addition to the tax established by this section as indexed for the taxable year, there is imposed a tax surcharge on
the amount of state tax liability due for any tax year that begins in 1991 or 1992. The Maine taxable income amount must
be indexed in accordance with chapter 841. The surcharge is as follows:
A. For single individuals and married persons filing separate returns:
If Maine taxable income is: The surcharge
div>
tax is the
div>
following
div>
percentage of
div>
the tax
div>
otherwise
div>
imposed by this
div>
section:
p align="center">font color="#AA0000">$37,500 or less 5%
p align="center">In excess of $37,500 5% plus 10% of
div>
the tax on the
div>
taxable income
over $ 37,500
[1991, c. 528, Pt. ZZ, §1 (new); §4 (aff); Pt. RRR (aff); c. 591, Pt. ZZ, §1 (new); §4 (aff).]
B. For unmarried individuals or legally separated individuals who qualify as heads of households:
If Maine taxable income is: The surcharge
div>
tax is the
div>
following
div>
percentage of
div>
the tax
div>
otherwise
div>
imposed by this
div>
section:
p align="center">font color="#AA0000">$56,250 or less 5%
p align="center">In excess of $56,250 5% plus 10% of
div>
the tax on the
div>
taxable income
over $ 56,250
[1991, c. 528, Pt. ZZ, §1 (new); §4 (aff); Pt. RRR (aff); c. 591, Pt. ZZ, §1 (new); §4 (aff).]
C. For individuals filing married joint returns or surviving spouses permitted to file a joint return:
If Maine taxable income is: The surcharge
div>
tax is the
div>
following
div>
percentage of
div>
the tax
div>
otherwise
div>
imposed by this
div>
section:
p align="center">font color="#AA0000">$75,000 or less 5%
p align="center">In excess of $75,000 5% plus 10% of
div>
the tax on the
div>
taxable income
over $ 75,000
[1991, c. 528, Pt. ZZ, §1 (new); §4 (aff); Pt. RRR (aff); c. 591, Pt. ZZ, §1 (new); §4 (aff).]
[1991, c. 528, Pt. ZZ, §1 (new); §4 (aff); Pt. RRR (aff); c. 591, Pt. ZZ, §1 (new); §4 (aff).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §5112. Cross references
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 803: IMPOSITION OF TAX ON INDIVIDUALS
§5112. Cross references
For application of the tax to estates and trusts, see chapter 809, for application to partnerships, chapter 815.
[1969, P. & S.L., c. 154, § F (new).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §5113. Surviving spouse
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 803: IMPOSITION OF TAX ON INDIVIDUALS
§5113. Surviving spouse
A taxpayer who qualifies and files a federal income tax return utilizing the joint return tax rates as a surviving spouse
may file in a similar manner with the State.
[1983, c. 571, § 19 (rpr).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §5114. Self-employed sternmen (REPEALED)
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 803: IMPOSITION OF TAX ON INDIVIDUALS
§5114. Self-employed sternmen (REPEALED)
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §5115. Head of household (REPEALED)
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 803: IMPOSITION OF TAX ON INDIVIDUALS
§5115. Head of household (REPEALED)
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §5116. Tax waiver for combat casualty
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 803: IMPOSITION OF TAX ON INDIVIDUALS
§5116. Tax waiver for combat casualty
A taxpayer whose income tax liability is forgiven pursuant to Section 692 of the Code for any tax year is entitled to a waiver
of state income tax for the same tax year, including any related interest and penalty, in the same manner in which the federal
tax liability is forgiven. In the case of a joint return, the waiver is equal to the proportion of the tax on the joint return
equal to the ratio of the deceased taxpayer's tax liability computed as if both taxpayers were filing separately to the sum
of the deceased taxpayer's tax liability and the taxpayer's spouse's tax liability computed as if filing separately.
[2003, c. 287, §1 (new); §2 (aff).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
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