USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 823. INCOME TAX RETURNS
Title 36 - §5220. Persons required to make returns of income

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 823: INCOME TAX RETURNS

§5220. Persons required to make returns of income

An income tax return or franchise tax return with respect to the tax imposed by this Part shall be made, on such forms as may be required by the State Tax Assessor, by the following: [1987, c. 402, Pt. A, §189 (rpr).]

1. Resident individuals. Every resident individual:



A. Who is required to file a federal income tax return for the taxable year; or [1987, c. 504, §33 (rpr).]




B. Who, pursuant to this Part, has a Maine individual income tax liability for the taxable year. [1987, c. 819, §10 (amd).]




C. [1987, c. 504, §33 (rp).]

[1987, c. 819, §10 (amd).]


2. Nonresident individuals. Every nonresident individual who, pursuant to this Part, has a Maine individual income tax liability for the taxable year. An individual whose only Maine-source income is compensation for personal services performed in Maine that is excluded from Maine adjusted gross income by the threshold contained in section 5142, subsection 8-A is not subject to taxation under this Part and need not file a return;



A. [1987, c. 504, §34 (rp).]




B. [1987, c. 504, §34 (rp).]

[2005, c. 332, §23 (amd).]


3. Resident estates or trusts. Every resident estate or trust that has for the taxable year:



A. Any Maine taxable income as defined in section 5163; or [2003, c. 391, §11 (new); §14 (aff).]




B. Gross income of $10,000 or more, regardless of the amount of Maine taxable income; [2003, c. 391, §11 (new); §14 (aff).]

[2003, c. 391, §11 (amd); §14 (aff).]


4. Certain nonresident estates or trusts. Every nonresident estate or trust that has for the taxable year:



A. Any Maine taxable income as determined under section 5175, subsection 2; or [2003, c. 391, §11 (amd); §14 (aff).]




B. Gross income of $10,000 or more, regardless of the amount of Maine taxable income; [2003, c. 391, §11 (amd); §14 (aff).]

[2003, c. 391, §11 (amd); §14 (aff).]


5. Certain taxable corporations. Every taxable corporation that is required to file a federal income tax return. A taxable corporation that is a member of an affiliated group and that is engaged in a unitary business with one or more other members of that affiliated group shall file, in addition, a combined report, in accordance with section 5244. The State Tax Assessor may allow 2 or more taxable corporations that are members of an affiliated group and that are engaged in a unitary business to file a single return on which the aggregate Maine income tax liability of all those corporations is reported. [1997, c. 404, §6 (amd); §10 (aff).]


6. Certain financial institutions. Every financial institution, as defined by section 5206-D, subsection 8, that has Maine assets as defined by section 5206-D, subsection 12, or that realizes Maine net income as defined by section 5206-D, subsection 13. A financial institution that is a member of an affiliated group and that is engaged in a unitary business with one or more other members of that affiliated group shall file, in addition, a combined report in accordance with section 5206-G. Two or more financial institutions that are required to file returns under this subsection, that are members of an affiliated group and that are engaged in a unitary business shall file a single return on which the aggregate state tax liability of all those financial institutions is reported, in which case intercompany eliminations must be made as necessary to avoid the duplication of income or assets. [1997, c. 746, §21 (amd); §24 (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 - §5221. Joint returns by husband and wife

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 823: INCOME TAX RETURNS

§5221. Joint returns by husband and wife

1. General. A husband and wife may make a joint return with respect to the tax imposed by this Part even though one of the spouses has neither gross income nor deductions except that:



A. No joint return shall be made under this part if the spouses are not permitted to file a joint federal income tax return. [1969, P. & S.L., c. 154, § F (new).]




B. If the federal income tax liability of either spouse is determined on a separate federal return their income tax liabilities under this Part shall be determined on separate returns. [1969, P. & S.L., c. 154, § F (new).]




C. Except as provided in subsection 2, if the federal income tax liabilities of husband and wife are determined on a joint federal return, they shall file a joint return under this Part and their tax liabilities shall be joint and several. [1985, c. 783, § 39 (amd).]




D. If neither spouse is required to file a federal income tax return and either or both are required to file an income tax return under this Part, they may elect to file separate or joint returns and pursuant to such election their liabilities shall be separate or joint and several. [1969, P. & S.L., c. 154, § F (new).] [1985, c. 783, § 39 (amd).]




2. Nonresidents. If both husband and wife are nonresidents and one has no Maine-source income, the spouse having Maine-source income shall file a separate Maine nonresident income tax return, as a single individual, in which event his tax liability shall be separate; but they may elect to determine their joint taxable income as nonresidents, in which case their liabilities shall be joint and several. If either husband or wife is a resident and the other is a nonresident, they shall file separate Maine income tax returns as single individuals, in which event their tax liabilities shall be separate; but they may elect to determine their joint taxable income as if both were residents and, in that case, their liabilities shall be joint and several. [1985, c. 783, § 40 (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 - §5222. Returns by fiduciaries

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 823: INCOME TAX RETURNS

§5222. Returns by fiduciaries

1. Decedents. An income tax return for any deceased individual shall be made and filed by his executor, administrator, or other person charged with the care of his property. A final return of a decedent shall be due when it would have been due if the decedent had not died. [P&SL 1969, c. 154, §F (new).]


2. Individuals under a disability. An income tax return for an individual who is unable to make a return by reason of minority or other disability shall be made and filed by his duly authorized agent, his committee, guardian, conservator, fiduciary or other person charged with the care of his person or property other than a receiver in possession of only a part of the individual's property. [P&SL 1969, c. 154, §F (new).]


3. Estates and trusts. The income tax return of an estate or trust shall be made and filed by the fiduciary thereof. [P&SL 1969, c. 154, §F (new).]


4. Joint fiduciaries. If 2 or more fiduciaries are acting jointly, the return may be made by any one of them. [1979, c. 541, Pt. A, § 238 (amd).]


5. Corporations and taxable entities. The income tax return of a taxable corporation or the franchise tax return of a financial institution must be made and filed by an officer of the corporation or financial institution. [1997, c. 404, §8 (amd); §10 (aff).]


6. Cross reference. For provisions relating to information returns by partnerships, see section 5241. [P&SL 1969, 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 - §5223. Notice of qualification as receiver

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 823: INCOME TAX RETURNS

§5223. Notice of qualification as receiver

Every receiver, trustee in bankruptcy, assignee for benefit of creditors, or other like fiduciary, shall give notice of his qualification as such to the assessor, as may be required by regulation. [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 - §5224-A. Return of part-year resident

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 823: INCOME TAX RETURNS

§5224-A. Return of part-year resident

If an individual changes that individual's status as a resident individual or nonresident individual during the taxable year, the individual shall file a nonresident return pursuant to section 5220, subsection 2. That individual's tax shall be computed, pursuant to section 5111, subsection 4, as if that individual were a nonresident individual, except that the numerator of the apportionment ratio shall be comprised of the individual's Maine adjusted gross income, as defined in section 5102, subsection 1-C, paragraph A, for the portion of the taxable year during which that individual was a resident , plus that individual's Maine adjusted gross income as defined in section 5102, subsection 1-C, paragraph B, for the portion of the taxable year during which that individual was a nonresident . The part-year resident shall also be entitled to the credit provided by section 5217-A, computed as if the individual's Maine adjusted gross income for the entire year were comprised only of that portion which is attributed to the portion of the year during which that individual was a resident. [1989, c. 596, Pt. J, §5 (amd).]
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 - §5224. Change of status as resident or nonresident during year (REPEALED)

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 823: INCOME TAX RETURNS

§5224. Change of status as resident or nonresident during year (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 - §5225. Taxable income as resident and nonresident (REPEALED)

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 823: INCOME TAX RETURNS

§5225. Taxable income as resident and nonresident (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 - §5226. Minimum tax and prorating of exemptions (REPEALED)

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 823: INCOME TAX RETURNS

§5226. Minimum tax and prorating of exemptions (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 - §5227-A. Requirement to file amended Maine returns

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 823: INCOME TAX RETURNS

§5227-A. Requirement to file amended Maine returns

1. Amended return required. A taxpayer shall file an amended Maine return as required in this Part whenever the taxpayer files an amended federal return affecting the taxpayer's liability under this Part, whenever the Internal Revenue Service changes or corrects any item affecting the taxpayer's liability under this Part or whenever for any reason there is a change or correction affecting the taxpayer's liability under this Part. [2003, c. 588, §19 (new).]


2. Amended return filed. The amended Maine return must be filed within 90 days of the final determination of the change or correction or the filing of the federal amended return. [2003, c. 588, §19 (new).]


3. Contents of amended return. The amended Maine return must indicate the change or correction and the reason for that change or correction. The amended return constitutes an admission as to the correctness of the change unless the taxpayer includes with the return a written explanation of the reason the change or correction is erroneous. If the taxpayer files an amended federal return, a copy of the amended federal return must be attached to the amended Maine return. [2003, c. 588, §19 (new).]


4. Additional requirements. The State Tax Assessor may require additional information to be filed with the amended Maine return. The assessor may prescribe exceptions to the requirements of this section. [2003, c. 588, §19 (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 - §5227. Time for filing returns

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 823: INCOME TAX RETURNS

§5227. Time for filing returns

The income tax return required by this Part must be filed on or before the date a federal income tax return, without regard to extension, is due to be filed. [2003, c. 588, §18 (amd).]
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 - §5228. Estimated tax

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 823: INCOME TAX RETURNS

§5228. Estimated tax

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings.



A. "Allowable credits" means the total amount of any payments with regard to a taxpayer which have been or will be paid to the Bureau of Revenue Services prior to the date the payment against which they are to be used as a credit is due and which are available to offset any estimated tax liability. [1985, c. 691, §§35, 48 (new); 1997, c. 526, §14 (amd).]




B. "Estimated tax" means the amount which a person estimates as the total amount of income tax which will be due under this Part exclusive of a withholder's liability for taxes withheld for a taxable year less any allowable credits for that taxable year. [1985, c. 691, §§35, 48 (new).]




C. "Period of underpayment" is the period of time from the date the installment is due until the underpayment is satisfied or until the tax return to which the estimate installment applies is due, whichever is less. [1985, c. 691, §§35, 48 (new).]

[1985, c. 691, §§35, 48 (rpr); 1997, c. 526, §14 (amd).]


2. Requirement to pay estimated tax. Every person subject to taxation under this Part shall make payment of estimated tax as required by this Part in such form as the State Tax Assessor may require. If the person's income tax liability pursuant to this Part exclusive of a withholder's liability for taxes withheld reduced by allowable credits for the taxable year is less than $1,000 for the taxable year or, if the person had less than $1,000 tax liability for the prior tax year, the requirement to make the payments is waived.



A. [1985, c. 691, §§35, 48 (rp).]




B. [1985, c. 691, §§35, 48 (rp).]

[1997, c. 668, §35 (amd); §43 (aff).]


3. Amount of estimated tax to be paid. Every person required to make payment of estimated tax is liable for an estimated tax that is no less than the smaller of the following; large corporations as defined in the Code, Section 6655(g), are subject only to paragraph B, except as provided in subsection 5, paragraph C:



A. An amount equal to the preceding year's state income tax liability, if that preceding year was a taxable year of 12 months; or [1985, c. 691, §§35, 48 (new).]




B. An amount equal to 90% of the income tax liability for the current year determined without taking into account the current year's investment tax credit set forth in section 5219-E, except that for farmers and persons who fish commercially, this amount is 66 23% of the tax liability for the current year. [1991, c. 528, Pt. DDD, §1 (amd); §2 (aff); Pt. RRR (aff); c. 591, Pt. DDD, §1 (amd); §2 (aff).]

[1999, c. 414, §50 (amd).]


4. Due dates for estimated tax installments. For individuals, trusts and estates, an installment payment is due the 15th day of the 4th, 6th, 9th and 13th month following the beginning of their fiscal year, except that in the case of farmers and fishermen, a single installment payment is due on January 15th of the following taxable year. For corporations and financial institutions, an installment payment is due on the 15th day of the 4th, 6th, 9th and 12th month following the beginning of their fiscal year. [2001, c. 583, §18 (amd).]


5. Amount of installment. The amount of estimated tax to be paid in a taxable year by a taxpayer is to be paid in installments by the dates established in this Part. The amount of the estimated tax is to be paid in 4 equal installments unless:



A. The taxpayer establishes by adequate record the actual distribution of tax liability and allowable credits, or both. In this case, the amount of the installment payments should be adjusted accordingly and be determined in accordance with the portion of the taxpayer's estimated tax liability applicable to that portion of the taxpayer's taxable year completed by the close of the month preceding the installment's due date less estimated tax payments already made for the taxable year; [1991, c. 9, Pt. DD, §2 (amd); §4 (aff).]




B. The taxpayer is a farmer or fisherman in which case a single installment is required; or [1991, c. 9, Pt. DD, §2 (amd); §4 (aff).]




C. If the taxpayer is a large corporation as defined in the Code, Section 6655(g), then the corporation may elect to determine its first required installment for any taxable year pursuant to subsection 3, paragraph A. If the corporation so elects, its 2nd required installment for the taxable year must equal the total amount of estimated tax for the first 2 installments for the taxable year pursuant to subsection 3, paragraph B, less the amount of the first installment for the taxable year allowed pursuant to subsection 3, paragraph A. [1999, c. 414, §51 (amd).]

A penalty shall accrue automatically on underpayments of the required installment amount for the period of underpayment at the rate provided pursuant to section 186. For cause, the State Tax Assessor may waive or abate all or any part of the penalty. [1999, c. 414, §51 (amd).]


6. Joint estimated tax payment. If they are eligible to do so for federal tax purposes, a husband and wife may jointly estimate tax as if they were one taxpayer, in which case the liability with respect to the estimated tax shall be joint and several. If joint estimate payment is made, but husband and wife elect to determine their taxes under this chapter separately, the estimated tax for the year may be treated as the estimated tax of either husband or wife, or may be divided between them, as they may elect. [1985, c. 691, §§35, 48 (rpr).]


7. Short taxable year. Payment of taxes for a short taxable year must be made as provided in this subsection.



A. For an individual, a trust or an estate with a taxable year of less than 12 months, the estimated tax must be paid in full by the 15th day of the month following the end of the taxable year. [2001, c. 583, §18 (amd).]




B. For a corporation or financial institution with a taxable year of less than 12 months, the estimated tax must be paid in full by the 15th day of the last month of the taxable year. [2001, c. 583, §18 (amd).]

[2001, c. 583, §18 (amd).]


8. Installments paid in advance. At the taxpayer's election, any installment of estimated tax may be paid prior to the date prescribed for its payment. [1985, c. 691, §§35, 48 (new).]


9. Underpayment of 4th installment. If, on or before January 31st of the following taxable year, an individual, trust or estate files a return and pays in full the tax liability for the taxable year of the return, no penalty may be imposed with respect to any underpayment of the 4th required installment for that year. [2001, c. 583, §19 (amd).]


10. Farmer or fisherman; underpayment. If an individual is a farmer or fisherman for any taxable year, then no penalty may be imposed with respect to any underpayment of the required installment of estimated tax, if on or before March 1st of the following taxable year, that individual files a return for the taxable year and pays in full his tax liability for the taxable year of the return. [1985, c. 691, §§35, 48 (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 - §5229. Time for filing declaration of estimated tax (REPEALED)

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 823: INCOME TAX RETURNS

§5229. Time for filing declaration of estimated tax (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 - §5230. Payments of estimated tax (REPEALED)

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 823: INCOME TAX RETURNS

§5230. Payments of estimated tax (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 - §5231. Extension of time for filing and payment

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 823: INCOME TAX RETURNS

§5231. Extension of time for filing and payment

1. General. The State Tax Assessor may grant a reasonable extension of time for payment of tax or estimated tax or any installment, or for filing any return, declaration, statement or other document required pursuant to this Part, on terms and conditions the assessor may require. Except as provided in subsection 1-A or for a taxpayer who is outside the United States, an extension for filing any return, declaration, statement or document may not exceed 8 months. [2003, c. 390, §49 (amd).]


1-A. Federal extension. When an individual, estate or trust is granted an extension of time within which to file a federal income tax return for any taxable year, the due date for filing the taxpayer's income tax return with respect to the tax imposed by this Part is automatically extended for an equivalent period. When a taxable corporation or a financial institution subject to the tax imposed by chapter 819 is granted an extension of time within which to file its federal income tax return for any taxable year, the due date for filing the taxpayer's income tax or franchise tax return with respect to the tax imposed by this Part is automatically extended for an equivalent period plus 30 days. [2003, c. 390, §50 (amd).]


2. Security. If any extension of time is granted for payment of any amount of tax, the assessor may require the taxpayer to furnish a bond or other security in an amount not exceeding twice the amount for which the extension of time for payment is granted, on terms and conditions the assessor may require. [1989, c. 871, §19 (amd).]


3. Penalty. A taxpayer that files an income tax or franchise tax return after the due date with a valid extension and that remits the amount of the balance due with that return will not incur a failure-to-pay penalty imposed by section 187-B, subsection 2 unless the amount remitted with the return is more than 10% of the total tax liability shown on the return. [1995, c. 640, §8 (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 - §5232. Change of election (REPEALED)

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 823: INCOME TAX RETURNS

§5232. Change of election (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 - §5233. Signing of returns and other documents (REPEALED)

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 823: INCOME TAX RETURNS

§5233. Signing of returns and other documents (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 - §5234. Fiscal year tax determination

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 823: INCOME TAX RETURNS

§5234. Fiscal year tax determination

If any rate of tax imposed by this Part changes, and if the taxable year includes the effective date of change, unless that date is the first day of the taxable year, then the tax for such taxable year shall be a sum composed of an amount equal to the tax computed for the entire taxable year at the old rate times the proportion, determined by days, of the taxable year at the old rate plus an amount equal to the tax computed for the entire taxable year at the new rate times the proportion, determined by days, of the taxable year at the new rate. [1975, c. 660, § 9 (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