State tax docs / States / Maine

Maine state income tax: engine rules, 2026

How the QuantCalc engine computes Maine tax for tax year 2026, rule by rule, with the official source for each rule. Verification status: Worksheet-tested (what this means).

On this page: How the tax is computed · Rate schedule · Deductions, exemptions and credits · Social Security · IRA, 401(k) and private pensions · Public pensions · Military retirement pay · Roth conversions · Capital gains · Surtaxes and recapture · Blindness and disability · Part-year and nonresident returns · Worked examples · After 2026 · Not calculated · Verification. Machine-readable: this state's entry in the engine config and the provenance file (key ME).

How the tax is computed

Every step the engine takes for Maine, in the order it takes them. Steps marked with a filing status or household type apply only there. Each step links the section below that carries Maine's figures and the official sources for it; the calculation order page describes every step for all jurisdictions.

What each filing status gets, read back from the engine for a household with $1 of income (so below every phase-out and income test):

	Single	Married filing jointly	Married filing separately	Head of household
Rate schedule used	single schedule	joint schedule	single schedule	head-of-household schedule
Top rate	7.15% from $64,850	7.15% from $129,750	7.15% from $64,850	7.15% from $97,300
Standard deduction, under 65	$15,700	$31,400	$15,700	$23,550
Standard deduction at 70 (joint: both 70)	$17,750	$34,700	$17,350	$25,600
Personal exemption	$5,300	$10,600	$5,300	$5,300
Age subtractions at 70 (joint: both 70)	none	none	none	none

Per-person mode joint returns with the spouse's age given On a joint return with the spouse's age given, every age test the state applies per taxpayer is evaluated for each spouse at their own age. Without it one household age applies to both.
engine step (compute_state_tax_detail). Engine convention, no external source: The engine cannot know the second spouse's age unless told.
Blindness and disability, per person only when the caller says a person is blind or disabled The filer is person one; the spouse counts only on a joint return and only when the caller says so (there is no household convention as for age). Where a state lets a disabled person (and, where it says so, a blind one, or one whose spouse is disabled) qualify for its general retirement exclusion before the age, that person is treated as having reached the age for that exclusion only. Of the 42 taxing jurisdictions, these have a blind amount: Arizona, Arkansas, California, Colorado, Delaware, the District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Jersey, New Mexico, North Dakota, Oklahoma, Oregon, Utah, Vermont and Virginia; these have none: Alabama, Connecticut, Georgia, Louisiana, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, West Virginia and Wisconsin. A disability route is calculated in Arkansas, the District of Columbia, Georgia, Hawaii, Idaho, Iowa, Maryland, Michigan, New Jersey, Oregon and West Virginia.
engine step (compute_state_tax_detail). Engine convention, no external source: Who is blind or disabled is the caller's statement; the engine has no household convention for it.
Rate schedule and standard deduction by filing status Single uses the single schedule and deduction; married filing jointly the joint ones. Head of household and married filing separately follow the two steps below.
Maine's values · engine step (select_brackets). Sources (Rate schedule): State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026) (checked 2026-10-12)
Married filing separately Where the state publishes its own separate schedule, that one (with half the joint deduction unless a separate deduction is set). Where one schedule applies to every status, that schedule unscaled with the single deduction. Otherwise the joint schedule with every threshold and the deduction halved (computed as the joint tax on twice the income, halved).
Maine's values · engine step (select_brackets). Sources (Rate schedule): State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026) (checked 2026-10-12)
Head of household The state's head-of-household schedule where it has one, else the single schedule; the head-of-household deduction where set, else the single deduction.
Maine's values · engine step (select_brackets). Sources (Rate schedule): State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026) (checked 2026-10-12)
The income total every income test uses Other ordinary income + retirement distributions (before any exclusion) + conversion + federally taxable Social Security + long-term gains + Railroad Retirement Tier 2. It stands in for federal adjusted gross income in every threshold, cliff and phase-out below; state subtractions do not reduce it.
engine step (compute_state_tax_detail). Engine convention, no external source: The inputs are the federal AGI components, so their sum is federal AGI for these income types.
Attributing income to each spouse joint returns with each spouse's own amounts given With a caller's split (the API's spouse object), each spouse's own distributions (employer-plan money included), pension, public pension, conversion, wages and military pay; spouse 2's shares are clamped into the household totals and spouse 1 gets the rest. Without a split, in per-person mode, every item is divided 50/50. Social Security is divided by each spouse's own gross benefits where the caller gives spouse.socialSecurityGross, else 50/50; other ordinary income and gains are always divided 50/50 where a rule needs a per-person amount. The split is used only where a state's rule is per taxpayer; household totals stay authoritative for the base and the income tests.
engine step (compute_state_tax_detail). Engine convention, no external source: Equal attribution is the neutral split when the owner of a dollar is not known.
The plan's minimum retirement age only when the caller gives the person facts (a civil service annuity, disability pay, Social Security disability, survivor benefits, an IRA basis or an exception) Where the state reads it, the minimum retirement age of the plan paying a person's disability pay (the filer's, or the spouse's on a joint return), when given: from that age the pay is a pension. Not given, each state keeps its own reading.
Maine's values · engine step (dis_plan_age). Sources (IRA, 401(k) and private pensions): 2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026) (checked 2026-10-12); 2025 Form 1040ME General Instructions (checked 2026-10-12); 2025 Form 1040ME Schedule 1S (Income Subtraction Modifications) with Pension Income Deduction Worksheet (checked 2026-10-12); 36 M.R.S. §5122 (Maine adjusted gross income modifications) (checked 2026-10-12); 2025 Form 1040ME General Instructions (Schedule 1S line 4) (checked 2026-10-12); Publication 525 (checked 2026-10-12)
Disability pay below the pension age only when the caller gives the person facts (a civil service annuity, disability pay, Social Security disability, survivor benefits, an IRA basis or an exception) Disability pay of a person under the state's age (read as reported federally as wages, before the plan's minimum retirement age) is not pension income for the pension deduction: it leaves the retirement income and is taxed as other ordinary income. Each spouse's own share as given (else half) at their own age; a person whose age is not given keeps it in the pension income. Before the plan's minimum retirement age (when given) the pay is wages too.
Maine's values · engine step (compute_state_tax_detail). Sources (IRA, 401(k) and private pensions): 2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026) (checked 2026-10-12); 2025 Form 1040ME General Instructions (checked 2026-10-12); 2025 Form 1040ME Schedule 1S (Income Subtraction Modifications) with Pension Income Deduction Worksheet (checked 2026-10-12); 36 M.R.S. §5122 (Maine adjusted gross income modifications) (checked 2026-10-12); 2025 Form 1040ME General Instructions (Schedule 1S line 4) (checked 2026-10-12); Publication 525 (checked 2026-10-12)
Keeping the per-spouse shares inside the household joint returns with each spouse's own amounts given After the public-pension and employer-pension carve-outs, if the two spouses' remaining shares add up to more than the household's exclusion-eligible distributions (an inconsistent split), spouse 1's share is reduced so they do not.
engine step (compute_state_tax_detail). Engine convention, no external source: Input normalisation.
Military retirement pay The state's military rule runs first, on military pay alone, per taxpayer: each spouse's own pay at their own age when attributed, otherwise half each at the household age on a joint return. Exempt dollars leave the base; the rest become pension dollars for the general retirement rules. Where the state lets a disabled retiree qualify at any age, a disabled person is treated as having reached the rule's age.
Maine's values · engine step (compute_state_tax_detail). Sources (Military retirement pay): Individual income tax (checked 2026-10-12); Title36sec5122 (checked 2026-10-12)
One taxpayer's military exemption Exempt: all of it (below the age split, up to the younger cap). Capped: up to the cap for the age tier, plus the earned-income bonus below the age split when the taxpayer's own wages exceed the threshold, less the taxpayer's own Social Security where the rule says so. Percentage: the percentage (below the age split, up to the younger cap). Then the income limit: above it the exemption is lost, or phased out over the range where one is set.
Maine's values · engine step (military_exempt_one). Sources (Military retirement pay): Individual income tax (checked 2026-10-12); Title36sec5122 (checked 2026-10-12)
Capital-loss deduction off the base The deduction comes off the other ordinary income (negative income, as Form 1040 line 7a is), so the base and every state-AGI figure summed from it carry it; WI no more than Wisconsin ordinary income (Schedule WD line 28(c)). States whose base is federal taxable income (with the caller's figure) already have it there and take it only once. Engine 1.13.1: the allowed rental loss comes off the same way, on its own line (rental_loss_deduction).
Maine's values · engine step (compute_state_tax_detail). Sources (Capital gains): 2025 Form 1040ME General Instructions (checked 2026-10-12); State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026) (checked 2026-10-12); 2025 Form 1040ME General Instructions (checked 2026-10-12); 2025 Schedule D (Form 1040), Capital Gains and Losses (checked 2026-10-12)
Social Security exempt None of the federally taxable benefit enters the base.
Maine's values · engine step (ss_amount_in_state_base). Sources (Social Security): 2025 Form 1040ME General Instructions (checked 2026-10-12)
Retirement exclusion per spouse (both ages known) joint returns with the spouse's age given Full-exclusion states exclude each qualifying spouse's own dollars. Capped states give each spouse the single cap for their own age against their own eligible dollars (pension dollars only where the exclusion is pension-only; employer dollars only below the IRA age), less their military exclusion and their own Social Security offset (by the spouse's stated gross benefits, else half). Per-return states (and the pooled-if-both-qualify rule when both qualify) apply the joint cap to the couple's pooled eligible dollars when either spouse qualifies. The income tests then apply once to the summed deduction.
Maine's values · engine step (compute_state_tax_detail). Sources (IRA, 401(k) and private pensions): 2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026) (checked 2026-10-12); 2025 Form 1040ME General Instructions (checked 2026-10-12); 2025 Form 1040ME Schedule 1S (Income Subtraction Modifications) with Pension Income Deduction Worksheet (checked 2026-10-12); 36 M.R.S. §5122 (Maine adjusted gross income modifications) (checked 2026-10-12); 2025 Form 1040ME General Instructions (Schedule 1S line 4) (checked 2026-10-12); Publication 525 (checked 2026-10-12)
Retirement exclusion (household) The distributions eligible for the exclusion go through the exclusion below. Taxable public-pension dollars left by a cap are not eligible; below the IRA age only employer-plan dollars are.
Maine's values · engine step (compute_state_tax_detail). Sources (IRA, 401(k) and private pensions): 2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026) (checked 2026-10-12); 2025 Form 1040ME General Instructions (checked 2026-10-12); 2025 Form 1040ME Schedule 1S (Income Subtraction Modifications) with Pension Income Deduction Worksheet (checked 2026-10-12); 36 M.R.S. §5122 (Maine adjusted gross income modifications) (checked 2026-10-12); 2025 Form 1040ME General Instructions (Schedule 1S line 4) (checked 2026-10-12); Publication 525 (checked 2026-10-12)
Conversion taxed or exempt In full-exclusion states a conversion is exempt at the qualifying age (at any age where the state says so). Elsewhere, unless pooled above, it is ordinary income taxed in full.
Maine's values · engine step (compute_state_tax_detail). Sources (Roth conversions): 2025 Form 1040ME General Instructions (checked 2026-10-12)
Income limit on the exclusion When the income total (Social Security left out where the state says so) exceeds the limit, the exclusion is lost (a cliff), reduced dollar for dollar after the cap (subtractive), or phased out in proportion over the range. Head-of-household and separate returns use their own limits where the state sets them.
Maine's values · engine step (retirement_distributions_in_state_base). Sources (IRA, 401(k) and private pensions): 2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026) (checked 2026-10-12); 2025 Form 1040ME General Instructions (checked 2026-10-12); 2025 Form 1040ME Schedule 1S (Income Subtraction Modifications) with Pension Income Deduction Worksheet (checked 2026-10-12); 36 M.R.S. §5122 (Maine adjusted gross income modifications) (checked 2026-10-12); 2025 Form 1040ME General Instructions (Schedule 1S line 4) (checked 2026-10-12); Publication 525 (checked 2026-10-12)
Cap by age tier The full cap at or above the exclusion age, the lower cap at or above the partial age, otherwise none. Joint returns use the joint cap; every other status the single cap.
Maine's values · engine step (retirement_distributions_in_state_base). Sources (IRA, 401(k) and private pensions): 2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026) (checked 2026-10-12); 2025 Form 1040ME General Instructions (checked 2026-10-12); 2025 Form 1040ME Schedule 1S (Income Subtraction Modifications) with Pension Income Deduction Worksheet (checked 2026-10-12); 36 M.R.S. §5122 (Maine adjusted gross income modifications) (checked 2026-10-12); 2025 Form 1040ME General Instructions (Schedule 1S line 4) (checked 2026-10-12); Publication 525 (checked 2026-10-12)
Cap reduced by Social Security The cap is reduced dollar for dollar by Social Security received: gross benefits when supplied, otherwise the federally taxable amount, with the Railroad Retirement tiers the state's worksheet names. In per-person mode each spouse's cap is reduced by that spouse's own benefits (by the spouse's stated gross, else half).
Maine's values · engine step (retirement_distributions_in_state_base). Sources (IRA, 401(k) and private pensions): 2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026) (checked 2026-10-12); 2025 Form 1040ME General Instructions (checked 2026-10-12); 2025 Form 1040ME Schedule 1S (Income Subtraction Modifications) with Pension Income Deduction Worksheet (checked 2026-10-12); 36 M.R.S. §5122 (Maine adjusted gross income modifications) (checked 2026-10-12); 2025 Form 1040ME General Instructions (Schedule 1S line 4) (checked 2026-10-12); Publication 525 (checked 2026-10-12)
The capped deduction Deduction = the smaller of the eligible distributions and the cap, then reduced by the income limit above; the rest of the distributions stays in the base.
Maine's values · engine step (retirement_distributions_in_state_base). Sources (IRA, 401(k) and private pensions): 2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026) (checked 2026-10-12); 2025 Form 1040ME General Instructions (checked 2026-10-12); 2025 Form 1040ME Schedule 1S (Income Subtraction Modifications) with Pension Income Deduction Worksheet (checked 2026-10-12); 36 M.R.S. §5122 (Maine adjusted gross income modifications) (checked 2026-10-12); 2025 Form 1040ME General Instructions (Schedule 1S line 4) (checked 2026-10-12); Publication 525 (checked 2026-10-12)
Separate-return phase-out range married filing separately On a married-filing-separately return the capped exclusion phases out over the state's own separate-return range instead of the single one.
Maine's values · engine step (retirement_distributions_in_state_base). Sources (IRA, 401(k) and private pensions): 2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026) (checked 2026-10-12); 2025 Form 1040ME General Instructions (checked 2026-10-12); 2025 Form 1040ME Schedule 1S (Income Subtraction Modifications) with Pension Income Deduction Worksheet (checked 2026-10-12); 36 M.R.S. §5122 (Maine adjusted gross income modifications) (checked 2026-10-12); 2025 Form 1040ME General Instructions (Schedule 1S line 4) (checked 2026-10-12); Publication 525 (checked 2026-10-12)
One taxpayer's cap joint returns with the spouse's age given For per-spouse calculations, each spouse's cap is the single-column cap for their age tier.
Maine's values · engine step (per_taxpayer_cap_single). Sources (IRA, 401(k) and private pensions): 2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026) (checked 2026-10-12); 2025 Form 1040ME General Instructions (checked 2026-10-12); 2025 Form 1040ME Schedule 1S (Income Subtraction Modifications) with Pension Income Deduction Worksheet (checked 2026-10-12); 36 M.R.S. §5122 (Maine adjusted gross income modifications) (checked 2026-10-12); 2025 Form 1040ME General Instructions (Schedule 1S line 4) (checked 2026-10-12); Publication 525 (checked 2026-10-12)
Long-term gains in the base Where gains are taxed as ordinary income: net long-term gain less the flat exclusion (never below zero), times the inclusion share. Elsewhere none enters.
Maine's values · engine step (compute_state_tax_detail). Sources (Capital gains): 2025 Form 1040ME General Instructions (checked 2026-10-12); State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026) (checked 2026-10-12); 2025 Form 1040ME General Instructions (checked 2026-10-12); 2025 Schedule D (Form 1040), Capital Gains and Losses (checked 2026-10-12)
Additional standard deduction at 65 The unmarried amount for a single or head-of-household filer 65 or older, the married amount for each spouse 65 or older, added to the standard deduction before any phase-out.
Maine's values · engine step (compute_state_tax_detail). Sources (Deductions, exemptions and credits): State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026) (checked 2026-10-12); 2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026) (checked 2026-10-12); 2026 Estimated Tax Worksheet, Line 6a: Phaseout of Itemized / Standard Deductions Worksheet (checked 2026-10-12); 2026 Estimated Tax Worksheet, Line 6b: Phaseout of Personal Exemption Deduction Amount Worksheet (checked 2026-10-12); 2026 Worksheet for Phaseout of Standard/Itemized Deductions (checked 2026-10-12); 2026 Worksheet for Phaseout of Personal Exemption (checked 2026-10-12); 2025 Maine Earned Income Credit Worksheet (Revised December 2025) (checked 2026-10-12); 2025 Form 1040ME Schedule PTFC/STFC and instructions (checked 2026-10-12); 36 M.R.S. §5219-KK Property tax fairness credit (checked 2026-10-12); 36 M.R.S. §5403 Annual inflation adjustments (checked 2026-10-12); 36 M.R.S. §5213-A Sales tax fairness credit (checked 2026-10-12); 36 M.R.S. 5219-S, Earned income credit (checked 2026-10-12); P.L. 2026, c. 650 (L.D. 2212), approved April 10, 2026 (checked 2026-10-12)
Additional standard deduction for blindness only when the caller says a person is blind or disabled The unmarried amount for a blind single or head-of-household filer, the married amount for each blind spouse, added to the standard deduction before any phase-out. Age and blindness are separate boxes, so a person 65 or older and blind gets both.
Maine's values · engine step (compute_state_tax_detail). Sources (Blindness and disability): 2026 Maine individual income tax rate schedules (checked 2026-10-12)
Standard deduction phase-out Above the start the deduction is scaled by 1 − (income − start) / width, down to zero, with head-of-household and separate starts where the state has them; where the state says so a head of household never gets less than the single deduction at the same income. Where the state rounds the reduction, it is rounded down to that multiple before it is taken. Where the state says so the income is its own (the base after its subtractions) rather than the income total.
Maine's values · engine step (compute_state_tax_detail). Sources (Deductions, exemptions and credits): State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026) (checked 2026-10-12); 2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026) (checked 2026-10-12); 2026 Estimated Tax Worksheet, Line 6a: Phaseout of Itemized / Standard Deductions Worksheet (checked 2026-10-12); 2026 Estimated Tax Worksheet, Line 6b: Phaseout of Personal Exemption Deduction Amount Worksheet (checked 2026-10-12); 2026 Worksheet for Phaseout of Standard/Itemized Deductions (checked 2026-10-12); 2026 Worksheet for Phaseout of Personal Exemption (checked 2026-10-12); 2025 Maine Earned Income Credit Worksheet (Revised December 2025) (checked 2026-10-12); 2025 Form 1040ME Schedule PTFC/STFC and instructions (checked 2026-10-12); 36 M.R.S. §5219-KK Property tax fairness credit (checked 2026-10-12); 36 M.R.S. §5403 Annual inflation adjustments (checked 2026-10-12); 36 M.R.S. §5213-A Sales tax fairness credit (checked 2026-10-12); 36 M.R.S. 5219-S, Earned income credit (checked 2026-10-12); P.L. 2026, c. 650 (L.D. 2212), approved April 10, 2026 (checked 2026-10-12)
Phase-outs on the state AGI Where the state's worksheets start from its own AGI, the standard-deduction and personal-exemption phase-outs test the state base before deductions (federal AGI less the exempt Social Security, the pension deduction and military pay), not the federal AGI.
Maine's values · engine step (compute_state_tax_detail). Sources (Deductions, exemptions and credits): State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026) (checked 2026-10-12); 2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026) (checked 2026-10-12); 2026 Estimated Tax Worksheet, Line 6a: Phaseout of Itemized / Standard Deductions Worksheet (checked 2026-10-12); 2026 Estimated Tax Worksheet, Line 6b: Phaseout of Personal Exemption Deduction Amount Worksheet (checked 2026-10-12); 2026 Worksheet for Phaseout of Standard/Itemized Deductions (checked 2026-10-12); 2026 Worksheet for Phaseout of Personal Exemption (checked 2026-10-12); 2025 Maine Earned Income Credit Worksheet (Revised December 2025) (checked 2026-10-12); 2025 Form 1040ME Schedule PTFC/STFC and instructions (checked 2026-10-12); 36 M.R.S. §5219-KK Property tax fairness credit (checked 2026-10-12); 36 M.R.S. §5403 Annual inflation adjustments (checked 2026-10-12); 36 M.R.S. §5213-A Sales tax fairness credit (checked 2026-10-12); 36 M.R.S. 5219-S, Earned income credit (checked 2026-10-12); P.L. 2026, c. 650 (L.D. 2212), approved April 10, 2026 (checked 2026-10-12)
Personal exemption The joint amount on a joint return, the head-of-household amount where set, otherwise the single amount.
Maine's values · engine step (compute_state_tax_detail). Sources (Deductions, exemptions and credits): State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026) (checked 2026-10-12); 2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026) (checked 2026-10-12); 2026 Estimated Tax Worksheet, Line 6a: Phaseout of Itemized / Standard Deductions Worksheet (checked 2026-10-12); 2026 Estimated Tax Worksheet, Line 6b: Phaseout of Personal Exemption Deduction Amount Worksheet (checked 2026-10-12); 2026 Worksheet for Phaseout of Standard/Itemized Deductions (checked 2026-10-12); 2026 Worksheet for Phaseout of Personal Exemption (checked 2026-10-12); 2025 Maine Earned Income Credit Worksheet (Revised December 2025) (checked 2026-10-12); 2025 Form 1040ME Schedule PTFC/STFC and instructions (checked 2026-10-12); 36 M.R.S. §5219-KK Property tax fairness credit (checked 2026-10-12); 36 M.R.S. §5403 Annual inflation adjustments (checked 2026-10-12); 36 M.R.S. §5213-A Sales tax fairness credit (checked 2026-10-12); 36 M.R.S. 5219-S, Earned income credit (checked 2026-10-12); P.L. 2026, c. 650 (L.D. 2212), approved April 10, 2026 (checked 2026-10-12)
Exemption phase-out Above the filing status's start the exemption is scaled by 1 − (income − start) / range, down to zero.
Maine's values · engine step (compute_state_tax_detail). Sources (Deductions, exemptions and credits): State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026) (checked 2026-10-12); 2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026) (checked 2026-10-12); 2026 Estimated Tax Worksheet, Line 6a: Phaseout of Itemized / Standard Deductions Worksheet (checked 2026-10-12); 2026 Estimated Tax Worksheet, Line 6b: Phaseout of Personal Exemption Deduction Amount Worksheet (checked 2026-10-12); 2026 Worksheet for Phaseout of Standard/Itemized Deductions (checked 2026-10-12); 2026 Worksheet for Phaseout of Personal Exemption (checked 2026-10-12); 2025 Maine Earned Income Credit Worksheet (Revised December 2025) (checked 2026-10-12); 2025 Form 1040ME Schedule PTFC/STFC and instructions (checked 2026-10-12); 36 M.R.S. §5219-KK Property tax fairness credit (checked 2026-10-12); 36 M.R.S. §5403 Annual inflation adjustments (checked 2026-10-12); 36 M.R.S. §5213-A Sales tax fairness credit (checked 2026-10-12); 36 M.R.S. 5219-S, Earned income credit (checked 2026-10-12); P.L. 2026, c. 650 (L.D. 2212), approved April 10, 2026 (checked 2026-10-12)
State taxable income Other ordinary income + Social Security, retirement income, conversion and gains left in the base − standard deduction − personal exemption − age subtractions.
engine step (compute_state_tax_detail). Engine convention, no external source: The order of subtraction follows the state forms; each amount is sourced at its own step.
No tax at or below zero State taxable income at or below zero returns a tax of 0 (credits are not refundable), unless the state has a tax computed apart from taxable income that still applies (next step).
engine step (compute_state_tax_detail). Engine convention, no external source: Every credit the engine carries is nonrefundable, so nothing below can make a zero tax negative; each credit is sourced at its own step.
Separate-return scaling married filing separately For the halved-joint rule, taxable income is doubled before the schedule and the result halved.
Maine's values · engine step (compute_state_tax_detail). Sources (Rate schedule): State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026) (checked 2026-10-12)
The rate schedule Each bracket's rate on the part of taxable income inside it, summed. No rounding: the result is carried in full precision.
Maine's values · engine step (apply_state_brackets). Sources (Rate schedule): State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026) (checked 2026-10-12)
Credits cannot make the tax negative The credits are subtracted and the result floored at zero.
engine step (compute_state_tax_detail). Engine convention, no external source: Every credit the engine carries is nonrefundable; each credit is sourced at its own step.
Surtax on high income The rate times state taxable income over the filing status's threshold.
Maine's values · engine step (compute_state_tax_detail). Sources (Surtaxes and recapture): Ind tax rate sched 2026 rev (checked 2026-10-12)
Qualifying surviving spouse qualifying surviving spouse returns A qualifying surviving spouse (filingStatus qss) is one person on the return, taxed from the single figures with the state's own treatment of the status laid over them: where the state says so, the joint rate schedule, the joint standard deduction, the joint personal exemption, the joint income limits and phase-outs (only those the state sets for joint returns), the married 65+ and blindness amounts, or the head-of-household return; where the state gives the status nothing of its own, the single return. The federal figures the engine derives for the status are the federal qualifying-surviving-spouse ones (the joint standard deduction, the married 65+ amount).
Maine's values · engine step (state_tax_effective_config). Sources (Rate schedule): State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026) (checked 2026-10-12)
Railroad Retirement benefits only when the caller gives Railroad Retirement benefits Railroad Retirement benefits are never taxed by a state (45 U.S.C. §231m). Tier 2 (railroadRetirementTier2) is in the income total the tests use but never in the base. Tier 1 (railroadRetirementTier1) is a part of the gross benefits (socialSecurityGross); its share of the taxable benefits is taken out of the Social Security every state rule sees, so a state that taxes Social Security never reaches it. Where a state's worksheet says so, the benefits reduce a retirement cap or subtraction (ID, IN, MD, ME, MN: both tiers; MI: the taxable railroad benefits); Minnesota's and Utah's Social Security rules test an income without them, Minnesota's, New Jersey's and California's retirement income tests an income without Tier 2; Ohio and Delaware test their own AGI everywhere, which never holds the benefits.
Maine's values · engine step (compute_state_tax_detail). Sources (Social Security): 2025 Form 1040ME General Instructions (checked 2026-10-12)
The capital-loss deduction the state allows With a net capital loss (capitalLoss): the smaller of the loss and the state's limit (the federal $3,000 / $1,500 where the state follows the federal return; MA $2,000, and no more than the interest and dividends); AL the loss less the part carried in, unlimited; PA and NJ none. It comes off the income total the income tests use (and the Social Security worksheets' income); the gross-income filing test (LA) reads the total before it. Engine 1.13.1: with a rental loss (rentalNetIncome below 0, the federal Schedule E line 26 amount) the state allows, the whole loss where the state starts from federal AGI or follows the federal schedule, none in PA and NJ (rental_loss_no_offset): it comes off the same income the same way; a rental profit is other ordinary income.
Maine's values · engine step (compute_state_tax_detail). Sources (Capital gains): 2025 Form 1040ME General Instructions (checked 2026-10-12); State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026) (checked 2026-10-12); 2025 Form 1040ME General Instructions (checked 2026-10-12); 2025 Schedule D (Form 1040), Capital Gains and Losses (checked 2026-10-12)
Each spouse's own Social Security joint returns On a joint return, each spouse's own Social Security is the spouse's share of the benefits by spouse.socialSecurityGross when the caller gives it (Tier 1 railroad benefits left out), else half each. It is what the per-spouse rules read: Colorado's per-spouse subtraction, Rhode Island's per-spouse modification, and the Maine, Maryland and other retirement caps reduced by the benefits each spouse received (with each spouse's own railroad benefits where the state counts them).
Maine's values · engine step (compute_state_tax_detail). Sources (Social Security): 2025 Form 1040ME General Instructions (checked 2026-10-12)
Refundable state credits The credits paid beyond the tax (reported in refundableCredits; netTax = totalTax less them): earned income credits as a share of the federal EIC with each state's own age band (OK on the 2020 federal credit, DC's own childless schedule, the CalEITC table, MN's Working Family Credit), the NYC EIC and school tax credits, and the property-tax, renter, grocery and senior credits of MA, MI, NJ, ID, HI, NM, OK, AZ, NY, RI, WV, ME, DC, MN, MO, WI, IN and MT, each on its own income measure. Engine 1.13.1: a part-year NYC resident's school tax credits (the Table 2 proration chart and the rate-reduction amount on IT-360.1 line 47; IT-203 lines 60 / 60a for a part-year state resident).
Maine's values · engine step (state_tax_refundable_credits). Sources (Deductions, exemptions and credits): State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026) (checked 2026-10-12); 2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026) (checked 2026-10-12); 2026 Estimated Tax Worksheet, Line 6a: Phaseout of Itemized / Standard Deductions Worksheet (checked 2026-10-12); 2026 Estimated Tax Worksheet, Line 6b: Phaseout of Personal Exemption Deduction Amount Worksheet (checked 2026-10-12); 2026 Worksheet for Phaseout of Standard/Itemized Deductions (checked 2026-10-12); 2026 Worksheet for Phaseout of Personal Exemption (checked 2026-10-12); 2025 Maine Earned Income Credit Worksheet (Revised December 2025) (checked 2026-10-12); 2025 Form 1040ME Schedule PTFC/STFC and instructions (checked 2026-10-12); 36 M.R.S. §5219-KK Property tax fairness credit (checked 2026-10-12); 36 M.R.S. §5403 Annual inflation adjustments (checked 2026-10-12); 36 M.R.S. §5213-A Sales tax fairness credit (checked 2026-10-12); 36 M.R.S. 5219-S, Earned income credit (checked 2026-10-12); P.L. 2026, c. 650 (L.D. 2212), approved April 10, 2026 (checked 2026-10-12)

Rate schedule

Single

Taxable income from	to	Rate
$0	$27,400	5.8%
$27,400	$64,850	6.75%
$64,850	and up	7.15%

Married filing jointly

Taxable income from	to	Rate
$0	$54,850	5.8%
$54,850	$129,750	6.75%
$129,750	and up	7.15%

Head of household

Taxable income from	to	Rate
$0	$41,100	5.8%
$41,100	$97,300	6.75%
$97,300	and up	7.15%

Married filing separately: one schedule applies to every filing status, so the engine uses it unscaled with the single deduction.

State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026), Maine Revenue Services. For 2026 Maine taxes income at 5.8%, 6.75% and 7.15%, with brackets starting at $27,400 and $64,850 for single filers and $54,850 and $129,750 for joint filers. Checked 2026-10-12.

Deductions, exemptions and credits

Standard deduction (or the exemption the engine carries in its place): $15,700 single, $31,400 married filing jointly, $23,550 head of household.
The standard deduction includes $2,050 more for a single or head-of-household filer 65 or older, and $1,650 more for each spouse 65 or older on a married return; the phase-out below applies to the whole deduction.
The standard deduction phases out ratably as income rises above $102,250 (single) and $204,550 (MFJ), reaching zero $75,000 and $150,000 above those points; head of household from $153,400 over $112,500.
Personal exemption, subtracted in addition: $5,300 single, $10,600 MFJ.
The personal exemption phases out ratably as income rises above $341,000 (single), $375,050 (head of household), $409,150 (MFJ) and $204,575 (married filing separately), reaching zero $125,000 above those points ($62,500 for married filing separately).

State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026), Maine Revenue Services. The 2026 Maine personal exemption is $5,300 per taxpayer and the 2026 standard deduction is $15,700 single and $31,400 married filing jointly. The additional amount for age 65 or over is $2,050 unmarried and $1,650 per married spouse. Checked 2026-10-12.
2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026), Maine Revenue Services. The 2026 estimated-tax instructions repeat the $15,700 single / $31,400 joint standard deduction. Checked 2026-10-12.
2026 Estimated Tax Worksheet, Line 6a: Phaseout of Itemized / Standard Deductions Worksheet, Maine Revenue Services. The 2026 standard deduction phases out ratably over Maine AGI from $102,250 over a $75,000 range (single) and from $204,550 over a $150,000 range (married filing jointly), under 36 M.R.S. 5124-C(2). Checked 2026-10-12.
2026 Estimated Tax Worksheet, Line 6b: Phaseout of Personal Exemption Deduction Amount Worksheet, Maine Revenue Services. The 2026 personal exemption is $5,300 single and $10,600 married filing jointly and phases out ratably above Maine AGI of $341,000 single / $375,050 head of household / $409,150 joint / $204,575 married filing separately, over $125,000 ($62,500 married filing separately). Checked 2026-10-12.
2026 Worksheet for Phaseout of Standard/Itemized Deductions, Maine Revenue Services. The standard-deduction phase-out worksheet starts from Maine adjusted gross income (Form 1040ME line 16: federal AGI less the Schedule 1S subtractions), not federal AGI (engine 1.8.0). Checked 2026-10-12.
2026 Worksheet for Phaseout of Personal Exemption, Maine Revenue Services. The personal-exemption phase-out worksheet also starts from Maine adjusted gross income (engine 1.8.0). Checked 2026-10-12.
2025 Maine Earned Income Credit Worksheet (Revised December 2025), Maine Revenue Services. Earned income credit (engine 1.12.0, refundableCredits): 25% of the federal EIC with a qualifying child, 50% without, a childless filer from 18. Checked 2026-10-12.
2025 Form 1040ME Schedule PTFC/STFC and instructions, Maine Revenue Services. Property Tax Fairness Credit (engine 1.12.0): property tax plus 15% of rent, up to the benefit base, over 4% of income; at most $1,000 ($2,000 at 65 or older) in these 2025 documents, $1,500 under 65 from 2026 (P.L. 2026, c. 650). Sales Tax Fairness Credit (engine 1.12.0): the Schedule STFC table by income, status and dependents. Checked 2026-10-12.
36 M.R.S. §5219-KK Property tax fairness credit, Maine Legislature, Office of the Revisor of Statutes. Property Tax Fairness Credit (engine 1.12.0): property tax plus 15% of rent, up to the benefit base, over 4% of income; at most $1,000 ($2,000 at 65 or older) in these 2025 documents, $1,500 under 65 from 2026 (P.L. 2026, c. 650). Checked 2026-10-12.
36 M.R.S. §5403 Annual inflation adjustments, Maine Legislature, Office of the Revisor of Statutes. Property Tax Fairness Credit (engine 1.12.0): property tax plus 15% of rent, up to the benefit base, over 4% of income; at most $1,000 ($2,000 at 65 or older) in these 2025 documents, $1,500 under 65 from 2026 (P.L. 2026, c. 650). Sales Tax Fairness Credit (engine 1.12.0): the Schedule STFC table by income, status and dependents. Checked 2026-10-12.
36 M.R.S. §5213-A Sales tax fairness credit, Maine Legislature, Office of the Revisor of Statutes. Sales Tax Fairness Credit (engine 1.12.0): the Schedule STFC table by income, status and dependents. Checked 2026-10-12.
36 M.R.S. 5219-S, Earned income credit, Maine Legislature. Earned income credit (engine 1.12.0): an eligible individual is as under IRC 32(c)(1), plus a childless individual at least 18 and under 25. Checked 2026-10-12.
P.L. 2026, c. 650 (L.D. 2212), approved April 10, 2026, Maine Legislature. Property Tax Fairness Credit (engine 1.12.0): the cap for a filer under 65 is $1,500 from tax year 2026 (36 M.R.S. 5219-KK sub-2-D as amended, Part CCCC). Checked 2026-10-12.

Social Security

Social Security benefits are fully exempt: none of the federally taxable amount enters the state base.

API value: socialSecurityRule: "exempt". The engine's input is the federally taxable amount; income tests use the sum of the income components as the adjusted-gross-income proxy.

2025 Form 1040ME General Instructions, Maine Revenue Services. Schedule 1S line 3 subtracts the taxable amount of Social Security and railroad retirement benefits included in federal AGI, so Social Security is fully exempt (36 M.R.S. 5122(2)(C)). Checked 2026-10-12.

IRA, 401(k) and private pensions

Pension, annuity and IRA/401(k) distributions: up to $49,824 excluded per taxpayer ($99,648 on a joint return) at any age.
When income exceeds $127,950 (single) / $255,900 (MFJ), the exclusion phases out in proportion over the next $100,000 ($100,000 MFJ, $50,000 married filing separately).
Disability pay (disabilityIncome) of a person under 55 is not pension income for the exclusion: the engine reads it as reported federally as wages (before the plan's minimum retirement age) and taxes it; from 55 it is a pension. When planMinimumRetirementAge gives the plan's minimum retirement age, the pay is wages before that age and a pension from it instead.
The cap is reduced dollar for dollar by Social Security received (gross benefits when supplied, otherwise the federally taxable amount).
Joint returns: the cap is per taxpayer. With the spouse's age given (couples), each spouse's own dollars are tested against that spouse's own age and cap; without it one household age applies and the $99,648 joint cap covers pooled income.

Source review notes (what the sources do not state outright, or what the engine does not carry):

The 2026 inflation-adjusted pension-deduction phase-out thresholds are not yet published; the engine uses the 2025 $125,000/$250,000 figures.
No page prints the joint $99,648; it is two per-spouse caps of $49,824.

2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026), Maine Revenue Services. The maximum Maine pension income deduction for tax year 2026 is $49,824 per taxpayer, pegged to the annual Social Security benefit at full retirement age as of January 1, 2026. Checked 2026-10-12.
2025 Form 1040ME General Instructions, Maine Revenue Services. Each spouse may deduct eligible pension, 401(k), 403(b), 457(b) and IRA income up to the cap, reduced by all Social Security and railroad retirement benefits received, and the deduction phases out above federal AGI of $125,000 single / $250,000 joint (inflation-adjusted after 2025). Checked 2026-10-12.
2025 Form 1040ME Schedule 1S (Income Subtraction Modifications) with Pension Income Deduction Worksheet, Maine Revenue Services. The pension deduction worksheet reduces the cap by Social Security received and phases the deduction out ratably over a $100,000 range of federal AGI above $125,000 single / $250,000 joint. Checked 2026-10-12.
36 M.R.S. §5122 (Maine adjusted gross income modifications), Maine Legislature. The pension income deduction phases out over $50,000 of federal AGI on a married-filing-separately return and $100,000 otherwise; an employee-plan payment before 55 qualifies only as a life-annuity series (engine 1.8.0). Checked 2026-10-12.
2025 Form 1040ME General Instructions (Schedule 1S line 4), Maine Revenue Services. Disability benefits reported as wages do not qualify for the pension income deduction; the engine reads disability pay of a person under 55 as reported as wages (engine 1.8.0). Checked 2026-10-12.
Publication 525, Internal Revenue Service. Disability pay is wages until the plan's minimum retirement age (planMinimumRetirementAge, when given; else under 55), so it is not pension income before it (engine 1.8.0 final). Checked 2026-10-12.

Public pensions

No separate treatment: public pensions follow the rules for other retirement income above.

2025 Form 1040ME General Instructions, Maine Revenue Services. State and federal pension benefits are deductible pension income under the same capped deduction as private pensions; only military retirement pay is fully exempt. Checked 2026-10-12.

Military retirement pay

Military retirement pay is fully exempt, at any age.
Rules are applied per taxpayer at that person's own age when the spouse's age is given. API value: rules.militaryRetirement.treatment: "exempt".

Individual income tax, Maine Revenue Services. Military retirement pay, including survivor benefits, is fully exempt from Maine income tax, outside the general pension deduction. Checked 2026-10-12.
Title36sec5122, Maine Revenue Services. Military retirement pay, including survivor benefits, is fully exempt from Maine income tax, outside the general pension deduction. Checked 2026-10-12.

Roth conversions

A conversion is taxed as ordinary income in full. It does not draw any retirement-income exclusion.

2025 Form 1040ME General Instructions, Maine Revenue Services. A traditional-to-Roth IRA conversion does not qualify for the pension income deduction, so the converted amount is taxed in full. Checked 2026-10-12.

Capital gains

Net long-term gain is taxed as ordinary income.
Short-term gains are ordinary income.

Source review notes (what the sources do not state outright, or what the engine does not carry):

No official page states in words that long-term gains get no preferential rate; the treatment follows from the federal-AGI start and the single schedule.

2025 Form 1040ME General Instructions, Maine Revenue Services. Maine starts from federal adjusted gross income, so long-term capital gains are taxed at the ordinary Maine rates. Checked 2026-10-12.
State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026), Maine Revenue Services. The single rate schedule applies to all Maine taxable income; there is no separate capital-gains rate. Checked 2026-10-12.
2025 Form 1040ME General Instructions, Maine Revenue Services. The state return starts from federal adjusted gross income (federal taxable income in CO, IA, ND), so the federal capital-loss deduction (up to $3,000, $1,500 married filing separately) and its carryover are in the state base (engine 1.9.0: cap_loss_limit). Checked 2026-10-12.
2025 Schedule D (Form 1040), Capital Gains and Losses, Internal Revenue Service. The federal return deducts a net capital loss up to $3,000 ($1,500 married filing separately) on Form 1040 line 7a; a state that starts from federal adjusted gross income or federal taxable income carries that deduction. Checked 2026-10-12.

Surtaxes and recapture

An extra 2% on taxable income over $1,000,000 single ($1,500,000 joint, $1,500,000 head of household, $750,000 married filing separately); the threshold is indexed for inflation.

Ind tax rate sched 2026 rev, Maine Revenue Services. Maine Revenue Services: "greater than $1,000,000 if filing single, $750,000 if married filing separate; or $1,500,000 if married filing jointly or head of household" Checked 2026-10-12.

Blindness and disability

The standard deduction includes $2,050 more for a blind single or head-of-household filer and $1,650 more for each blind spouse on a married return. Age and blindness are separate: a person 65 or older and blind gets both amounts; the phase-out applies to the whole deduction.
The API applies these through its blind, disabled, spouse.blind and spouse.disabled fields; absent means false.

2026 Maine individual income tax rate schedules, Maine Revenue Services. The additional standard deduction counts age and blindness separately. Checked 2026-10-12.

Part-year and nonresident returns

Part-year resident (Schedule NR): the tax a full-year resident would owe, less a credit for the share of income from outside the state.
Nonresident (Schedule NR): the tax a full-year resident would owe, less a credit for the share of income from outside the state.
The ratio: the state's own AGI (after its subtractions) of the state's income over the state AGI of the whole year, rounded to 4 places, at most 1.
The pension deduction's Maine part follows the share of pension income received while a resident.
A nonresident's retirement income is not taxable by the state (4 U.S.C. §114); the API refuses it in residency.stateIncome. The credit for tax paid to another state and the earned income credits on these returns are not computed.

Married couples whose residency differs (engine 1.13.0)

With residency.spouse on a joint request, each allowed treatment is calculated and reported in residency.couple; tax is the required one, else the state's default, else the couple's residency.election, else the joint return the request's mfj names. Each rule is quoted from the state's instructions (engine 1.14.0: and its statutes, regulations, bulletins and other official guidance) in the sources below.

Spouses	Maine's rule
One spouse a full-year resident, the other a part-year resident	a joint part-year / nonresident return, unless the couple elects separate returns; each spouse's separate return is a single return on their own share (Schedule NRH), with the nonresident credit for the non-Maine part.
One spouse a full-year resident, the other a nonresident	separate returns, unless the couple elects a joint part-year / nonresident return or a joint resident return (both taxed as full-year residents); each spouse's separate return is a single return on their own share (Schedule NRH), with the nonresident credit for the non-Maine part; 36 M.R.S. 5221(2) makes separate single returns (Schedule NRH) the rule for a resident and a nonresident, with the joint resident election; the 2025 instructions describe the joint Schedule NR return with Schedule NRH as an election: the engine applies the statute's default and computes all three.
One spouse a part-year resident, the other a nonresident	a joint part-year / nonresident return, unless the couple elects separate returns; each spouse's separate return is a single return on their own share (Schedule NRH), with the nonresident credit for the non-Maine part.
Both part-year residents, different resident periods	a joint part-year / nonresident return is required.
Both nonresidents, only one with income from the state	separate returns, unless the couple elects a joint part-year / nonresident return; each spouse's separate return is a single return on their own share (Schedule NRH), with the nonresident credit for the non-Maine part; 36 M.R.S. 5221(2): the spouse with Maine-source income files a separate single nonresident return (Schedule NRH) unless the couple elects the joint nonresident return.

2025 Form 1040ME Schedule NR — Schedule for Calculating the Nonresident Credit (with instructions), Maine Revenue Services. Part-year / nonresident return (engine 1.12.0, residency): Tax is computed on Form 1040ME lines 1-20 as if a full-year resident (total federal AGI, Maine modifications, full deduction and exemption). Schedule NR then computes a 'nonresident credit' = Maine tax (1040ME line 20) x ratio of NON-Maine adjusted gross income (Sch NR line 6) to Maine adjusted gross income (1040ME line 16); the credit goes on 1040ME line 21. Equivalent to tax x (1 - non-Maine share). Checked 2026-10-12.
2025 Instructions for Worksheet B — Income Allocation Worksheet for Part-year Residents / Nonresidents / Safe Harbor Residents, Maine Revenue Services. Part-year / nonresident return (engine 1.12.0, residency): Tax is computed on Form 1040ME lines 1-20 as if a full-year resident (total federal AGI, Maine modifications, full deduction and exemption). Schedule NR then computes a 'nonresident credit' = Maine tax (1040ME line 20) x ratio of NON-Maine adjusted gross income (Sch NR line 6) to Maine adjusted gross income (1040ME line 16); the credit goes on 1040ME line 21. Equivalent to tax x (1 - non-Maine share). Checked 2026-10-12.
MRS Rule 806 — Nonresident Individual Income Tax (18-125 CMR Chapter 806, August 2024), Maine Revenue Services. Part-year / nonresident return (engine 1.12.0, residency): Tax is computed on Form 1040ME lines 1-20 as if a full-year resident (total federal AGI, Maine modifications, full deduction and exemption). Schedule NR then computes a 'nonresident credit' = Maine tax (1040ME line 20) x ratio of NON-Maine adjusted gross income (Sch NR line 6) to Maine adjusted gross income (1040ME line 16); the credit goes on 1040ME line 21. Equivalent to tax x (1 - non-Maine share). Checked 2026-10-12.
2025 Form 1040ME General Instructions, Maine Revenue Services. Part-year / nonresident return (engine 1.12.0, residency): Tax is computed on Form 1040ME lines 1-20 as if a full-year resident (total federal AGI, Maine modifications, full deduction and exemption). Schedule NR then computes a 'nonresident credit' = Maine tax (1040ME line 20) x ratio of NON-Maine adjusted gross income (Sch NR line 6) to Maine adjusted gross income (1040ME line 16); the credit goes on 1040ME line 21. Equivalent to tax x (1 - non-Maine share). Checked 2026-10-12.
2025 Form 1040ME General Instructions, Maine Revenue Services. Married couples whose residency differs (engine 1.13.0): Checked 2026-10-12.
2025 Schedule NR (Schedule for Calculating the Nonresident Credit, Part-Year Residents, Nonresidents and Safe Harbor Residents), Form 1040ME, Maine Revenue Services. Married couples whose residency differs (engine 1.13.0): Checked 2026-10-12.
2025 Schedule NRH (Schedule for Apportionment and for Calculating the Nonresident Credit for Married Person Electing to File Single), Form 1040ME, Maine Revenue Services. Married couples whose residency differs (engine 1.13.0): Checked 2026-10-12.
2025 Schedule NRH (Form 1040ME) with instructions, Revised December 2025, Maine Revenue Services. Married couples whose residency differs (engine 1.13.0): Checked 2026-10-12.
2025 Schedule NR (Form 1040ME) instructions — 'Should I file Schedule NR or Schedule NRH?', Maine Revenue Services. Married couples whose residency differs (engine 1.13.0): Checked 2026-10-12.
36 M.R.S. §5221 Joint returns by spouses, Maine Legislature, Office of the Revisor of Statutes. Married couples whose residency differs (engine 1.13.0): Checked 2026-10-12.

Worked examples

Computed by the engine for the fixed households below (the same ones for every state, so states compare directly). Federal tax is not supplied, so a federal-tax deduction is not taken; the income tests use the sum of the components as income.

Household (engine inputs)	State tax
Single, 67: $30,000 private pension, $20,000 IRA, $10,000 interest, $24,000 Social Security ($17,000 federally taxable), $5,000 long-term gain	$935.31
Married filing jointly, 70: $40,000 public pension, $40,000 IRA, $20,000 interest, $40,000 Social Security ($34,000 federally taxable), $10,000 long-term gain	$293.02
Single, 60: $60,000 other ordinary income and a $50,000 Roth conversion	$5,959.80
Married filing jointly, 66: $30,000 IRA, a $40,000 Roth conversion, $30,000 Social Security ($25,500 federally taxable)	$0
Single, 58: $36,000 military retirement pay and $30,000 wages	$522
Married filing jointly, ages 67 and 61: $50,000 IRA, $10,000 interest, $30,000 Social Security ($25,500 federally taxable), each spouse's age given	$0

Line by line

The intermediate lines the engine records while it computes each example (its detail record, printed as it comes out; lines that are zero are left out). The engine's documentation build checks that the lines add up to the taxable income and the tax, for every state, filing status and a grid of households. Each line links the engine step that produces it.

Single, 67: $30,000 private pension, $20,000 IRA, $10,000 interest, $24,000 Social Security ($17,000 federally taxable), $5,000 long-term gain: $935.31

Line	Amount
Income total used by the income tests	$82,000
Retirement income and conversions excluded (not in the base)	$25,824
+ Other ordinary income in the base	$10,000
+ Retirement income in the base	$24,176
+ Long-term gain in the base	$5,000
− Standard deduction	$17,750
− Personal exemption	$5,300
= State taxable income	$16,126
Tax from the rate schedule	$935.31
= Tax before credits	$935.31
= Tax	$935.31

Married filing jointly, 70: $40,000 public pension, $40,000 IRA, $20,000 interest, $40,000 Social Security ($34,000 federally taxable), $10,000 long-term gain: $293.02

Line	Amount
Income total used by the income tests	$144,000
Retirement income and conversions excluded (not in the base)	$59,648
+ Other ordinary income in the base	$20,000
+ Retirement income in the base	$20,352
+ Long-term gain in the base	$10,000
− Standard deduction	$34,700
− Personal exemption	$10,600
= State taxable income	$5,052
Tax from the rate schedule	$293.02
= Tax before credits	$293.02
= Tax	$293.02

Single, 60: $60,000 other ordinary income and a $50,000 Roth conversion: $5,959.80

Line	Amount
Income total used by the income tests	$110,000
+ Other ordinary income in the base	$60,000
+ Roth conversion in the base	$50,000
− Standard deduction	$14,077.67
− Personal exemption	$5,300
= State taxable income	$90,622.33
Tax from the rate schedule	$5,959.80
= Tax before credits	$5,959.80
= Tax	$5,959.80

Married filing jointly, 66: $30,000 IRA, a $40,000 Roth conversion, $30,000 Social Security ($25,500 federally taxable): $0

Line	Amount
Income total used by the income tests	$95,500
Retirement income and conversions excluded (not in the base)	$30,000
+ Roth conversion in the base	$40,000
− Standard deduction	$34,700
− Personal exemption	$10,600
= State taxable income	$0
Tax from the rate schedule	$0
= Tax	$0

Single, 58: $36,000 military retirement pay and $30,000 wages: $522

Line	Amount
Income total used by the income tests	$66,000
Military pay excluded (not in the base)	$36,000
+ Other ordinary income in the base	$30,000
− Standard deduction	$15,700
− Personal exemption	$5,300
= State taxable income	$9,000
Tax from the rate schedule	$522
= Tax before credits	$522
= Tax	$522

Married filing jointly, ages 67 and 61: $50,000 IRA, $10,000 interest, $30,000 Social Security ($25,500 federally taxable), each spouse's age given: $0

Line	Amount
Income total used by the income tests	$85,500
Retirement income and conversions excluded (not in the base)	$50,000
+ Other ordinary income in the base	$10,000
− Standard deduction	$33,050
− Personal exemption	$10,600
= State taxable income	$0
Tax from the rate schedule	$0
= Tax	$0

After 2026: how the amounts move

A request with projection (API) estimates a later tax year from these rules: every dollar amount and age test below moves the way Maine's law moves it. Rates and the rules themselves stay the 2026 ones (how projection works).

Amounts (engine fields)	After 2026	What the law says, and the source
`brackets_single` (the single rate schedule's thresholds), `brackets_mfj` (the mfj rate schedule's thresholds), `brackets_hoh` (the hoh rate schedule's thresholds)	Indexed: Chained CPI-U (C-CPI-U), average of the 12 months ending June 30 of the preceding year (36 M.R.S. 5403); the increase rounded down to a multiple of $50.	36 M.R.S. 5403(1) adjusts both the lowest and the highest dollar amounts of each 5111 rate table (single 1-F, HOH 2-F, joint 3-F) every year by the chained CPI, any increase rounded down to a multiple of $50. 36 M.R.S. §5403 (Maine Revisor of Statutes, statute): 5403(1) indexes every rate-table threshold by the chained CPI and the closing paragraph rounds each increase down to $50. Quoted: "by the lowest dollar amounts of the tax rate tables specified in section 5111"; "by the highest taxable income dollar amount of each tax rate table"; "the Chained Consumer Price Index for the 12-month period ending June 30th of the preceding calendar year"; "any increase must be rounded to the next lowest multiple of $50". Checked 2026-10-12.
`std_deduction_single`, `std_deduction_mfj`, `std_deduction_hoh`	Enacted schedule: 2027: `std_deduction_single` $16,100, `std_deduction_mfj` $32,200, `std_deduction_hoh` $24,150; the scheduled values are in 2026 dollars, indexed from 2026 in every year they apply (the federal standard deduction, IRC 63(c)(2) (2026: $16,100 single/MFS, $24,150 HOH, $32,200 joint), indexed by chained CPI-U under IRC 63(c)(7)(B)(ii); the increase rounded down to a multiple of $50).	P.L. 2025, c. 650 set Maine's basic standard deduction at $15,700 single/MFS, $23,550 HOH and $31,400 joint for 2026 only (36 M.R.S. 5124-C(1-C)); for tax years beginning on or after January 1, 2027 it is the federal standard deduction (5124-C(1-D)). The schedule therefore switches in 2027 to the federal basic amounts, known in 2026 dollars ($16,100 / $24,150 / $32,200, Rev. Proc. 2025-32) and indexed from 2026 the federal way (chained CPI-U, increases rounded down to $50, IRC 63(c)(7)(B)(ii)), so 2027 is the federal 2027 amount, not the 2026 Maine amount scaled. Laws of Maine 2025, 132nd Legislature Second Regular Session (P.L. 2025, c. 650 and c. 662) (Maine Revisor of Statutes, legislation): Enacts the 2026-only $15,700 basic standard deduction and, from 2027, conformity to the federal standard deduction. Quoted: "For tax years beginning on or after January 1, 2027, the standard deduction of a resident individual is equal to the federal standard deduction"; "filing separate returns, $15,700;". Checked 2026-10-12. 26 U.S.C. 63 (taxable income defined) (Cornell LII (U.S. Code), federal): The federal basic standard deduction is indexed from 2026 by the chained CPI (section 1(f)(3)), increases rounded down to $50. Quoted: "the $23,625 and $15,750 amounts in subparagraph (A) shall each be increased by an amount equal to"; "such increase shall be rounded to the next lowest multiple of $50.". Checked 2026-10-12. Rev. Proc. 2025-32 (2026 inflation adjustments) (Internal Revenue Service, federal): The 2026 federal standard deduction is $16,100 single/MFS, $24,150 HOH and $32,200 joint. Quoted: "For taxable years beginning in 2026, the standard deduction amounts under § 63(c)(2) are as follows:". Checked 2026-10-12.
`std_deduction_aged_add_unmarried`, `std_deduction_aged_add_married`, `blind_std_add_unmarried`, `blind_std_add_married`	Tied to an indexed federal amount: the federal additional standard deduction for age/blindness, IRC 63(c)(3)/63(f), indexed under IRC 63(c)(4) (chained CPI-U); the increase rounded down to a multiple of $50.	Maine's additional standard deduction for age 65+ or blindness is the amount allowed under IRC 63(c)(3) (2026 law) and, from 2027, part of the federal standard deduction; the federal 63(f) amounts ($1,650 married / $2,050 unmarried in 2026) are indexed by the chained CPI with increases rounded down to $50. Laws of Maine 2025, 132nd Legislature Second Regular Session (P.L. 2025, c. 650 and c. 662) (Maine Revisor of Statutes, legislation): The additional standard deduction is the IRC 63(c)(3) amount. Quoted: "The additional standard deduction is the amount allowed under the Code, Section 63(c)(3).". Checked 2026-10-12. 26 U.S.C. 63 (taxable income defined) (Cornell LII (U.S. Code), federal): 63(c)(4) indexes the subsection (f) additional amounts. Quoted: "each dollar amount contained in paragraph (2)(B), (2)(C), or (5) or subsection (f) shall be increased by an amount equal to". Checked 2026-10-12. 26 U.S.C. 1 (tax imposed) (Cornell LII (U.S. Code), federal): 1(f)(7)(A) rounds a 63(c)(4) increase down to $50. Quoted: "If any increase determined under paragraph (2)(A), section 63(c)(4), section 68(b)(2)". Checked 2026-10-12. Rev. Proc. 2025-32 (2026 inflation adjustments) (Internal Revenue Service, federal): 2026 federal additional amounts: $1,650, $2,050 unmarried. Quoted: "deduction amount under § 63(f) for the aged or the blind is $1,650". Checked 2026-10-12.
`std_deduction_phaseout_start_single`, `std_deduction_phaseout_start_mfj`, `std_deduction_phaseout_start_hoh`	Indexed: Chained CPI-U (C-CPI-U), average of the 12 months ending June 30 of the preceding year (36 M.R.S. 5403); the increase rounded down to a multiple of $50.	The $80,000 / $120,000 / $160,000 numerator amounts of the 5124-C(2) standard-deduction phase-out are adjusted each year under 5403(4) by the chained CPI, increases rounded down to $50. 36 M.R.S. §5124-C (Maine Revisor of Statutes, statute): Each phase-out start must be adjusted under 5403(4). Quoted: "The $80,000 amount used to calculate the numerator in this paragraph must be adjusted for inflation in accordance with section 5403, subsection 4". Checked 2026-10-12. 36 M.R.S. §5403 (Maine Revisor of Statutes, statute): 5403(4) indexing clause and $50 rounding. Quoted: "Individual income tax standard deduction and itemized deduction phase-out."; "any increase must be rounded to the next lowest multiple of $50". Checked 2026-10-12.
`std_deduction_phaseout_denom_single`, `std_deduction_phaseout_denom_mfj`, `std_deduction_phaseout_denom_hoh`	Fixed in law: held at the rules-year amount in every later year.	The phase-out denominators are $75,000 single/MFS, $112,500 HOH and $150,000 joint; 5124-C indexes only the numerator amounts and 5403(4) only the numerator, so the widths are fixed. 36 M.R.S. §5124-C (Maine Revisor of Statutes, statute): The fixed denominators. Quoted: "and the denominator is $75,000"; "and the denominator is $112,500"; "and the denominator is $150,000". Checked 2026-10-12.
`personal_exemption_single`, `personal_exemption_mfj`	Indexed: Chained CPI-U (C-CPI-U), average of the 12 months ending June 30 of the preceding year (36 M.R.S. 5403); the increase rounded down to a multiple of $50.	The 5126-A(1) personal exemption ($4,150 base) is adjusted each year under 5403(7) by the chained CPI, increase rounded down to $50 ($5,300 per person in 2026). 36 M.R.S. §5403 (Maine Revisor of Statutes, statute): 5403(7) indexes the personal exemption. Quoted: "Beginning in 2018 and each year thereafter, by the dollar amounts contained in section 5126"; "any increase must be rounded to the next lowest multiple of $50". Checked 2026-10-12.
`exemption_ratable_phaseout_start_single`, `exemption_ratable_phaseout_start_mfj`, `exemption_ratable_phaseout_start_hoh`, `exemption_ratable_phaseout_start_mfs`	Indexed: Chained CPI-U (C-CPI-U), average of the 12 months ending June 30 of the preceding year (36 M.R.S. 5403); the increase rounded down to a multiple of $50.	The personal-exemption phase-out applicable amounts (5126-A(2)) are adjusted under 5403(8) by the chained CPI, rounded down to $50; the MFS amount is half the joint amount. 36 M.R.S. §5126-A (Maine Revisor of Statutes, statute): Applicable amounts are indexed under 5403(8). Quoted: "The applicable amount used to calculate the numerator in this subsection must be adjusted for inflation in accordance with section 5403, subsection 8". Checked 2026-10-12. 36 M.R.S. §5403 (Maine Revisor of Statutes, statute): 5403(8) Quoted: "Personal exemption phase-out."; "any increase must be rounded to the next lowest multiple of $50". Checked 2026-10-12.
`exemption_ratable_phaseout_range`, `exemption_ratable_phaseout_range_mfs`	Fixed in law: held at the rules-year amount in every later year.	The personal-exemption phase-out denominator is $125,000 ($62,500 MFS) with no inflation adjustment (only the applicable amount is indexed). 36 M.R.S. §5126-A (Maine Revisor of Statutes, statute): Fixed denominators. Quoted: "the denominator is $62,500 in the case of a married individual filing a separate return and $125,000 in all other cases". Checked 2026-10-12.
`retirement_income_exclusion_single`, `retirement_income_exclusion_mfj`	Indexed: maximum annual Social Security benefit at full retirement age as of January 1 of the tax year (12 x SSA maximum monthly benefit at FRA); not rounded (the statute states no rounding).	From 2024 the pension deduction amount per person is the maximum annual Social Security benefit for a worker retiring at full retirement age as of January 1 of the tax year, so it moves with the SSA maximum benefit ($49,824 = 12 x $4,152 for 2026). 36 M.R.S. §5122 (Maine Revisor of Statutes, statute): 5122(2)(M-2)(2)(d)(iv) pegs the cap to the maximum Social Security benefit at full retirement age. Quoted: "the maximum annual benefit that an individual eligible to retire at the retirement age". Checked 2026-10-12.
`retirement_exclusion_income_limit`, `retirement_exclusion_income_limit_mfj`, `retirement_exclusion_income_limit_hoh`	Indexed: Chained CPI-U (C-CPI-U), average of the 12 months ending June 30 of the preceding year (36 M.R.S. 5403); the increase rounded down to a multiple of $50.	The 5122(2)(M-3) applicable amounts ($125,000 single/MFS, $187,500 HOH, $250,000 joint) are adjusted each year under 5403(11) by the chained CPI (base: 12 months ending June 30, 2024), increases rounded down to $50. 36 M.R.S. §5122 (Maine Revisor of Statutes, statute): M-3 indexes the applicable amount under 5403(11). Quoted: "The applicable amount must be adjusted for inflation in accordance with section 5403, subsection 11". Checked 2026-10-12. 36 M.R.S. §5403 (Maine Revisor of Statutes, statute): 5403(11) Quoted: "Income deduction for retirement plan benefits; applicable amount."; "any increase must be rounded to the next lowest multiple of $50". Checked 2026-10-12.
`retirement_exclusion_income_range_single`, `retirement_exclusion_income_range_mfj`, `retirement_exclusion_income_range_mfs`	Fixed in law: held at the rules-year amount in every later year.	The M-3 phase-out denominator is $50,000 on a separate return and $100,000 otherwise, with no inflation adjustment. 36 M.R.S. §5122 (Maine Revisor of Statutes, statute): Fixed denominators. Quoted: "the denominator of which is $50,000 in the case of a married individual filing a separate return and $100,000 in all other filing cases". Checked 2026-10-12.
`top_surtax_threshold`, `top_surtax_threshold_mfj`, `top_surtax_threshold_hoh`, `top_surtax_threshold_mfs`	Indexed: Chained CPI-U (C-CPI-U), average of the 12 months ending June 30 of the preceding year (36 M.R.S. 5403); base 12 months ending June 30, 2025; the increase rounded down to a multiple of $50.	P.L. 2025, c. 650, Pt. DDDD enacted the 2% surcharge (5111(7)) over $1,000,000 single, $1,500,000 HOH/joint (MFS half the joint amount) and a new 5403(12) indexing those amounts by the chained CPI (base 12 months ending June 30, 2025), so the first adjustment is for 2027; 5403's closing paragraph rounds increases down to $50 (MFS = 1/2 of the indexed joint amount). Laws of Maine 2025, 132nd Legislature Second Regular Session (P.L. 2025, c. 650 and c. 662) (Maine Revisor of Statutes, legislation): Enacts the surcharge and its indexing subsection. Quoted: "12. Income tax surcharge. Beginning in 2026 and each year thereafter, by the dollar amounts specified in section 5111, subsection 7, paragraphs B, C and"; "B. For single individuals, $1,000,000;". Checked 2026-10-12. 36 M.R.S. §5403 (Maine Revisor of Statutes, statute): 5403 closing paragraph rounds each indexed item down to $50. Quoted: "any increase must be rounded to the next lowest multiple of $50". Checked 2026-10-12.
`dis_income_pension_min_age`	Attained age: the same age in every year.	Employee-plan distributions made before age 55 qualify for the pension deduction only as a life-annuity series; age 55 is a fixed attained age. 36 M.R.S. §5122 (Maine Revisor of Statutes, statute): Fixed age 55. Quoted: "if they are made prior to age 55 and are not part of a series of substantially equal periodic payments". Checked 2026-10-12.
`dis_plan_age_rule`	Attained age: the same age in every year.	Disability pay is reported as wages until the plan's minimum retirement age (an attained-age test set by the plan), per IRS Pub. 525; not a dollar amount and not indexed. Publication 525, Taxable and Nontaxable Income (Internal Revenue Service, federal): Disability pay is wages until minimum retirement age. Quoted: "until you reach minimum retirement age". Checked 2026-10-12.
`cap_loss_limit`, `cap_loss_limit_mfs`	Fixed in law: held at the rules-year amount in every later year.	The state follows the federal net capital loss limit of IRC 1211(b): $3,000 ($1,500 MFS), a fixed amount with no inflation adjustment. 26 U.S.C. 1211 (limitation on capital losses) (Cornell LII (U.S. Code), federal): The capital-loss deduction against ordinary income is a fixed $3,000 ($1,500 MFS); section 1211 contains no inflation adjustment. Quoted: "$3,000 ($1,500 in the case of a married individual filing a separate return), or". Checked 2026-10-12.
`me-fairness-credits` (a table held in code)	Indexed: Maine cost-of-living adjustment (36 M.R.S. 5403); the increase rounded to the nearest $1. The engine carries the 2025 figure (the latest published) for 2026, so a projection adds 1 year of indexing at the factor's average annual rate.	36 M.R.S. 5219-KK and 5213-A: the PTFC benefit bases and the STFC credit amounts and thresholds are indexed (5403); the caps ($1,500 under 65 from 2026 by P.L. 2026 c. 650, $2,000 at 65 or older) are not. The engine carries the 2025 bases and table. 2025 Form 1040ME Schedule PTFC/STFC and instructions (Maine Revenue Services, agency_page): Property Tax Fairness Credit: the 65+ income ceiling ($102,500 vs $100,000) and whether any income ceiling is a separate eligibility test Quoted: "less than $102,500 if you are 65 years of age or older"; "Instead, use the amount of". Checked 2026-10-12. 36 M.R.S. §5219-KK Property tax fairness credit (Maine Legislature, Office of the Revisor of Statutes, statute): Property Tax Fairness Credit: the 65+ income ceiling ($102,500 vs $100,000) and whether any income ceiling is a separate eligibility test Quoted: "for individuals 65 years of age or older, $4,000"; "equal to the amount by which the benefit base for the resident individual exceeds 4% of the resident individual's income". Checked 2026-10-12. 2025 Form 1040ME Schedule PTFC/STFC and instructions (Maine Revenue Services, agency_page): Sales Tax Fairness Credit 2025 table (all rows) and the statutory formula behind it Quoted: "Your total income during 2025 was not more than $32,950 if filing single; $51,700 if filing head of household; or, $63,950 if married filing jointly"; "line 3 is $59,900, and you claim 3 qualifying". Checked 2026-10-12. 36 M.R.S. §5213-A Sales tax fairness credit (Maine Legislature, Office of the Revisor of Statutes, statute): Sales Tax Fairness Credit 2025 table (all rows) and the statutory formula behind it Quoted: "the credit is reduced by $10 for every $500 or portion thereof that exceeds $20,000 of the income"; "the credit is reduced by $15 for every $750 or portion thereof that exceeds $30,000 of the income". Checked 2026-10-12.

Enacted for later years, not applied by the projection

None found: the research found no change enacted for years after 2026 beyond the schedules above.

What the engine does not calculate, and known approximations

Head of household uses its own income limit for the pension deduction phase-out, and a separate return half the joint (engine 1.8.0, DIFF-ME-04).
Early IRA and plan distributions that Maine excludes from the deduction are not separated.
The pension deduction phase-out thresholds are the statute's 2025 amounts ($125,000 / $187,500 / $250,000) indexed to 2026 by §5403(11) with the C-CPI-U ratio the engine computes (1.023625, rounded down to $50: $127,950 / $191,900 / $255,900); Maine Revenue Services has not published the 2026 amounts (engine 1.8.0, DIFF-ME-05).
Disability pay (disabilityIncome) of a person under 55 is read as reported federally as wages — no pension income deduction; from 55 as a pension. The form's test is the plan's minimum retirement age: when planMinimumRetirementAge gives it (engine 1.8.0), the pay is also wages before that age.
The dependent exemption tax credit is fully refundable for residents and is not calculated (it does not change the tax, only the refund). Sources: State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026) (checked 2026-10-12); 2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026) (checked 2026-10-12); 2026 Estimated Tax Worksheet, Line 6a: Phaseout of Itemized / Standard Deductions Worksheet (checked 2026-10-12); 2026 Estimated Tax Worksheet, Line 6b: Phaseout of Personal Exemption Deduction Amount Worksheet (checked 2026-10-12); 2026 Worksheet for Phaseout of Standard/Itemized Deductions (checked 2026-10-12); 2026 Worksheet for Phaseout of Personal Exemption (checked 2026-10-12); 2025 Maine Earned Income Credit Worksheet (Revised December 2025) (checked 2026-10-12); 2025 Form 1040ME Schedule PTFC/STFC and instructions (checked 2026-10-12); 36 M.R.S. §5219-KK Property tax fairness credit (checked 2026-10-12); 36 M.R.S. §5403 Annual inflation adjustments (checked 2026-10-12); 36 M.R.S. §5213-A Sales tax fairness credit (checked 2026-10-12); 36 M.R.S. 5219-S, Earned income credit (checked 2026-10-12); P.L. 2026, c. 650 (L.D. 2212), approved April 10, 2026 (checked 2026-10-12).
The property tax fairness and sales tax fairness credits use the return's income as household income: income of other household members (Schedule PTFC lines 2-3 of the household income worksheet) is not an input. Sources: State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026) (checked 2026-10-12); 2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026) (checked 2026-10-12); 2026 Estimated Tax Worksheet, Line 6a: Phaseout of Itemized / Standard Deductions Worksheet (checked 2026-10-12); 2026 Estimated Tax Worksheet, Line 6b: Phaseout of Personal Exemption Deduction Amount Worksheet (checked 2026-10-12); 2026 Worksheet for Phaseout of Standard/Itemized Deductions (checked 2026-10-12); 2026 Worksheet for Phaseout of Personal Exemption (checked 2026-10-12); 2025 Maine Earned Income Credit Worksheet (Revised December 2025) (checked 2026-10-12); 2025 Form 1040ME Schedule PTFC/STFC and instructions (checked 2026-10-12); 36 M.R.S. §5219-KK Property tax fairness credit (checked 2026-10-12); 36 M.R.S. §5403 Annual inflation adjustments (checked 2026-10-12); 36 M.R.S. §5213-A Sales tax fairness credit (checked 2026-10-12); 36 M.R.S. 5219-S, Earned income credit (checked 2026-10-12); P.L. 2026, c. 650 (L.D. 2212), approved April 10, 2026 (checked 2026-10-12).
Schedule 1S subtractions and Schedule 1A additions for income the inputs cannot single out are not calculated: interest on U.S. government obligations and on Maine municipal bonds, a state income tax refund, active-duty military pay earned outside Maine, previously taxed MainePERS pick-up contributions and municipal property tax benefits for volunteers 60 or older are taxed as entered, and interest on other states' bonds and MainePERS contributions are not added. Sources: State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026) (checked 2026-10-12); 2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026) (checked 2026-10-12); 2026 Estimated Tax Worksheet, Line 6a: Phaseout of Itemized / Standard Deductions Worksheet (checked 2026-10-12); 2026 Estimated Tax Worksheet, Line 6b: Phaseout of Personal Exemption Deduction Amount Worksheet (checked 2026-10-12); 2026 Worksheet for Phaseout of Standard/Itemized Deductions (checked 2026-10-12); 2026 Worksheet for Phaseout of Personal Exemption (checked 2026-10-12); 2025 Maine Earned Income Credit Worksheet (Revised December 2025) (checked 2026-10-12); 2025 Form 1040ME Schedule PTFC/STFC and instructions (checked 2026-10-12); 36 M.R.S. §5219-KK Property tax fairness credit (checked 2026-10-12); 36 M.R.S. §5403 Annual inflation adjustments (checked 2026-10-12); 36 M.R.S. §5213-A Sales tax fairness credit (checked 2026-10-12); 36 M.R.S. 5219-S, Earned income credit (checked 2026-10-12); P.L. 2026, c. 650 (L.D. 2212), approved April 10, 2026 (checked 2026-10-12).
Married filing separately: the second exemption, and the spouse's age and blindness amounts, for a spouse with no gross income who is not anyone's dependent (Form 1040ME line 13) are not calculated. Sources: State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026) (checked 2026-10-12); 2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026) (checked 2026-10-12); 2026 Estimated Tax Worksheet, Line 6a: Phaseout of Itemized / Standard Deductions Worksheet (checked 2026-10-12); 2026 Estimated Tax Worksheet, Line 6b: Phaseout of Personal Exemption Deduction Amount Worksheet (checked 2026-10-12); 2026 Worksheet for Phaseout of Standard/Itemized Deductions (checked 2026-10-12); 2026 Worksheet for Phaseout of Personal Exemption (checked 2026-10-12); 2025 Maine Earned Income Credit Worksheet (Revised December 2025) (checked 2026-10-12); 2025 Form 1040ME Schedule PTFC/STFC and instructions (checked 2026-10-12); 36 M.R.S. §5219-KK Property tax fairness credit (checked 2026-10-12); 36 M.R.S. §5403 Annual inflation adjustments (checked 2026-10-12); 36 M.R.S. §5213-A Sales tax fairness credit (checked 2026-10-12); 36 M.R.S. 5219-S, Earned income credit (checked 2026-10-12); P.L. 2026, c. 650 (L.D. 2212), approved April 10, 2026 (checked 2026-10-12).
A non-spouse beneficiary's pension or inherited-IRA income gets the pension income deduction, although Maine allows it only to the person who earned the benefit or a surviving spouse: the survivor input does not say whose beneficiary the person is. Sources: 2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026) (checked 2026-10-12); 2025 Form 1040ME General Instructions (checked 2026-10-12); 2025 Form 1040ME Schedule 1S (Income Subtraction Modifications) with Pension Income Deduction Worksheet (checked 2026-10-12); 36 M.R.S. §5122 (Maine adjusted gross income modifications) (checked 2026-10-12); 2025 Form 1040ME General Instructions (Schedule 1S line 4) (checked 2026-10-12); Publication 525 (checked 2026-10-12).
Form rounding: the worksheets carry each phase-out fraction to four decimal places and the return is in whole dollars; the engine uses exact fractions and cents (about a dollar of tax at most; tax-table rounding is the separate global item). Sources: State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026) (checked 2026-10-12); 2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026) (checked 2026-10-12); 2026 Estimated Tax Worksheet, Line 6a: Phaseout of Itemized / Standard Deductions Worksheet (checked 2026-10-12); 2026 Estimated Tax Worksheet, Line 6b: Phaseout of Personal Exemption Deduction Amount Worksheet (checked 2026-10-12); 2026 Worksheet for Phaseout of Standard/Itemized Deductions (checked 2026-10-12); 2026 Worksheet for Phaseout of Personal Exemption (checked 2026-10-12); 2025 Maine Earned Income Credit Worksheet (Revised December 2025) (checked 2026-10-12); 2025 Form 1040ME Schedule PTFC/STFC and instructions (checked 2026-10-12); 36 M.R.S. §5219-KK Property tax fairness credit (checked 2026-10-12); 36 M.R.S. §5403 Annual inflation adjustments (checked 2026-10-12); 36 M.R.S. §5213-A Sales tax fairness credit (checked 2026-10-12); 36 M.R.S. 5219-S, Earned income credit (checked 2026-10-12); P.L. 2026, c. 650 (L.D. 2212), approved April 10, 2026 (checked 2026-10-12).
Married couples whose residency differs (engine 1.13.0): when one spouse is a full-year resident and the other a nonresident: 36 M.R.S. 5221(2) makes separate single returns (Schedule NRH) the rule for a resident and a nonresident, with the joint resident election; the 2025 instructions describe the joint Schedule NR return with Schedule NRH as an election: the engine applies the statute's default and computes all three; when both spouses are nonresidents and only one has income from the state: 36 M.R.S. 5221(2): the spouse with Maine-source income files a separate single nonresident return (Schedule NRH) unless the couple elects the joint nonresident return. Sources: 2025 Form 1040ME Schedule NR — Schedule for Calculating the Nonresident Credit (with instructions) (checked 2026-10-12); 2025 Instructions for Worksheet B — Income Allocation Worksheet for Part-year Residents / Nonresidents / Safe Harbor Residents (checked 2026-10-12); MRS Rule 806 — Nonresident Individual Income Tax (18-125 CMR Chapter 806, August 2024) (checked 2026-10-12); 2025 Form 1040ME General Instructions (checked 2026-10-12); 2025 Form 1040ME General Instructions (checked 2026-10-12); 2025 Schedule NR (Schedule for Calculating the Nonresident Credit, Part-Year Residents, Nonresidents and Safe Harbor Residents), Form 1040ME (checked 2026-10-12); 2025 Schedule NRH (Schedule for Apportionment and for Calculating the Nonresident Credit for Married Person Electing to File Single), Form 1040ME (checked 2026-10-12); 2025 Schedule NRH (Form 1040ME) with instructions, Revised December 2025 (checked 2026-10-12); 2025 Schedule NR (Form 1040ME) instructions — 'Should I file Schedule NR or Schedule NRH?' (checked 2026-10-12); 36 M.R.S. §5221 Joint returns by spouses (checked 2026-10-12).

What the engine does not calculate for any state (itemized deductions, credits beyond those listed, part-year residents, and more) is listed on the calculation order page.

Verification

Worksheet-tested Golden rows follow the Form 1040ME instructions, including the Schedule 1S pension deduction and its conversion rule.

Golden scenarios (hand-computed expected tax, asserted to within $1): GME1, GME2, MECONV1.
State-specific unit tests: test_me_ss_offset, test_me_pension_offset_uses_gross_ss, test_me_conversion_not_deductible, test_credit_programs_3, test_me_nrh_rp, test_me_statute, test_engine_180_s3, test_c_states, test_engine_paths, test_me_2026_schedule_and_hoh, test_me_surcharge_by_status, test_me_aged_deduction_and_exemption_phaseout.
Structural tests covering every state: 9.
State forms and worksheets followed in the test derivations: Form 1040ME instructions, Schedule 1S; Maine 2026 individual income tax rate schedules (May 2026).