Maine Tax Return 2019 Filing Guide: Forms, Deadlines, and Refund Tracking

Filing your Maine tax return for 2019 can seem overwhelming, especially if you are unsure about the required forms, deadlines, and how your federal tax filing affects your state return. Whether you are an individual taxpayer, a small business owner, or someone using an individual taxpayer identification number instead of a Social Security number, understanding the process will help you complete your filing accurately. We provide updated, clear information so you can confidently prepare your return without confusion.

Maine’s filing rules apply to residents, part-year residents, and nonresidents with Maine-sourced income. Your employer’s wage statements, such as W-2 and 1099 forms, are essential for reporting your income. If you use an ITIN, you must enter the correct ITIN number in all relevant sections to avoid delays. The Maine Revenue Services – Individual Income Tax 2019 page is the official source for forms and instructions, and it’s the best place to visit if you need to learn more or download documents to complete your return.

This guide covers everything from determining your filing requirements to tracking your refund after submission. You will also learn about payment options, common mistakes to avoid, and resources that can help. Following each section carefully can prepare an accurate return that meets all state requirements.

Understanding Maine Tax Residency and Filing Requirements

Your Maine tax filing obligations depend on your residency status and the type of income you earned during the year. Every individual taxpayer must determine whether they are a full-year resident, part-year resident, or nonresident. This classification affects which forms you complete, which income you report, and whether you qualify for certain deductions or credits. If you use an individual taxpayer identification number, be sure your ITIN is accurate on all pages of your return to avoid delays in processing and potential state correspondence.

Full-Year Residents

A full-year resident is someone whose primary home was in Maine for the entire year, or who maintained a permanent residence there and spent more than 183 days in the state during 2019.
This status requires you to report all income, regardless of where it was earned, including wages from an employer outside Maine, remote work payments, or rental income from other states.
If you file using an ITIN instead of a Social Security number, confirm your filing information is updated before submission to avoid delays or rejected returns.

Part-Year Residents and Nonresidents

Part-year residents must report all income earned while living in Maine, plus any Maine-sourced income earned during the remainder of the year, such as wages, business income, or freelance payments.
Nonresidents must file if they earned income from Maine sources, such as wages, rental income, or conducting business in the state, even if they never lived there.
Individual taxpayers working remotely for a Maine employer may still have a filing obligation if the income is considered Maine-sourced under state law.

Clarifying your residency status early ensures you know exactly what to include in your return. It helps you select the correct forms, report income accurately, and provide complete details to the state.

Key Deadlines for the 2019 Maine Tax Year

Knowing the correct deadlines for filing your 2019 Maine tax return is essential for avoiding late fees, interest charges, and potential notices from the state. Maine followed its regular April schedule but made temporary adjustments in response to the COVID-19 pandemic. These changes gave individual taxpayers additional time to complete forms and submit payments. The rules applied equally to all filers, including those using an individual taxpayer identification number instead of a Social Security number.

Original filing deadline—The standard due date was April 15, 2020, which aligned with the federal tax deadline for most taxpayers. Filing by this date ensured timely processing and avoided interest or penalties for unpaid balances.
COVID-19 extension—In response to federal relief measures, Maine extended the filing and payment deadline to July 15, 2020. This provided extra time to gather income documents, review forms, and complete schedules without rushing.
Late filing without extension—Returns submitted after July 15 without an approved extension were considered late and could be subject to interest charges and penalties. The longer the delay, the greater the potential costs.
Approved extension period—If requested, taxpayers could file as late as taxpayers1can20. However, the extension only applied to filing; all payments were due by July 15 to avoid additional interest.
Preparation tips—Keep updated wage statements, employer-issued tax forms, and other income records ready before the deadline. Staying organized helps you complete your return on time and prevents last-minute errors.

Knowing these deadlines gives you more control over your filing process and reduces last-minute stress. With a set timeline, you can work at your own pace, double-check your information, and submit your return without scrambling. For more details on how Maine’s deadlines align with federal deadlines, visit the IRS – When to File Your Federal Taxes.

Maine Tax Forms and Schedules You’ll Need

Preparing your 2019 Maine tax return begins with understanding exactly which forms and schedules apply to your situation. The documents you choose depend on your residency status, income sources, and the credits or deductions you can claim. Whether you are an individual taxpayer using a Social Security number or an individual taxpayer identification number, having the correct paperwork and accurate information from your employer will make the filing process more efficient. Keeping these forms organized before you start helps you complete your return with fewer interruptions.

Main Individual Income Tax Form

Form 1040ME is the primary document for reporting your 2019 Maine income. It is used by full-year residents, part-year residents, and nonresidents. You will enter identifying details, income totals, adjustments, and a summary of credits and payments. Taxpayers who use an individual taxpayer identification number must ensure their ITIN is correct and matches the information on file with the IRS. This helps prevent processing delays or notices requesting corrections.

Key Supporting Schedules

The schedules you file depend on your income sources and the deductions or credits you intend to claim. Schedule 1 reports income modifications, such as additions from out-of-state sources or deductions for certain pensions. Schedule 2 is for itemized deductions when they are greater than the standard deduction. Schedule PTFC/STFC is filed to claim the Property Tax Fairness Credit or the Sales Tax Fairness Credit. Having updated wage statements from your employer and accurate documentation for each credit will make it easier to complete these forms correctly.

Choosing the proper forms and schedules from the start ensures your return is complete and accurate. It also helps you learn which information is required and prevents mistakes that could lead to amended returns. For an overview of common filing errors, see the Tax Foundation – State Tax Filing Mistakes for practical advice.

Step-by-Step Filing Process for Your 2019 Maine Tax Return

Filing your 2019 Maine tax return is easier when you follow a precise sequence. This process applies whether you are a full-year resident, part-year resident, or nonresident, and whether you use a Social Security number or an individual taxpayer identification number. Keeping updated documents from your employer, financial institutions, and other income sources will help you complete your return with fewer mistakes.

Step 1 – Gather Required Documents

Collect your completed federal tax return (Form 1040 or 1040-SR) for reference.
Gather all W-2 forms from each employer, ensuring they are for the correct tax year.
Include every 1099 form reporting interest, dividends, self-employment earnings, or other taxable income.
Attach any forms showing Maine tax withheld, even from part-time or seasonal jobs.
Verify that your ITIN matches IRS records if you file without a Social Security number.
Organize receipts, bank statements, and other documents to confirm deductions or credits.

Step 2 – Determine Filing Status and Dependents

Match your Maine filing status to your federal return unless state rules require a different choice.
Married couples can compare the benefits of filing jointly versus separately to see which is more advantageous.
List all qualifying dependents, ensuring their Social Security numbers or ITINs are correct and up-to-date.

Step 3 – Report Income and Adjustments

Start with your federal adjusted gross income from your federal return.
Use Schedule 1 to report Maine-specific income modifications, such as eligible pension subtractions.
Include all taxable income from each employer and source, even from out-of-state, if taxable in Maine.

Step 4 – Claim Deductions and Exemptions

Select the standard deduction unless your itemized deductions on Schedule 2 exceed that amount.
Claim personal exemptions for yourself, your spouse, and any dependents who qualify.
Confirm that deduction and exemption amounts are current for 2019 and calculated accurately.

Step 5 – Apply Credits and Rebates

Complete Schedule PTFC/STFC if you qualify for the Property Tax Fairness Credit or Sales Tax Fairness Credit.
Include proof such as property tax bills or rent receipts to support your claim.
Review additional credits to make sure you are not missing potential savings.

Step 6 – Calculate Final Tax and Review

Use the Maine tax tables or rate schedules to find your tax liability.
Subtract payments and credits to determine your refund amount or balance due.
Check every entry for accuracy, sign and date the return, and keep a copy for your records.

Completing each step carefully reduces the risk of errors and helps you avoid unnecessary delays in processing. Staying organized with your documents and following the correct order makes filing far less stressful. It also puts you in a better position for an accurate, timely refund. Over time, these habits make each new tax year less of a challenge and more of a routine process.

Federal Tax Considerations for Maine Filers

Your federal tax return is the foundation for preparing your Maine state filing. The adjusted gross income reported to the IRS becomes the starting point for calculating your Maine taxable income. If the IRS later changes your federal return, you will need to update your Maine filing as well, which could mean submitting an amended state return. Making sure your federal return is accurate from the start helps reduce the chance of errors carrying over to your state filing.

Because the two returns are closely linked, all income reported on your federal return—such as wages from an employer, self-employment earnings, or investment income—must also appear on your Maine return. Federal deductions and credits can affect your state tax liability, so reviewing how these items are transferred is essential. Matching details between returns helps maintain consistency and minimizes the risk of unnecessary follow-up from tax agencies.

If you use an individual taxpayer identification number instead of a Social Security number, confirming that your ITIN is current with the IRS before filing is essential. This extra step can help avoid processing delays and ensure both returns align properly. When you understand the connection between federal and state filings, you can prepare your Maine return more accurately and confidently.

Filing Methods – Electronic and Paper Options

Choosing how to file your 2019 Maine tax return is an essential step in the process. The method you select can affect how quickly your return is processed, when you receive your refund, and how you maintain records for future reference. Whether you are filing as an individual taxpayer with a Social Security number or an individual taxpayer identification number, electronic and paper options are available, each with advantages and considerations.

Electronic Filing Options

Faster processing and refunds—E-filing often shortens the wait time by several weeks compared to paper filing.
Multiple filing methods—You can use approved tax preparation software or work with a tax professional who offers authorized e-filing.
Easier corrections—Updated information can be submitted quickly if changes are needed after filing.
Error reduction—Most e-file systems automatically check for common errors before submission, ensuring details like your Social Security number or ITIN are correct.

Paper Filing Options

Suitable for complete physical records—Many taxpayers prefer paper filing to maintain hard copies of returns.
Form preparation—You must print and complete all necessary forms, including your ITIN if applicable, ensuring every page is clear and accurate.
Mailing requirements—Returns must be sent to the correct address for your situation, with delivery times factored in to meet deadlines.
Longer processing times—Paper returns typically take longer to process, which can delay refunds or result in later notices if errors are found.

Your filing method should suit your speed, convenience, and recordkeeping needs. The next step is selecting how you will pay your balance—Maine offers several options to suit different preferences and budgets.

Payment Options and Setting Up a Payment Plan

You have several ways to pay your 2019 Maine tax balance, and selecting the method that best matches your circumstances will help you stay on track. This applies whether you file with a Social Security number or an individual taxpayer identification number; each option has its benefits. The right choice depends on your preferred level of convenience, recordkeeping needs, and ability to pay in full or over time.

Electronic funds transfer: This option allows you to send payment directly from your bank account using the state’s online system. It often will enable you to schedule payments in advance so they arrive on time, which helps avoid last-minute issues. In most cases, you will receive immediate confirmation that your payment was submitted, which you should save for your records if proof of payment is needed later.

Credit or debit card payment: Certain online portals accept card payments, offering convenience and quick processing times. This option can be handy if you pay close to the deadline. However, third-party service providers may charge a processing fee, so reviewing all costs is essential before choosing this method.

Check or money order: Payments should be made payable to the “Treasurer, State of Maine” and include your full name, address, tax year, and ITIN if applicable. Including complete information ensures your payment is applied to the correct account without delays. This option is often preferred by taxpayers who keep hard copies of all financial transactions for their records.

Mailing your payment: Use the correct mailing address based on whether you include your tax return. Always allow enough time for delivery, particularly during busy mailing periods. Delays caused by postal service issues will not remove penalties for late payments, so plan accordingly.

Requesting a payment plan: If you cannot pay your full balance immediately, you may apply for an installment agreement. This arrangement lets you make regular payments until the balance is cleared, helping you avoid more serious collection actions. Following the plan’s terms, making payments on schedule, and updating your account information can prevent cancellation of the agreement.

Exploring these payment choices allows you to manage your tax balance in a way that fits your financial situation. Understanding each method's requirements and correctly preparing your payment will help you stay current, avoid unnecessary fees, and maintain good standing with the state.

How to Check the Status of Your Maine Tax Refund

Knowing when to expect your refund can help you plan your finances and identify potential issues before they become problems. For the 2019 tax year, Maine provides a simple process for tracking your refund, whether you filed electronically or submitted a paper return. Individual taxpayers, including those who used an individual taxpayer identification number, can use these tracking methods to confirm their refund status and ensure the state has processed their return correctly.

Online Refund Tracking

The state’s online refund tracking tool allows you to monitor the progress of your return by entering your Social Security number or ITIN, filing status, and exact refund amount. This tool typically offers the most updated information, displaying whether your return has been received, if it has been processed, when it was approved, and when your refund is expected to be issued. It is available 24/7, making it convenient for taxpayers to check their status without waiting on hold.

Phone-Based Refund Tracking

If you prefer not to use the online system or if your internet access is limited, you can call the state's automated phone line to check your refund status. To complete the process quickly, be prepared with your filing details, including your Social Security number or ITIN, filing status, and refund amount. The phone system provides updates like the online tool and can be a valuable alternative for those who prefer direct communication.

Processing times can vary depending on how you filed your return. E-filed returns with direct deposit are generally processed more quickly than paper returns with paper checks, which can take several additional weeks. Keeping your information updated, entering it accurately, and reviewing it before submission can help reduce delays and ensure you receive your refund without unnecessary complications.

Common Filing Mistakes and How to Avoid Them

Even minor errors on your 2019 Maine tax return can cause delays, lead to notices, or result in penalties. Many issues occur when taxpayers rush to finish their returns or overlook important details. Whether you file using a Social Security number or an individual taxpayer identification number, checking your work at each stage can help you avoid unnecessary problems and keep your filing on track.

Missing or incorrect identification numbers—Ensure your Social Security number or ITIN is entered exactly as it appears on your official records. Even a single digit entered incorrectly can delay processing or cause your refund to be held until the error is corrected. This applies to every return page, including schedules and payment vouchers.
Forgetting to sign and date the return—An unsigned return is considered incomplete and will not be processed. Both spouses must sign and date the return if you are filing jointly. Missing signatures can delay refunds and require mailing additional documents to complete processing.
Omitting income—Report all wages, self-employment income, and other taxable earnings from every employer or payer, even if no state tax was withheld. This includes part-time jobs, contract work, and out-of-state employers. Omissions can lead to reassessments, penalties, and interest.
Math errors—Check every calculation for accuracy, from simple additions and subtractions to more complex percentage-based adjustments. A small math mistake can reduce your refund or create an unexpected balance due, leading to notices from the state.
Missing schedules or forms—Attach all required schedules and forms referenced in your return, such as Schedule 1 for income modifications or PTFC/STFC for claiming certain credits. Missing documents can prevent your return from being processed correctly.

Reviewing your return carefully before filing allows you to catch these mistakes early. Taking a final look at your return before sending it can save you from weeks of unnecessary back-and-forth. That extra care helps your refund arrive smoothly and keeps your tax season as straightforward as possible.

Frequently Asked Questions

Who needs to file a Maine tax return for 2019?

You must file if you were a full-year resident, part-year resident, or nonresident with Maine-sourced income in 2019 and your income exceeded the state’s filing thresholds. Even if your income is below these thresholds, you should file if you qualify for a refund or tax credits. This requirement applies whether you file with a Social Security or individual taxpayer identification number.

What if I missed the July 15, 2020, extended deadline?

If you missed the extended deadline, file your 2019 return promptly to reduce interest and penalties on any balance due. Interest accrues from the original April deadline, and penalties for late filing or payment may apply. There is no penalty if you expect a refund, but processing delays are likely. Acting quickly helps prevent further issues with your account and keeps your records current.

Can I still claim credits for the 2019 tax year?

You can still claim eligible credits, such as the Property Tax Fairness Credit or Sales Tax Fairness Credit, if you have not yet filed your 2019 return. Keep all documentation that supports your claim. Filing without delay ensures you receive any refunds you are entitled to and avoids losing benefits due to time limits on specific credit claims. Always retain copies for your records.

How do I file an amended Maine tax return?

To amend your 2019 return, complete a new Form 1040ME and check the “Amended Return” box. Include all schedules, even those unchanged, and attach a statement explaining the reason for the amendment. If the IRS changed your federal return, update your Maine return accordingly. Submit your amended return by mail, and keep a complete copy with all attachments for your records.

Can I e-file an older return, like 2019?

Most e-file systems accept only the current year and up to two prior years. This means 2019 returns may no longer be eligible for electronic submission. If e-filing is unavailable, complete the correct paper forms and mail them to the address specified for your situation. Keep proof of mailing and a complete copy of your return to confirm it was sent and processed.

How long should I keep my Maine tax records?

You should keep your 2019 return and supporting documents for at least three to four years after filing. This period covers the standard audit timeframe and allows you to respond to state inquiries. Maintaining older records can also help verify income, deductions, and credits for future filings or financial applications. Store them securely, and keep them accessible if you need them later.

What should I do if I receive a notice from Maine Revenue Services?

Read the notice thoroughly to understand the issue and follow the instructions provided. Respond by the stated deadline to avoid further penalties or interest. Provide the requested documents and contact the department if you need clarification. Keep a copy of the notice and all correspondence for your records. Acting quickly and keeping detailed documentation can help resolve the matter efficiently and protect your rights.