Filing your Maine tax return for 2015 may seem overwhelming—especially if you're unsure which forms to use, whether you’re required to file, or how to calculate your taxable income. This guide is designed to simplify the process for individuals, sole proprietors, and small business owners who lived in or earned Maine-source income during the 2015 tax year. Understanding the correct steps will help you avoid unnecessary errors and ensure you receive any income tax credits or refunds you may be eligible for.
The 2015 tax year brought several significant changes, including revised income tax rates and updated filing instructions. If you lived or worked in Maine in 2015, knowing whether you must file a state tax return, even if you already filed a federal one, is essential. Filing correctly and on time keeps you compliant with Maine Revenue Services and helps prevent penalties and delays in processing your tax return.
This article provides a comprehensive, step-by-step guide to help you prepare and file your income tax return for Maine 2015. You’ll learn who needs to file, which forms to use, how to calculate your taxable income, and the fastest ways to pay or receive a refund. We’ll also explain common mistakes to avoid and what to do if you filed late or need to amend your return. Whether you're filing as an individual or self-employed, this guide will walk you through everything you need to know.
Whether you’re a full-year resident, a part-year resident, or a nonresident with Maine-source income, you may be required to file a Maine tax return for the 2015 tax year. Your obligation to file depends on your residency status, your income, and whether any income tax is due to the state. Even if you already submitted a federal tax return, you must evaluate whether you meet Maine’s filing requirements.
You must file if you meet any of the following conditions:
You may be exempt from filing a Maine tax return if:
These thresholds reflect income levels below which no taxable income is owed for the 2015 tax year.
Nonresidents who performed personal services in Maine during 2015 may not need to file if both of the following apply:
This rule, known as the Safe Harbor provision, is designed to prevent out-of-state workers with minimal earnings from being required to file a full Maine tax return.
If you're unsure whether you need to file, review your total, taxable, and any Maine-source income you earned. Understanding your filing status and income thresholds can help determine whether you must submit a return or simply claim a refund.
Understanding the deadlines and updates that applied to the 2015 tax year is critical when preparing your Maine tax return. Filing late—even if you don’t owe any income tax—can lead to missed refunds, penalties, and interest. If you're revisiting your 2015 return, you must know the timeline and any law changes that might have affected your income tax calculation.
Note: An extension to the file is not an extension to pay. All income tax dues were still required to be paid by April 19, 2016, to avoid penalties and interest.
Several changes took effect in 2015 that impacted both individuals and small businesses:
The year's Maine Revenue Services tax booklets outlined these changes, which applied to all tax years beginning on or after January 1, 2015. These updates likely resulted in unfamiliar tax return calculations compared to prior years.
To successfully file your Maine tax return for the 2015 tax year, you must gather the correct forms based on your residency status, type of income, and filing situation. The primary document is Form 1040ME, but additional schedules and attachments may be required, especially if you're claiming credits, reporting Maine-source income, or itemizing deductions.
Depending on your situation, you may need one or more of the following schedules:
If you lived outside Maine for part of the 2015 tax year or shared a household with a nonresident spouse, additional forms may apply:
You can download all official Maine tax forms from the Maine Revenue Services website:
Understanding the correct tax forms and their purpose will make your filing process smoother, especially if you’re applying credits or adjusting your taxable income from your federal return.
Filing your Maine tax return for the 2015 tax year starts with Form 1040ME, the official individual income tax form for residents, nonresidents, and part-year filers. The following steps guide you through the form, helping you enter accurate information, avoid common mistakes, and properly claim any eligible income tax credits or refunds.
Before filling out Form 1040ME, collect the following:
These lines calculate your Maine adjusted gross income (AGI):
You must include your business income on your Maine tax return if you operated as a sole proprietor or owned a single-member LLC during the 2015 tax year. Unlike corporations or partnerships, sole proprietors do not file separate business tax forms with Maine Revenue Services—instead, you report everything on your return using Form 1040ME.
Start by completing Schedule C on your federal Form 1040 to report your business income and expenses. The net profit or loss calculated on that schedule flows into your federal Adjusted Gross Income (AGI), which then carries over to Line 8 of your Form 1040ME. This approach simplifies your income tax filing but makes accurate federal reporting essential for Maine tax purposes.
Your business income is subject to Maine income tax and federal self-employment tax. For 2015, the self-employment tax rate was 15.3% on the first $118,500 net income, split into 12.4% for Social Security and 2.9% for Medicare. While self-employment tax is handled at the federal level, it directly impacts your AGI and, as a result, your taxable income in Maine.
Small business owners may also be eligible to claim certain income tax credits or deductions, such as equipment purchases or property tax paid on a home office. Review Schedule A and Schedule 2 carefully to determine whether itemized deductions apply. If you made estimated tax payments during 2015, report them on Line 23 of Form 1040ME.
Keeping organized records of all business income, expenses, and payments will ensure accurate filing and may reduce your overall tax liability. If your business situation is complex, consider working with a professional tax preparer familiar with Maine tax law and self-employed filing requirements.
Once you’ve completed your Form 1040ME and all required schedules, the next step is to file your Maine tax return. You can choose between electronic or paper filing, depending on your preference and situation. Each option has benefits; choosing the correct method can help ensure your return is processed accurately and on time.
Most individuals and small business owners prefer electronic filing. It’s faster, more secure, and allows for quicker refund processing.
You can e-file your 2015 Maine tax return by using the following resources:
If you prefer to file by mail, you must print and complete Form 1040ME and any applicable schedules. Be sure to:
Mail your return to the correct address:
Electronic filing is strongly recommended to avoid processing delays and reduce the risk of errors, but both methods are accepted for the 2015 tax year.
If you owe income tax on your 2015 Maine tax return, submitting your payment correctly and on time is essential to avoid penalties and interest. Maine Revenue Services offers several convenient payment options, including online systems and traditional mail. You must pay by the original due date, even if you requested an extension.
The easiest and fastest way to pay your income tax is through Maine EZ Pay, the official online payment system.
This option is secure and fast and helps avoid mailing delays. It's ideal for individual filers and small business owners with taxable income.
If you prefer not to use electronic payment:
If mailing a payment separately from your return, include Form 1040-V, the payment voucher.
Failing to pay by the deadline can result in significant additional costs, so always aim to pay as much as possible, even if you can't cover the full amount.
If you cannot pay your full tax liability, you may be eligible for a payment plan:
Setting up a payment plan may help you avoid enforced collection actions and allow you to remain in excellent standing with the state.
After you’ve filed your Maine tax return for the 2015 tax year, you may wonder when to expect your refund or how to confirm any balance owed. Fortunately, Maine Revenue Services provides simple tools for tracking both.
You can check your refund status online through the Maine Revenue Services website:
Online tracking is available 24/7 and is the fastest way to get updates.
Prefer to call? Use the automated Maine tax refund line:
This service is ideal if you don’t have access to a computer or prefer to verify over the phone.
To speed up refund processing:
If you expect a balance due, check your Form 1040ME, Line 31, and pay promptly to avoid interest and penalties. You can verify outstanding balances by calling Maine Revenue Services or reviewing your account online.
Before submitting your Maine tax return for the 2015 tax year, it’s essential to double-check your forms, calculations, and supporting documents. A final review can prevent delays in processing, missed refunds, or penalties due to incomplete or inaccurate information.
Make sure you’ve completed the following:
Completing this checklist before filing will reduce the chance of errors or refund delays.
After you’ve submitted your return, keep copies of the following for your records:
As a general rule, retain your Maine tax return and supporting documents for at least three years from the filing date, or two years from the date the tax was paid—whichever is later. If you own business assets or real estate, consider keeping records for up to seven years.
Proper documentation helps support your income, deductions, and credits in case of an audit or amended return.
If you missed the original deadline to file your 2015 Maine tax return, you should file as soon as possible to reduce interest and penalties. Maine Revenue Services automatically honors a federal extension if one was filed, extending your due date to October 17, 2016. However, any income tax owed was still due by April 19, and late payments may be subject to penalties and interest charges.
While e-filing is no longer available for the 2015 tax year through most providers, you may still download the paper tax forms from the Maine Revenue Services website. You must complete Form 1040ME and mail it with all required schedules and payments. Be sure to include documentation for any tax credit you claim, such as a property tax or dependent care benefit.
Many filers miss valuable income tax credit opportunities. Commonly overlooked Maine tax benefits include the Property Tax Fairness Credit, the Sales Tax Fairness Credit, and the Earned Income Tax Credit for lower-income households. These can reduce the income tax you owe or increase your refund. Always review Schedule A and Schedule PTFC when preparing your Maine tax return to ensure you’ve claimed all eligible credits.
If you were a part-year resident or earned Maine-source income, you likely need to file a Maine tax return. Use Schedule NR or NRH to allocate income between Maine and your other state. Maine Revenue Services requires proper documentation of residency dates and income earned. You may still qualify for income tax credits like the property tax credit if you lived in Maine part of the year.
If you discover an error after filing, you can correct it by submitting an amended Form 1040ME and checking the “Amended Return” box. Include all corrected forms and a brief explanation. Attach the proper schedule if you missed a tax credit, such as the earned income tax credit. Contact Maine Revenue Services if you're unsure which documents you need to provide with your corrected return.
Yes, married couples may file jointly even if only one spouse was a Maine resident in 2015. You must complete Schedule NRH to divide income between Maine and other states properly. This allows you to calculate the nonresident income tax credit correctly. Maine Revenue Services uses this schedule to ensure you only pay income tax on the portion earned within the state. Documentation is essential for accuracy.
You should keep a copy of your 2015 Maine tax return, W-2s, 1099s, and all related documentation for at least three years. This includes receipts for property tax paid, proof of income, and any forms related to tax credit claims, such as the earned income tax credit. Maine Revenue Services may request these documents if your return is audited or if you amend your return in a future tax year.