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.

Do You Need to File a Maine Tax Return for 2015?

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.

Who Must File a 2015 Maine Tax Return:

You must file if you meet any of the following conditions:

  • Maine resident who was required to file a federal tax return
  • Maine residents do not need to file federally, but those with income subject to Maine tax do.
  • Nonresident or “Safe Harbor” resident who had Maine-source income that results in a Maine income tax liability
  • Anyone eligible to claim a refund of Maine tax withheld or estimated tax payments

Filing Exemption Thresholds

You may be exempt from filing a Maine tax return if:

  • You had no income additions on Schedule 1 (line 1i)
  • Your income subject to Maine tax was less than the total of:
    • Your Maine standard deduction, plus
    • Your personal exemption amount, plus:
      • $5,200 if single or married filing separately
      • $7,850 if head of household
      • $10,450 if married filing jointly

These thresholds reflect income levels below which no taxable income is owed for the 2015 tax year.

Nonresident Filing Rules

Nonresidents who performed personal services in Maine during 2015 may not need to file if both of the following apply:

  • They worked in Maine for 12 days or fewer
  • They earned $3,000 or less in total. Maine-source income

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.

Essential Filing Deadlines and 2015 Tax Law Changes

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.

Key Tax Filing Deadlines for 2015

  • Tax return due date: Tuesday, April 19, 2016 (extended from the usual April 15 due to Patriots’ Day)
  • Extension deadline: If you filed for a federal extension, Maine Revenue Services automatically granted you an extension to October 17, 2016
  • Estimated tax payments (typically required for self-employed individuals or small business owners) were due:
    • April 15, 2015
    • June 15, 2015
    • September 15, 2015
    • January 15, 2016 (for Q4 of the 2015 tax year)

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.

Tax Law Updates for the 2015 Tax Year

Several changes took effect in 2015 that impacted both individuals and small businesses:

  • Graduated income tax rates were updated, ranging from 5.8% to 7.15% based on taxable income
  • The sales and use tax rate increased to 5.5%, affecting the use tax portion of your Maine tax return
  • Updates to credits and income thresholds for specific income tax credit programs, including the Property Tax Fairness Credit

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.

What Tax Forms Do You Need?

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.

Primary Forms for Individual Filers

  • Form 1040ME—The core Maine individual income tax return used by residents, nonresidents, and part-year residents
  • 1040ME Instruction Booklet – Includes filing instructions, tax tables, and guidance on calculating your income tax

Standard Schedules and Credit Forms

Depending on your situation, you may need one or more of the following schedules:

  • Schedule 1: Income Modifications (e.g., additions or subtractions to federal AGI)
  • Schedule A: Tax Credits and Adjustments (for claiming any income tax credit)
  • Schedule 2:  Itemized deductions (used if you don’t claim the standard deduction)
  • Schedule PTFC: Property Tax Fairness Credit, based on rent or property tax paid
  • Schedule NR: Nonresident Credit (for nonresidents with Maine-source income)
  • Schedule NRH: For joint filers where only one spouse was a Maine resident or part-year resident

Forms for Nonresidents and Married Couples with Split Residency

If you lived outside Maine for part of the 2015 tax year or shared a household with a nonresident spouse, additional forms may apply:

  • Schedule NR and Schedule NRH help allocate income between Maine and other states
  • These schedules ensure that only your Maine-source income is taxed by the state

Where to Get the Forms

You can download all official Maine tax forms from the Maine Revenue Services website:

  • Visit www.maine.gov/revenue
  • Navigate to the “Forms” section and select Tax Year 2015
  • Print the forms, complete them by hand or electronically, and retain a copy for your records

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.

Step-by-Step Instructions to Complete Form 1040ME

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.

Documents to Gather Before You Begin

Before filling out Form 1040ME, collect the following:

  • Your completed federal tax return (Form 1040, 1040A, or 1040EZ)
  • All W-2 and 1099 forms showing income and Maine tax withheld
  • Records of estimated tax payments made to Maine Revenue Services
  • Documentation for itemized deductions, if applicable
  • Proof of property tax paid or rent (if claiming the Property Tax Fairness Credit)
  • Any supporting forms or schedules required by your situation

Completing Form 1040ME: Line-by-Line Instructions

1. Personal Information (Lines 1–5)

  • Enter your legal name, address, Social Security number, and filing status (e.g., single, married filing jointly).

2. Residency Status (Line 6)

  • Check the box accurately reflecting your resident, part-year, or nonresident status.

3. Exemptions (Line 7)

  • Enter the number of personal and dependent exemptions from your federal return.

Income and Adjustments (Lines 8–12)

These lines calculate your Maine adjusted gross income (AGI):

  • Line 8: Enter your federal AGI from Form 1040
  • Line 9: Add any income modifications (from Schedule 1, line 1i)
  • Line 10: Add Lines 8 and 9 to get your modified AGI
  • Line 11: Subtract income reductions (from Schedule 1, line 2k)
  • Line 12: Result is your Maine adjusted gross income

Deductions and Exemptions (Lines 13–17)

  • Line 13: Enter your Maine standard deduction or itemized deductions from Schedule 2
  • Line 14: Multiply your exemption total from Line 7 by $4,000
  • Line 15: Add Lines 13 and 14
  • Line 16: Subtract Line 15 from Line 12 (if result is zero or less, enter zero)
  • Line 17: Calculate income tax owed using the tax tables from the instruction booklet

Credits and Payments (Lines 18–27)

  • Line 18: Enter nonrefundable tax credits (from Schedule A, line 21)
  • Line 19: Subtract Line 18 from Line 17
  • Line 20: Add any additional taxes (e.g., use tax, from Schedule A)
  • Line 21: Add Lines 19 and 20—this is your total tax due
  • Lines 22–25: Enter all tax payments made, including:
    • Maine tax withheld (W-2/1099)
    • Estimated tax payments
    • Refundable credits, such as the earned income tax credit
  • Line 26: Add payments from Lines 22–25

Refund or Balance Due (Lines 27–36)

  • If Line 26 is greater than Line 21, you're due a refund (complete Lines 27–30)
  • If Line 21 is greater than Line 26, you owe income tax (complete Lines 31–36)
  • Choose how to receive your refund: check or direct deposit

Sign and Date Your Return

  • You and your spouse (if filing jointly) must sign and date the return
  • If a tax preparer completed the return, they must include their information in the paid preparer section

Common Mistakes to Avoid

  • Forgetting to sign the form or include your Social Security number
  • Using the wrong filing status
  • Failing to attach W-2s, 1099s, and necessary schedules
  • Not calculating totals properly or skipping required forms
  • Ignoring the use tax on out-of-state purchases
  • Not claiming all eligible tax credits, such as the property tax or the earned income tax credit.

Filing Instructions for Sole Proprietors and Small Business Owners

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.

How to File Your Return: E-File and Paper Options

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.

Electronic Filing (E-File)

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:

  • Maine Tax Portal
    • Free online tool provided by Maine Revenue Services
    • Auto-calculates your income tax, provides instant submission, and stores your records
    • Visit: www.maine.gov/revenue/portal
  • Modernized e-File (MeF)
    • Used when you prepare your federal and state returns together with approved tax software
    • Returns are submitted directly through the IRS system
    • Fees vary depending on the software provider
  • Tax Preparer E-File
    • Most professional tax preparers use e-file systems
    • Required for many preparers under IRS and Maine law
    • Best for complex returns or those unfamiliar with income tax forms

Paper Filing

If you prefer to file by mail, you must print and complete Form 1040ME and any applicable schedules. Be sure to:

  • Sign and date your return
  • Attach all required W-2s, 1099s, and supporting forms
  • Include payment (if applicable) via check or money order made payable to Treasurer, State of Maine

Mail your return to the correct address:

  • If requesting a refund:
    Maine Revenue Services
    P.O. Box 1066
    Augusta, ME 04332-1066
  • If you owe tax or are not requesting a refund:
    Maine Revenue Services
    P.O. Box 1067
    Augusta, ME 04332-1067

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.

How to Pay Your Maine Income Tax

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.

1. Electronic Payment (Recommended)

The easiest and fastest way to pay your income tax is through Maine EZ Pay, the official online payment system.

  • Visit www.maine.gov/revenue and click on "Make a Payment."
  • Choose the individual income tax option
  • Schedule payments in advance or make a one-time payment
  • Receive a confirmation for your records
  • Accepted methods: direct debit from a bank account or credit/debit card

This option is secure and fast and helps avoid mailing delays. It's ideal for individual filers and small business owners with taxable income.

2. Check or Money Order (Mail)

If you prefer not to use electronic payment:

  • Make checks or money orders payable to: Treasurer, State of Maine
  • Write "2015 Form 1040ME" on the memo line
  • Include your full name, address, and phone number
  • Do not staple or tape your check to the tax forms

If mailing a payment separately from your return, include Form 1040-V, the payment voucher.

Important Payment Deadlines and Penalties

  • Payment deadline: April 19, 2016, regardless of whether you filed for an extension
  • Interest: Charged at 7% annually on any unpaid income tax
  • Late payment penalty: 1% of unpaid tax per month, up to a maximum of 25%

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.

3. Payment Plans

If you cannot pay your full tax liability, you may be eligible for a payment plan:

  • Contact Maine Revenue Services at (207) 621-4300
  • Be prepared to provide details about your financial situation
  • Interest and penalties will continue to accrue until the full balance is paid

Setting up a payment plan may help you avoid enforced collection actions and allow you to remain in excellent standing with the state.

How to Track Your Refund or Balance Due

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.

Online Refund Tracking

You can check your refund status online through the Maine Revenue Services website:

  • Visit www.maine.gov/revenue
  • Click on “Check Refund Status.”
  • Enter your Social Security number and exact refund amount from your Form 1040ME

Online tracking is available 24/7 and is the fastest way to get updates.

Phone-Based Tracking

Prefer to call? Use the automated Maine tax refund line:

  • Call (207) 624-9940
  • Have your Social Security number and refund amount ready

This service is ideal if you don’t have access to a computer or prefer to verify over the phone.

Refund Timelines

  • E-filed returns with direct deposit: 10–14 days
  • Paper returns or check refunds: 4–6 weeks
  • Returns with errors or missing documentation may take longer

Tips for Faster Refunds

To speed up refund processing:

  • E-file instead of mailing your return
  • Choose direct deposit
  • Double-check all entries on your tax forms
  • Attach all required documents, including W-2s and 1099s

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.

Final Checklist and Recordkeeping Tips

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.

Pre-Filing Checklist

Make sure you’ve completed the following:

  • Filled out Form 1040ME and all applicable schedules
  • Attached copies of W-2s, 1099s, or any other forms showing Maine tax withheld
  • Verified that your Social Security number is correct
  • Choose your preferred refund method (direct deposit or paper check)
  • Included payment if you owe income tax
  • Signed and dated your return (both spouses must sign if filing jointly)
  • Used the correct mailing address or e-file method
  • Applied proper postage if mailing your tax return

Completing this checklist before filing will reduce the chance of errors or refund delays.

Post-Filing Recordkeeping

After you’ve submitted your return, keep copies of the following for your records:

  • A signed copy of your completed Form 1040ME
  • W-2s, 1099s, and other forms showing income or tax paid
  • Documentation for itemized deductions, property taxes, and credits you claimed
  • Receipts for estimated tax payments or online pay confirmations
  • Any correspondence or notices received from Maine Revenue Services

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.

Frequently Asked Questions

What if I missed the deadline of April 19, 2016?

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.

Can I e-file my 2015 Maine tax return now?

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.

What are the most overlooked Maine tax credits?

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.

Do I need to file a Maine return if I moved during the year?

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.

What happens if I make a mistake on my return?

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.

Can I file jointly if only one spouse lives in Maine?

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.

How long should I keep my 2015 tax records?

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.