List of Forms and Due Dates

INCOME/ESTATE TAX

FORM DUE DATE

Individual Income Tax
1040ME April 15*
1040ES-ME April 15*, June 15*, Sept. 15*, Jan. 15*
1040X-ME Within 90 days of final federal determination or filing of federal
Form 1040X

Income Tax Withholding for Nonresident Sellers of Maine Real Property
REW-1 By the 30th day after date of transfer

Fiduciary Income Tax
1041ME April 15*
1041ES-ME April 15*, June 15*, Sept. 15*, Jan. 15*

Corporate Income Tax
1120ME March 15*
1120ES-ME April 15*, June 15*, Sept. 15*, Dec. 15*
1120X-ME Within 90 days of final federal determination or filing of federal
Form 1120X
1120EXT-ME The regular due date of the original return for all tax types

Franchise Tax
1120B-ME March 15*

Income Tax Withholding for Employers
941ME April 30, July 31, Oct. 31, Jan. 31
941/C1-ME April 30, July 31, Oct. 31, Jan. 31
941A-ME When error is discovered
W-3ME Feb. 28 or at termination of business
900ME The Wednesday or Friday following each payroll issuance
(Wednesday if wages are paid on Wed., Thur. or Fri; Friday if
wages are paid on Sat., Sun., Mon. or Tues.)

Income Tax Withholding for Pass-through Entities
941P-ME April 30

Business Equipment Tax Reimbursement
800 Between August 1 and December 31 of year following tax payment(s)

Business Registration
Registration Form A When starting a business or when business tax situation changes
(Form B)

Estate Tax
706ME Nine months after the date of death
Estate Tax Lien Discharge With, or anytime after filing, Form 706ME

Insurance Premiums Tax
INS-1 Estimated payment vouchers due April 30, June 25, October 31
INS-2 Estimated payment vouchers due at the end of each month
INS-4 March 15
INS-5 March 15
INS-6 Estimated payment vouchers due April 30, June 25, October 31
INS-7 March 15

SALES, USE, FUEL AND SERVICE PROVIDER TAXES

FORM DUE DATE

Sales & Buse 15th of the month

Service Provider Tax 15th of the month

Tobacco Distributor Last day of the month

Gas Distributor 21st day of the month

Special Fuel Supplier Distributor
Last day of the month

Mahogany Quahog Last day of the month

Initiator of Deposit 20th of the month

Milk Handling 25th of the month

Retail Dealer Gas Shrinkage March 31, September 30

Annual Gas Shrinkage January 31

Annual Special Fuel Supplier Shrinkage
January 31

Blueberry November 1

Potato Last day of the month

Special Fuel User Quarterly return due the last day of the following month

Health Care Provider Est. Monthly by the 15th

Health Care Provider Reconciliation

Depends on fiscal year end

Hospital Tax November 15 with 1/2 of your first installment

* These due dates are based on calendar year filers. If the due date falls on a holiday or weekend, the due date is the next business day.