Maine state income tax — ITIN filer guide

Maine uses a graduated income tax from 5.8% to 7.15% (tax year 2026), administered by the Maine Revenue Services. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

GRADUATED: 5.8% – 7.15% · 3 brackets

  • State return form: 1040ME
  • Deadline (tax year 2026): April 15, 2027 (Patriots' Day, April 19, 2027, falls after the deadline and does not shift it for TY2026)
  • Who must file: Full-year residents required to file a federal return generally must file Form 1040ME; file anyway to recover Maine withholding
  • State sales tax: 5.5%

Maine refund timing

  • E-filed returns: MRS updates refund status info twice weekly (Tuesday and Friday nights); e-file with direct deposit is fastest (third-party reporting: ~5-10 business days)
  • Paper returns: Paper returns require manual processing and substantially longer review before a refund issues (no fixed MRS timeframe published)
  • Check your Maine refund status

State tax agency

  • Maine Revenue Services — maine.gov/revenue
  • Phone: 207-626-8475 (Income/Estate Tax Division); 207-624-9784 (Taxpayer Contact Center)
  • Free filing option: Maine Tax Portal — free filing of Form 1040ME (including Property Tax Fairness and Sales Tax Fairness credits)

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the Maine state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to 1040ME
  3. Apply state-specific deductions and credits
  4. E-file — Maine Tax Portal — free filing of Form 1040ME (including Property Tax Fairness and Sales Tax Fairness credits)
  5. Or visit a VITA site for free in-person preparation

Maine state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

Maine Earned Income Credit (EIC) — 25% (50% for taxpayers with no qualifying children) of the federal EITC (refundable)

✓ OPEN to ITIN filers

Maine Revenue Services: taxpayers who filed federally with an IRS-issued ITIN and are otherwise qualified for the federal EITC may claim the Maine EIC (tax years 2022+)

State child tax credit: Maine Dependent Exemption Tax Credit — $300 per qualifying child/dependent, refundable; ITIN treatment not verified from an official source

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: Maine Revenue Services.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.