Source: https://www.maine.gov/revenue/publications/alerts/2018/ta_dec2018_vol28_iss13_holiday.html
Timestamp: 2019-02-19 06:28:28
Document Index: 733157003

Matched Legal Cases: ['§ 5111', '§ 1', '§ 5111', '§ 1', '§ 5126', '§ 1', '§ 5403']

Maine Revenue Services: Publications & Applications - 2017 - 2019 Tax Alerts - December 2018
Home → Publications & Applications → Maine Tax Alert → 2017 - 2019 Tax Alerts → December 2018
Maine Revenue Services – Holiday Closures
Maine Revenue Services (“MRS”) will be closed the following days:
The office will reopen at 8:00am on Thursday December 27.
2018 Maine Individual Income Tax Return Filing Due Date
Maine will conform to the federal due date change for 2018 individual income tax returns. Maine income tax returns ordinarily due April 15, 2019 will instead be due Wednesday, April 17, 2019.
The change in due date is due to the observance of Patriot’s Day in Maine on Monday, April 15, 2019 and the observance of Emancipation Day in the District of Columbia on Tuesday, April 16, 2019.
The due date change does not apply to any Maine tax return that has a statutorily defined due date that is not tied to a federal due date.
Maine Form 2848-ME
In order to safeguard the confidentiality of taxpayer information, MRS requires taxpayers to provide a signed Maine Form 2848-ME authorizing MRS to communicate with the taxpayer’s named representative regarding specific tax matters. Other forms of authorization and federal forms may not be substituted for Form 2848-ME. Form 2848-ME is available on the MRS website at https://www.maine.gov/revenue/forms/ (click on General Forms).
Sales and Use Tax – Sales Tax Bulletins
General Information Bulletins #39 and #43 have been published and can be found at www.maine.gov/revenue/salesuse/salestax/bulletinssales.htm by scrolling to the bottom of the page.
Amending the definition of sales price to include all consideration received for the rental of living quarters.
New registration requirements – Effective October 1, 2018, room remarketers and transient rental platforms are required to register as retailers with Maine Revenue Services.
Changes to the method of calculating sales tax from the bracket system to conventional rounding.
Exclusion of paint stewardship assessment.
2019 State of Maine Individual Income Tax Rates
Below are the individual tax rate schedules for tax years beginning in 2019. The rate schedules for 2018 are found at: https://www.maine.gov/revenue/forms/1040/2018/rate_sched_2018_rev_sept18.pdf.
Note: For tax years beginning in 2019, an inflation adjustment is made by multiplying the cost-of-living adjustment, 1.038, by the lowest dollar amounts of the tax rate tables specified in 36 M.R.S. § 5111, sub-§§ 1-F, 2-F and 3-F and by multiplying the cost-of-living adjustment, 1.034, by the highest dollar amounts of the tax rate tables specified in 36 M.R.S. § 5111, sub-§§ 1-F, 2-F and 3-F. The Maine personal exemption amount is adjusted by multiplying the cost-of-living adjustment, 1.0186, by the dollar amount of the personal exemption specified in 36 M.R.S. § 5126-A, sub-§ 1, for the taxpayer and the taxpayer’s spouse, if married. See 36 M.R.S. § 5403. The Maine standard deduction amount is equal to the federal standard deduction amount.
Less than $21,850
$21,850 but less than $51,700 $1,267 plus 6.75% of excess over $21,850
$51,700 or more $3,282 plus 7.15% of excess over $51,700
For Unmarried or Legally Separated Individuals who Qualify as Heads of Household
Less than $32,750
$32,750 but less than $77,550 $1,900 plus 6.75% of excess over $32,750
$77,550 or more $4,924 plus 7.15% of excess over $77,550
Less than $43,700
$43,700 but less than $103,400 $2,535 plus 6.75% of excess over $43,700
$103,400 or more $6,565 plus 7.15% of excess over $103,400
Personal Exemption: $4,200 – applicable to the taxpayer (and spouse if married filing jointly)
Standard Deduction: Single - $12,200 Married Filing Jointly - $24,400
Head of Household - $18,350 Married Filing Separately - $12,200
$1,300 if married (whether filing jointly or separately) or a qualified surviving spouse. The additional amount is $2,600 if one spouse is 65 or over and blind, $2,600* if both spouses are 65 or over, $5,200* if both spouses are 65 or over and blind, etc.
$1,650 if unmarried (single or head of household). The additional amount is $3,300 if the individual is both 65 or over and blind.