Maine Revised Statutes Title 36 Sec. 5111 – Imposition and rate of tax
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A tax is imposed for each taxable year beginning on or after January 1, 2000, on the Maine taxable income of every resident individual of this State. The amount of the tax is determined as provided in this section. [PL 1999, c. 731, Pt. T, §1 (AMD).]
1. Single individuals and married persons filing separate returns.
[PL 1991, c. 824, Pt. A, §76 (AMD); PL 1991, c. 824, Pt. A, §79 (AFF); MRSA T. 36 §5111, sub-§1 (RP).]
Terms Used In Maine Revised Statutes Title 36 Sec. 5111
- Maine adjusted gross income: means , for a resident individual, the federal adjusted gross income of that individual, as modified by section 5122. See Maine Revised Statutes Title 36 Sec. 5102
- Nonresident individual: shall mean an individual who is not a resident individual. See Maine Revised Statutes Title 36 Sec. 5102
- Resident individual: means an individual:
A. See Maine Revised Statutes Title 36 Sec. 5102Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111 Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111 Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72
1-A. Single individuals and married persons filing separate returns; tax years beginning 2000, 2001. For tax years beginning in 2000 or 2001, for single individuals and married persons filing separate returns:
| If Maine taxable income is: | The tax is: |
| Less than $4,150 | 2% of the Maine taxable income |
| At least $4,150 but less than $8,250 | $83 plus 4.5% of the excess over $4,150 |
| At least $8,250 but less than $16,500 | $268 plus 7% of the excess over $8,250 |
| $16,500 or more | $846 plus 8.5% of the excess over $16,500 |
[PL 1999, c. 731, Pt. T, §2 (RPR).]
1-B. Single individuals and married persons filing separate returns; tax years from 2002 to 2012. For tax years beginning on or after January 1, 2002 but not later than December 31, 2012, for single individuals and married persons filing separate returns:
| If Maine Taxable income is: | The tax is: |
| Less than $4,200 | 2% of the Maine taxable income |
| At least $4,200 but less than $8,350 | $84 plus 4.5% of the excess over $4,200 |
| At least $8,350 but less than $16,700 | $271 plus 7% of the excess over $8,350 |
| $16,700 or more | $856 plus 8.5% of the excess over $16,700 |
[PL 2011, c. 380, Pt. N, §1 (AMD); PL 2011, c. 380, Pt. N, §19 (AFF).]
1-C. Single individuals and married persons filing separate returns; tax year 2013. For tax years beginning on or after January 1, 2013 but not later than December 31, 2013, for single individuals and married persons filing separate returns:
| If Maine Taxable income is: | The tax is: |
| At least $5,000 but less than $19,950 | 6.5% of the excess over $5,000 |
| $19,950 or more | $972 plus 7.95% of the excess over $19,950 |
[PL 2013, c. 368, Pt. Q, §3 (AMD).]
1-D. Single individuals and married persons filing separate returns; tax years beginning 2014 and 2015. For tax years beginning in 2014 or 2015, for single individuals and married persons filing separate returns:
| If Maine Taxable income is: | The tax is: |
| At least $5,200 but less than $20,900 | 6.5% of the excess over $5,200 |
| $20,900 or more | $1,021 plus 7.95% of the excess over $20,900 |
[PL 2015, c. 267, Pt. DD, §2 (AMD).]
1-E. Single individuals and married persons filing separate returns; tax years beginning 2016. For tax years beginning in 2016, for single individuals and married persons filing separate returns:
| If Maine taxable income is: | The tax is: |
| Less than $21,050 | 5.8% of the Maine taxable income |
| At least $21,050 but less than $37,500 | $1,221 plus 6.75% of the excess over $21,050 |
| $37,500 or more | $2,331 plus 7.15% of the excess over $37,500 |
[PL 2015, c. 267, Pt. DD, §3 (NEW).]
1-F. Single individuals and married persons filing separate returns; tax years beginning 2017. For tax years beginning on or after January 1, 2017, for single individuals and married persons filing separate returns:
| If Maine taxable income is: | The tax is: |
| Less than $21,050 | 5.8% of the Maine taxable income |
| At least $21,050 but less than $50,000 | $1,221 plus 6.75% of the excess over $21,050 |
| $50,000 or more | $3,175 plus 7.15% of the excess over $50,000 |
[PL 2015, c. 267, Pt. DD, §3 (NEW).]
2. Heads of households.
[PL 1991, c. 824, Pt. A, §77 (AMD); PL 1991, c. 824, Pt. A, §79 (AFF); MRSA T. 36 §5111, sub-§2 (RP).]
2-A. Heads of households; tax years beginning 2000, 2001. For tax years beginning in 2000 or 2001, for unmarried individuals or legally separated individuals who qualify as heads of households:
| If Maine taxable income is: | The tax is: |
| Less than $6,200 | 2% of the Maine taxable income |
| At least $6,200 but less than $12,400 | $124 plus 4.5% of the excess over $6,200 |
| At least $12,400 but less than $24,750 | $403 plus 7% of the excess over $12,400 |
| $24,750 or more | $1,268 plus 8.5% of the excess over $24,750 |
[PL 1999, c. 731, Pt. T, §4 (RPR).]
2-B. Heads of households; tax years from 2002 to 2012. For tax years beginning on or after January 1, 2002 but not later than December 31, 2012, for unmarried individuals or legally separated individuals who qualify as heads of households:
| If Maine Taxable income is: | The tax is: |
| Less than $6,300 | 2% of the Maine taxable income |
| At least $6,300 but less than $12,500 | $126 plus 4.5% of the excess over $6,300 |
| At least $12,500 but less than $25,050 | $405 plus 7% of the excess over $12,500 |
| $25,050 or more | $1,284 plus 8.5% of the excess over $25,050 |
[PL 2011, c. 380, Pt. N, §3 (AMD); PL 2011, c. 380, Pt. N, §19 (AFF).]
2-C. Heads of households; tax year 2013. For tax years beginning on or after January 1, 2013 but not later than December 31, 2013, for unmarried individuals or legally separated individuals who qualify as heads of households:
| If Maine Taxable income is: | The tax is: |
| At least $7,500 but less than $29,900 | 6.5% of the excess over $7,500 |
| $29,900 or more | $1,456 plus 7.95% of the excess over $29,900 |
[PL 2013, c. 368, Pt. Q, §5 (AMD).]
2-D. Heads of households; tax years beginning 2014 and 2015. For tax years beginning in 2014 or 2015, for unmarried individuals or legally separated individuals who qualify as heads of households:
| If Maine Taxable income is: | The tax is: |
| At least $7,850 but less than $31,350 | 6.5% of the excess over $7,850 |
| $31,350 or more | $1,528 plus 7.95% of the excess over $31,350 |
[PL 2015, c. 267, Pt. DD, §4 (AMD).]
2-E. Heads of households; tax years beginning 2016. For tax years beginning in 2016, for unmarried individuals or legally separated individuals who qualify as heads of households:
| If Maine taxable income is: | The tax is: |
| Less than $31,550 | 5.8% of the Maine taxable income |
| At least $31,550 but less than $56,250 | $1,830 plus 6.75% of the excess over $31,550 |
| $56,250 or more | $3,497 plus 7.15% of the excess over $56,250 |
[PL 2015, c. 267, Pt. DD, §5 (NEW).]
2-F. Heads of households; tax years beginning 2017. For tax years beginning on or after January 1, 2017, for unmarried individuals or legally separated individuals who qualify as heads of households:
| If Maine taxable income is: | The tax is: |
| Less than $31,550 | 5.8% of the Maine taxable income |
| At least $31,550 but less than $75,000 | $1,830 plus 6.75% of the excess over $31,550 |
| $75,000 or more | $4,763 plus 7.15% of the excess over $75,000 |
[PL 2015, c. 267, Pt. DD, §5 (NEW).]
3. Individuals filing married joint return or surviving spouses.
[PL 1991, c. 824, Pt. A, §78 (AMD); PL 1991, c. 824, Pt. A, §79 (AFF); MRSA T. 36 §5111, sub-§3 (RP).]
3-A. Individuals filing married joint return or surviving spouses; tax years beginning 2000, 2001. For tax years beginning in 2000 or 2001, for individuals filing married joint returns or surviving spouses permitted to file a joint return:
| If Maine taxable income is: | The tax is: |
| Less than $8,250 | 2% of the Maine taxable income |
| At least $8,250 but less than $16,500 | $165 plus 4.5% of the excess over $8,250 |
| At least $16,500 but less than $33,000 | $536 plus 7% of the excess over $16,500 |
| $33,000 or more | $1,691 plus 8.5% of the excess over $33,000 |
[PL 1999, c. 731, Pt. T, §6 (RPR).]
3-B. Individuals filing married joint return or surviving spouses; tax years from 2002 to 2012. For tax years beginning on or after January 1, 2002 but not later than December 31, 2012, for individuals filing married joint returns or surviving spouses permitted to file a joint return:
| If Maine Taxable income is: | The tax is: |
| Less than $8,400 | 2% of the Maine taxable income |
| At least $8,400 but less than $16,700 | $168 plus 4.5% of the excess over $8,400 |
| At least $16,700 but less than $33,400 | $542 plus 7% of the excess over $16,700 |
| $33,400 or more | $1,711 plus 8.5% of the excess over $33,400 |
[PL 2011, c. 380, Pt. N, §5 (AMD); PL 2011, c. 380, Pt. N, §19 (AFF).]
3-C. Individuals filing married joint return or surviving spouses; tax year 2013. For tax years beginning on or after January 1, 2013 but not later than December 31, 2013, for individuals filing married joint returns or surviving spouses permitted to file a joint return:
| If Maine Taxable income is: | The tax is: |
| At least $10,000 but less than $39,900 | 6.5% of the excess over $10,000 |
| $39,900 or more | $1,944 plus 7.95% of the excess over $39,900 |
[PL 2013, c. 368, Pt. Q, §7 (AMD).]
3-D. Individuals filing married joint return or surviving spouses; tax years beginning 2014 and 2015. For tax years beginning in 2014 or 2015, for individuals filing married joint returns or surviving spouses permitted to file a joint return:
| If Maine Taxable income is: | The tax is: |
| At least $10,450 but less than $41,850 | 6.5% of the excess over $10,450 |
| $41,850 or more | $2,041 plus 7.95% of the excess over $41,850 |
[PL 2015, c. 267, Pt. DD, §6 (AMD).]
3-E. Individuals filing married joint returns or surviving spouses; tax years beginning 2016. For tax years beginning in 2016, for individuals filing married joint returns or surviving spouses permitted to file a joint return:
| If Maine taxable income is: | The tax is: |
| Less than $42,100 | 5.8% of the Maine taxable income |
| At least $42,100 but less than $75,000 | $2,442 plus 6.75% of the excess over $42,100 |
| $75,000 or more | $4,663 plus 7.15% of the excess over $75,000 |
[PL 2015, c. 267, Pt. DD, §7 (NEW).]
3-F. Individuals filing married joint returns or surviving spouses; tax years beginning 2017. For tax years beginning on or after January 1, 2017, for individuals filing married joint returns or surviving spouses permitted to file a joint return:
| If Maine taxable income is: | The tax is: |
| Less than $42,100 | 5.8% of the Maine taxable income |
| At least $42,100 but less than $100,000 | $2,442 plus 6.75% of the excess over $42,100 |
| $100,000 or more | $6,350 plus 7.15% of the excess over $100,000 |
[PL 2015, c. 267, Pt. DD, §7 (NEW).]
4. Nonresident individuals.
[PL 1987, c. 819, §2 (RP).]
4. Additional tax. Additionally, a tax is imposed for each taxable year on the Maine adjusted gross income of every nonresident individual. The amount of the tax equals the tax computed under this section and chapter 805 as if the nonresident individual were a resident individual, multiplied by the ratio of the nonresident individual’s Maine adjusted gross income, as defined in section 5102, subsection 1?C, paragraph B, to the nonresident individual’s entire federal adjusted gross income, as modified by section 5122.
[PL 2009, c. 434, §62 (AMD).]
5. Income tax surcharge.
[PL 2009, c. 434, §63 (RP).]
6. Income tax surcharge to advance public kindergarten to grade 12 education.
[PL 2017, c. 284, Pt. D, §2 (RP).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1975, c. 660, §6 (RPR). PL 1975, c. 661 (RPR). PL 1977, c. 686, §7 (AMD). IB 1981, c. 2, §1 (AMD). PL 1983, c. 3, §1 (AMD). PL 1983, c. 571, §18 (RPR). PL 1985, c. 535, §14 (RPR). PL 1985, c. 783, §§19,20 (AMD). PL 1987, c. 504, §7 (AMD). PL 1987, c. 819, §2 (RPR). PL 1989, c. 495, §§1,9 (RPR). PL 1989, c. 596, §§J1,2,7 (AMD). PL 1991, c. 528, §§YY1-6,ZZ1 (AMD). PL 1991, c. 528, §§YY7,8,ZZ4, RRR (AFF). PL 1991, c. 591, §§YY1-6,ZZ1 (AMD). PL 1991, c. 591, §§YY7,8,ZZ4 (AFF). PL 1991, c. 824, §§A76-78 (AMD). PL 1991, c. 824, §§A79,92,93 (AFF). PL 1999, c. 521, §B1 (AMD). PL 1999, c. 521, §B11 (AFF). PL 1999, c. 731, §T1 (AMD). PL 1999, c. 731, §§T2-7 (AMD). PL 2009, c. 434, §§62, 63 (AMD). PL 2011, c. 380, Pt. N, §§1-6 (AMD). PL 2011, c. 380, Pt. N, §19 (AFF). PL 2013, c. 368, Pt. Q, §§3-8 (AMD). PL 2015, c. 267, Pt. DD, §§2-7 (AMD). IB 2015, c. 4, §2 (AMD). PL 2017, c. 284, Pt. D, §2 (AMD).