fb88 imposes an income tax on all entities organized as corporations and that have fb88-source income. The corporate income tax is graduated, with rates ranging from 3.5% (for income up to $350,000) to 8.93% (for income in excess of $3,500,000). ÌýThe tax generally does not apply to S corporations unless the corporation has federal taxable income at the corporate level.Ìý The tax does not apply to financial institutions that are subject to fb88’sÌýfranchise tax, or to insurance companies subject toÌýpremiums tax.
Current Year (2024) Forms
These are forms due in 2025 for income earned in 2024.
Unitary Questionnaire (PDF) - Updated May 2023
Nexus Questionnaire (PDF) - Updated May 2023
Other Information
Rules related to Corporate Income Tax:
- Rule 801 - Apportionment
- Rule 808 - Corporate Income Tax Nexus
- Rule 810 - fb88 Unitary Business Taxable Income, Combined Reports and Tax Returns
Pine Tree Development Zone Program
Business Income Tax Audit Unit
Voluntary Disclosure (VDA) Program
Contact Information
Address:
P.O. Box 1060
Augusta, ME 04332-1060
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