Supported Forms

The following Maine forms are supported in Drake Tax 2023. ME forms cannot be e-signed.

Form	Description	IND	CRP	SCRP	PTR	FID	EST
	Form 1040ME, Schedule A, Lines 6 and 20 Other Tax Credits Worksheet	P
	Income Tax Withheld	P				P
	Maine 1040 Amended Worksheet	P
	Maine Estate Tax, Form 706ME Worksheet D – Credit for Estate Tax Paid to Other Jurisdiction						P
	Maine Minimum Tax Credit and Carryforward Worksheet	P
	New Markets Capital Investment Credit Worksheet	P	P			P
	Phaseout of Personal Exemption Deduction Amount Worksheet	P
	Pine Tree Development Zone Tax Credit Worksheet	P	P			P
	Research Expense Tax Credit Worksheet	P	P			P
	Seed Capital Investment Tax Credit Worksheet	P	P			P
	Student Loan Repayment Tax Credit Worksheet	P
	Super Credit for Substantially Increased Research and Development Carryforward of Unused Credit Worksheet	P	P			P
	Worksheet A – Residency Information Worksheet for Part-Year Residents/Nonresidents/“Safe Harbor” Residents	P
	Worksheet B – Income Allocation Worksheet for Part-Year Residents/Nonresidents/“Safe Harbor” Residents	P
	Worksheet C – Employee Apportionment Worksheet	P
	Worksheet for Child Care Credit – Schedule A, Lines 1 and 9	P
	Worksheet for Form 1040ME, Schedule 1S, Line 28 Income Subtraction Modifications – Other Subtractions	P
1040ES-ME	Estimated Tax Voucher	P
1040EXT-ME	Extension Payment Voucher for Individual Income Tax	P
1040ME	Individual Income Tax	P
1040ME-PV	Individual Income Tax Payment Voucher	P
1041ES-ME	Estimated Tax Payment Voucher for Estates and Trusts					P
1041ME	Income Tax Return for Resident and Nonresident Estates and Trusts					P
1041ME-EXT	Extension Payment Voucher for Fiduciary Income Tax					P
1041ME-PV	Payment Voucher for Fiduciary Income Tax					P
1099ME	Pass-Through Withholding	P	P			P
1120ES-ME	Estimated Tax Payment Voucher for Corporations		P
1120EXT-ME	Extension Tax Payment Voucher for Corporations		P
1120ME	Corporate Income Tax Return		P
1120ME-PV	Corporate Income Tax Payment Voucher		P
1310ME	Statement of Person Claiming Refund Due a Deceased Taxpayer	P
2210ME	Underpayment of Estimated Tax by Individuals, Estates, or Trusts	P				P
2220ME	Underpayment of Estimated Tax by Corporations or Financial Institutions		P
2848-ME	Power of Attorney	P	P	P	P	P	P
706EXT	Extension Payment Information						P
706ME	Estate Tax Return						P
901ES-ME	Pass-Through Entity Withholding Payment Voucher			P	P
941P-ME	Pass-Through Entity Return of Maine Income Tax Withheld from Members			P	P
941P-PV-ME	Payment Voucher			P	P
CR	Maine Corporate Income Tax Combined Report for Unitary Members		P
Schedule 1040C-ME	Worksheet for Composite Filing of Maine Income Tax for Nonresident Owners	P		P	P
Schedule 1040C-ME-1 (1040C-ME)	Listing of Owners Participating in Composite Filing			P	P
Schedule 1A (1040ME)	Income Addition Modifications	P
Schedule 1A (1120ME)	Income Addition Modifications		P
Schedule 1S (1040ME)	Income Subtractions	P
Schedule 1S (1120ME)	Income Subtractions		P
Schedule 2 (1040ME)	Income Subtractions	P
Schedule 2P (941P-ME)	Through Entity Withholding Listing			P	P
Schedule 3P (941P-ME)	List of Exempt Members			P	P
Schedule A (1040ME)	Adjustments to Tax	P
Schedule A (1041ME)	Adjustments to Tax					P
Schedule C	Tax Credits for Corporations		P
Schedule CP (1040ME)	Charitable Contributions and Purchase of Park Passes	P
Schedule ETM (1040ME)	Enrolled Tribal Members in Maine	P
Schedule NOL (1120ME)	Calculating Net Operating Loss (NOL) Recapture Subtraction Modification		P
Schedule NR (1040ME)	Schedule for Calculating the Nonresident Credit – Part-Year Residents, Nonresidents, and “Safe Harbor” Residents Only	P
Schedule NR (1041ME)	Income Schedule for Nonresident Estates and Trusts or Resident Estates and Trusts with Nonresident or “Safe Harbor” Resident Beneficiaries					P
Schedule NRH (1040ME)	Schedule for Apportionment and for Calculating the Nonresident Credit for Married Person Electing to File Single	P
Schedule PTFC/STFC (1040ME)	Property Tax Fairness Credit/Sales Tax Fairness Credit	P
Schedule X	Amended Return Adjustments		P

New Schedules

• Schedule 1040C-ME-1 (Form 1040C-ME), Listing of Owners Participating in Composite Filing

• Schedule ETM (Form 1040ME), Enrolled Tribal Members in Maine

Modified Forms

• Form 1040ME, Maine Individual Income Tax – Added the section “Health Care Coverage,” authorizing the ME Department of Health and Human Services (DHHS) to contact taxpayers regarding free or reduced-cost health coverage

• Schedule 1 (Form 1041ME), Fiduciary Adjustment – Added line 2f, “Contributions to Qualified Tuition Programs – 529 Plans”

• Schedule 1040C-ME, Worksheet for Composite Filing of Maine Income Tax for Nonresidents Owners – Expanded for one to three pages

• Schedule 1S (Form 1040ME), Income Subtractions Modifications – Added the following lines:

  • Line 8, “Contributions to Qualified Tuition Programs – 529 Plans”

  • Line 12, “Adult use cannabis business expense”

  • Line 25, “Enrolled tribal members in Maine”

• Added a subtraction for adult-use cannabis business expenses (requires registration number or sales tax number):

  • Form 1041ME, Income Tax Return for Resident and Nonresident Estates and Trusts – Schedule 1, line 2e

  • Schedule 1S (Form 1040ME), Income Subtractions Modifications – Line 12

  • Schedule 1S (Form 1120ME), Income Subtractions Modifications – Line 11

• Removed the business meals deduction:

  • Schedule 1A (Form 1040ME), Income Addition Modifications

  • Schedule 1A (Form 1120ME), Income Addition Modifications

  • Increased phaseout limitations on the Personal Exemption Deduction Amount Worksheets

Obsolete Schedule

Schedule 1040C-ME has been retired for individual returns, reworked, and renamed “Composite Filing of Maine Income Tax for Nonresident Owners and Partnership Audit Return.” This form is now filed at the entity level for S corporation and partnership returns.

Program Updates

• New options

  • Screen 40C (Schedule 1040C) – Expanded Form 1040C-ME options

  • Screen EITC (Maine Earned Income Tax Credit) – Taxpayer qualifies for the ME Earned Income Tax Credit for ITIN filers

  • Screen SLR (Student Loan Repayment) – The 2022 Student Loan Repayment Tax credit was NOT more than $2500

  • Screen SUB (Schedule 1 – Income Modifications Subtractions) – Contributions to Qualified Tuition Programs and Number of Beneficiaries

• New screens

  • Screen ASUB (Additions and Subtractions) – Used to complete lines 1, “Additions,” and 2, “Subtractions,” of Form 1041ME, Schedule 1 (Fiduciary package)

  • Screen CME (Schedule 1040C-ME-1) – Used to list owners who participate in composite filings

  • (S Corporation and Partnership packages)

  • Screen ETM (Enrolled Tribal Member) – Used to complete the new Schedule ETM (Form 1040ME), Enrolled Tribal Members in Maine

  • Screen HCC (Health Care Coverage) – Used to authorize the ME DHHS to contact taxpayers regarding free or reduced-cost health coverage plans