The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: February 5, 2007
General Info
Agencies
If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.
Maine Secretary of State
Bureau of Corporations
101 State House Station
Augusta, ME 04333-0101
(207) 624-7736
FAX: (207) 287-5874
http://icrs.informe.org/nei-sos-icrs/ICRS
If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.
Maine Revenue Services
24 State House Station
Augusta, ME 04333-0024
(207) 287-2076
FAX: (207) 624-9694
http://www.state.me.us/revenue/homepage.html
Maine State Statutes
To research the State Statutes for Maine Corporations, click here.
To research the State Statutes for Maine LLCs, click here.
To research the State Statutes for Maine Partnerships, click here.
Licensing
Business Licenses
Contact your state or local agencies regarding licensing issues.
Annual Filing Requirements
Annual Report
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Fee: |
The annual report filing fee is $85 domestic and $150 for foreign corporations. There is a $25 penalty fee assessed to late filings.
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Forms: |
Annual Report - File Annual Report (Create Paper Report)
Annual Report (Online) - File Annual Report Electronically |
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Due Date: |
An annual report must be filed with the Secretary of State by June 1st. |
Corporation Tax Returns
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Tax: |
If Maine net income is: under $25,000, the corporate tax is 3.5% of Maine net income; greater than $25,000 but not over $75,000, the tax is $875 plus 7.93% of the excess over $25,000; greater than $75,000 but not over $250,000, the tax is $4,840 plus 8.33% of the excess over $75,000; greater than $250,000, the tax is $19,418 plus 8.93% of the excess over $250,000.
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Forms: |
Form 1120ME - Corporate 2006 Income Tax Form (instructions)
Form 1120S-ME - 2006 S-Corporation Income Tax Form
Tax Forms List - Corporate Forms 1999-2007 |
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Due Date: |
Fiscal year taxpayers must file on or before the 15th day of the third month following the close of the taxable year, or by March 15th for calendar year filing. |
Limited Liability Company
Annual Filing Requirements
Annual Report
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Fee: |
The annual report filing fee is $85 domestic and $150 for foreign LLCs. There is a $25 penalty fee assessed to late filings.
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Forms: |
Annual Report (Online) - File Annual Report Electronically
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Due Date: |
An annual report must be filed with the Secretary of State by June 1st. |
LLC Tax Returns
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Tax: |
An LLC doing business in Maine is classified as a Partnership for Maine income tax purposes, unless otherwise classified as a corporation for federal income tax purposes.
If Maine net income is: under $25,000, the corporate tax is 3.5% of Maine net income; greater than $25,000 but not over $75,000, the tax is $875 plus 7.93% of the excess over $25,000; greater than $75,000 but not over $250,000, the tax is $4,840 plus 8.33% of the excess over $75,000; greater than $250,000, the tax is $19,418 plus 8.93% of the excess over $250,000.
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Forms: |
Form 1065ME - 2006 LLC Income Tax Return with instructions
Form 1120ME - Corporate 2006 Income Tax Form (LLC filed as Corporation) (instructions)
Tax Forms List - LLC/Partnership Tax Forms 1999-2006
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Due Dates: |
LLCs filing 1120ME must file on or before the 15th day of the third month following the close of the taxable year, or by March 15th for calendar year filing.
LLCs filing 1065ME must file on or before the 15th day of the 4th month following the close of the taxable year, or by April 15th for calendar year filing. |
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