Maine Personal Tax Extension Guide

Form 1040EXT-ME  ·  Individual Income Tax  ·  Personal Filing Guide

Maine provides an automatic six-month extension for filing personal income tax returns. Taxpayers who cannot file by April 15, 2026, are automatically extended until October 15, 2026. No separate application is required to receive this extension, but taxpayers must pay at least 90% of their tax liability by April 15 to avoid penalties.

To avoid late payment penalties, at least 90% of any taxes owed must be paid by April 15, 2026. The remaining balance can be paid when you file your return by October 15. Paying less than 90% by the original due date may result in both late filing and late payment penalties on the unpaid amount.

Maine also offers an additional two-month extension beyond the standard six months, extending the filing deadline to December 15, 2026. To obtain this additional extension, you must submit a written request to Maine Revenue Services before the expiration of the initial six-month period (before October 15). This option is useful for taxpayers with complex returns who need extra time beyond October.

• ACH Debit (Maine EZ Pay): Payments can be made electronically through Maine EZ Pay at portal.maine.gov/ezpay. Funds are electronically withdrawn from your bank account.

Form 1040EXT-ME (Extension Payment Voucher for Individual Income Tax) is used for mailing an extension payment. Mail the form with payment to:
Maine Revenue Services
P.O. Box 9101
Augusta, ME 04332-9101

Maine's failure-to-file penalty is the greater of $25 or 10% of outstanding tax if filed within 60 days of a demand notice, or the greater of $25 or 25% if filed more than 60 days after. If no return is filed and a jeopardy assessment is issued, the penalty is 25% of tax due. The failure-to-pay penalty is 1% per month, up to 25%.

• Pay at least 90% of your Maine tax liability by April 15, 2026—no application needed for the automatic extension.
• Use Maine EZ Pay for free ACH debit payments.
• If you need more time, submit a written request for the additional 2-month extension before October 15.
• File your completed Maine return by October 15, 2026 (or December 15 if additional extension obtained).

Maine's automatic extension is hassle-free—no paperwork required. Pay 90% of your tax by April 15, and if needed, request the optional additional two-month extension before October 15. File by October 15 (or December 15), 2026.

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