Maine Personal Income Tax Laws
|Code Section||Title 36 §§5111, et seq.|
|Who is Required to File||Every resident: entire taxable income and nonresidents: adjusted gross income, estates, and trusts: entire taxable income; Partnerships and LLC's are not taxable|
|Rate||First $8,700, 2%; Next $8,650, 4.5%; Next $17,350, 7%; Over $34,700, 8.5%|
|Federal Income Tax Deductible||No|
|Federal Income Used as Basis||Yes|
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