Connect with a U.S.-based CPA or Enrolled Agent to prepare and file your Maine business return. Upfront pricing, secure document upload, no surprises.
Connect with a TaxPro →Maine LLCs and partnerships file with Maine Revenue Services. Maine grants an automatic 6-month extension–no form is required to extend the filing deadline from March 16, 2026 to September 15, 2026. However, at least 90% of tax owed must be paid by the original deadline to avoid interest and penalties.
No extension form is required. Maine automatically extends your LLC or partnership return to September 15, 2026. Pay at least 90% of your estimated Maine tax by March 16, 2026 through the Maine Revenue Services online portal or by mailing payment with the Form 1120EXT-ME voucher to: Maine Revenue Services, P.O. Box 1067, Augusta, ME 04332-1067.
LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Maine return is filed accurately and on time.
Maine requires online payment for tax amounts of Must pay 90% of tax due by original deadline to avoid penalties. or more. Submit electronically via the Maine Online Tax Extension Payment portal. For amounts under Must pay 90% of tax due by original deadline to avoid penalties., complete Form 1120EXT-ME | Maine Corporate Extension Payment Voucher and mail with your payment.
Submit electronically through the Maine Online Tax Extension Payment system. Required for all payments Must pay 90% of tax due by original deadline to avoid penalties. and above.
Download Form 1120EXT-ME | Maine Corporate Extension Payment Voucher and mail with your check or money order. Include your EIN and tax year on the check.
| Penalty Type | Amount |
|---|---|
| Failure to File | 10% of unpaid tax or $25, whichever is greater. |
| Failure to Pay | Interest accrues on unpaid amounts at the applicable IRS rate plus 3%. |
| State Abbreviation | ME |
| Entity Type | LLC / Partnership |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (90% of tax owed) |
| Payment Form | Form 1120EXT-ME | Maine Corporate Extension Payment Voucher |
| Online Payment | Maine Online Tax Extension Payment |
| State Agency | Maine Revenue Services |
| Failure to File Penalty | 10% of unpaid tax or $25, whichever is greater. |
| Failure to Pay Penalty | Interest accrues on unpaid amounts at the applicable IRS rate plus 3%. |
Maine S corporations file with Maine Revenue Services. Maine’s automatic 6-month extension requires no form–the filing deadline moves from March 16, 2026 to September 15, 2026 automatically. At least 90% of total Maine tax must be paid by March 16, 2026 to avoid interest charges.
No extension form is needed. Maine automatically extends S corporation returns to September 15, 2026. Pay at least 90% of estimated Maine S corporation tax by March 16, 2026 using the Form 1120EXT-ME voucher or through the Maine Revenue Services portal. Mail to: Maine Revenue Services, P.O. Box 1067, Augusta, ME 04332-1067.
S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Maine return is filed accurately and on time.
Maine requires online payment for tax amounts of Must pay 90% of tax due by original deadline to avoid penalties. or more. Submit electronically via the Maine Online Tax Extension Payment portal. For amounts under Must pay 90% of tax due by original deadline to avoid penalties., complete Form 1120EXT-ME | Maine Corporate Extension Payment Voucher and mail with your payment.
Submit electronically through the Maine Online Tax Extension Payment system. Required for all payments Must pay 90% of tax due by original deadline to avoid penalties. and above.
Download Form 1120EXT-ME | Maine Corporate Extension Payment Voucher and mail with your check or money order. Include your EIN and tax year on the check.
| Penalty Type | Amount |
|---|---|
| Failure to File | 10% of unpaid tax or $25, whichever is greater. |
| Failure to Pay | Interest accrues on unpaid amounts at the applicable IRS rate plus 3%. |
| State Abbreviation | ME |
| Entity Type | S Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (90% of tax owed) |
| Payment Form | Form 1120EXT-ME | Maine Corporate Extension Payment Voucher |
| Online Payment | Maine Online Tax Extension Payment |
| State Agency | Maine Revenue Services |
| Failure to File Penalty | 10% of unpaid tax or $25, whichever is greater. |
| Failure to Pay Penalty | Interest accrues on unpaid amounts at the applicable IRS rate plus 3%. |
Maine C corporations file with Maine Revenue Services and are subject to Maine corporate income tax. Maine’s automatic 6-month extension shifts the filing deadline from April 15, 2026 to October 15, 2026 without requiring a separate form–provided that at least 90% of total Maine tax is paid by April 15, 2026.
No extension form is required for Maine C corporations. The deadline automatically extends to October 15, 2026. Pay at least 90% of estimated Maine corporate income tax by April 15, 2026 using the Form 1120EXT-ME voucher or through the Maine Revenue Services portal. Mail to: Maine Revenue Services, P.O. Box 1067, Augusta, ME 04332-1067.
C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Maine return is filed accurately and on time.
Maine requires online payment for tax amounts of Must pay 90% of tax due by original deadline to avoid penalties. or more. Submit electronically via the Maine Online Tax Extension Payment portal. For amounts under Must pay 90% of tax due by original deadline to avoid penalties., complete Form 1120EXT-ME | Maine Corporate Extension Payment Voucher and mail with your payment.
Submit electronically through the Maine Online Tax Extension Payment system. Required for all payments Must pay 90% of tax due by original deadline to avoid penalties. and above.
Download Form 1120EXT-ME | Maine Corporate Extension Payment Voucher and mail with your check or money order. Include your EIN and tax year on the check.
| Penalty Type | Amount |
|---|---|
| Failure to File | 10% of unpaid tax or $25, whichever is greater. |
| Failure to Pay | Interest accrues on unpaid amounts at the applicable IRS rate plus 3%. |
| State Abbreviation | ME |
| Entity Type | C Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (90% of tax owed) |
| Payment Form | Form 1120EXT-ME | Maine Corporate Extension Payment Voucher |
| Online Payment | Maine Online Tax Extension Payment |
| State Agency | Maine Revenue Services |
| Failure to File Penalty | 10% of unpaid tax or $25, whichever is greater. |
| Failure to Pay Penalty | Interest accrues on unpaid amounts at the applicable IRS rate plus 3%. |
Maine fiduciary returns (trusts and estates) are filed with Maine Revenue Services. Maine’s automatic 6-month extension moves the fiduciary deadline from April 15, 2026 to October 15, 2026 without requiring a form. At least 90% of total Maine fiduciary tax must be paid by the original deadline to avoid interest.
No extension form is required. Maine automatically extends fiduciary returns to October 15, 2026. Pay at least 90% of estimated Maine fiduciary income tax by April 15, 2026 through the Maine Revenue Services portal or by mailing payment to: Maine Revenue Services, P.O. Box 1067, Augusta, ME 04332-1067.
Fiduciary returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Maine return is filed accurately and on time.
Maine requires online payment for tax amounts of Must pay 90% of tax due by original deadline to avoid penalties. or more. Submit electronically via the Maine Online Tax Extension Payment portal. For amounts under Must pay 90% of tax due by original deadline to avoid penalties., complete Form 1120EXT-ME | Maine Corporate Extension Payment Voucher and mail with your payment.
Submit electronically through the Maine Online Tax Extension Payment system. Required for all payments Must pay 90% of tax due by original deadline to avoid penalties. and above.
Download Form 1120EXT-ME | Maine Corporate Extension Payment Voucher and mail with your check or money order. Include your EIN and tax year on the check.
| Penalty Type | Amount |
|---|---|
| Failure to File | 10% of unpaid tax or $25, whichever is greater. |
| Failure to Pay | Interest accrues on unpaid amounts at the applicable IRS rate plus 3%. |
| State Abbreviation | ME |
| Entity Type | Fiduciary |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (90% of tax owed) |
| Payment Form | Form 1120EXT-ME | Maine Corporate Extension Payment Voucher |
| Online Payment | Maine Online Tax Extension Payment |
| State Agency | Maine Revenue Services |
| Failure to File Penalty | 10% of unpaid tax or $25, whichever is greater. |
| Failure to Pay Penalty | Interest accrues on unpaid amounts at the applicable IRS rate plus 3%. |
Work with a U.S.-based CPA or Enrolled Agent who knows Maine business taxes – secure upload, upfront pricing, and on-time filing.
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