Tax Alert

2012 Maine Individual Income Tax Returns Filed by Married Same-sex Couples

On November 29, 2012, Governor Paul LePage certified the November 6, 2012 election results making Maine the ninth state to legalize same-sex marriage. The law will become effective 30 days after the vote was certified. Therefore, December 29, 2012 is the earliest date that marriage licenses can be issued to same-sex marriage partners in Maine. In addition, the new law extends legal recognition to same-sex marriages validly licensed and performed in other states.

For Maine income tax purposes, same-sex couples who are legally married on the last day of the tax year must file their Maine individual income tax return using the filing status of either ‘Married filing Jointly’ or ‘Married filing Separate’ even if they filed a federal return using a filing status of ‘Single’ or ‘Head-of-Household.’ Taxpayer(s) using a different federal filing status must complete a pro-forma federal individual income tax return using either the ‘Married filing Jointly’ or ‘Married filing Separately’ filing status and using the exemptions, deductions and credits available for that filing status in order to complete their Maine individual income tax return.

Affected Maine returns may be filed electronically using Maine I-file, the MRS Internet filing application at www.maine.gov/revenue/netfile/gateway2.htm or filed on paper. E-file options are not available for taxpayers whose filing status on their Maine individual income tax return differs from the filing status shown on their federal individual income tax return.

Department
Telephone Numbers
FAX Numbers
E-mail Addresses
Taxpayer Service Center
(207) 626-8475
(207) 287-5855
Audit
(207) 822-0450
(207) 822-0453
Central Registration
(207) 621-5129
(207) 287-3733
division.uctax@maine.gov
Collections & Compliance
(207) 624-9595
(207) 287-6627
compliance.tax@maine.gov
Corporate Tax
(207) 624-9670
(207) 624-9694
corporate.tax@maine.gov
E-file Help Desk (1040 ONLY)
(207) 624-9730
(207) 287-6628
efile.helpdesk@maine.gov
Electronic Funds Transfer
(207) 624-5625
(207) 287-6975
efunds.transfer@maine.gov
Estate & Fiduciary Income Tax
(207) 626-8480
(207) 624-9694
estatetax@maine.gov
Fuel Tax
(207) 624-9609
(207) 287-6628
fuel.tax@maine.gov
Forms Request Line
(207) 624-7894
Individual Income Tax Assistance
(207) 626-8475
(207) 624-9694
income.tax@maine.gov
Insurance Premium Tax
(207) 624-9753
(207) 624-9694
Payment Plan/Income Tax
(207) 621-4300
(207) 621-4328
compliance.tax@maine.gov
Payment Plan/Other
(207) 624-9595
(207) 287-6627
compliance.tax@maine.gov
Practitioners’ Hotline
(207) 626-8458
(207) 624-9694
Property Tax
(207) 624-5600
(207) 287-6396
prop.tax@maine.gov
Public Communications
(207) 626-8478
(207) 624-9694
Sales Tax
(207) 624-9693
(207) 287-6628
sales.tax@maine.gov
Tax Clearance Letters
(207) 624-9628
(207) 287-6627
Office of Tax Policy
(207) 624-9789
(207) 287-3618
Taxpayer Advocate
(207) 624-9649
(207) 287-3618
taxpayer.advocate@maine.gov
NexTalk
1-888-577-6690
Withholding Tax
(207) 626-8475
(207) 624-9694
withholding.tax@maine.gov
Tax Violations Hot Line
(207) 624-9600

This publication is designed to keep taxpayers, tax practitioners and the general public informed of developments, problems, questions and matters of general interest concerning Maine tax law, policy and procedure. The articles in this newsletter are not designed to address complex issues in detail, and they are not a substitute for Maine tax laws and/or regulations

Suggestions for the Tax Alert?

Please contact: Public Communications (207) 626-8478
Maine Revenue Services
24 State House Station
Augusta, Maine 04333-0024