Maine I Business State Tax Extension I Corporations

Modified on Wed, 22 Jan at 1:07 PM

State Name	Maine
Business Entity Type	Corporations
Extension Status	Approved Automatically
Return Due Date	April 15, 2025
Extended Due Date	November 15, 2025
Other Information	* No return filing requirement unless the corporation, partnership, or LLC has federal taxable income at the corporate level. * Automatic extension equal to federal extension for C corporations. * No paper or electronic extension request required.
Online Payment	Maine \| Online Tax Extension Payment
Payment Voucher Form	Form 1120EXT-ME \| Maine Extension Tax Payment Voucher for Corporations
State Payment Agency	Maine Revenue Services
Mailing Address with Payment	Maine Revenue Services P.O. Box 9101 Augusta, ME 04332-9101
Failure to File Penalties	Greater of $25 or 10% of outstanding tax liability if the return is filed within 60 days after receipt of demand notice. Greater of $25 or 25% of outstanding tax liability if the return is filed more than 60 days after receipt of demand notice. If the return is not filed and jeopardy assessment is issued, the penalty is 25% of the tax due.
Failure to Pay Penalties	1% of the unpaid tax for each month, up to a maximum penalty of 25%. 25% of tax due on assessment for which no further administrative or judicial review is available if payment is not made within 10 days of receipt of notice of demand for payment.