Maine Corporation & LLC Filing Requirements

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General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.

 

Maine Secretary of State

Bureau of Corporations
101 State House Station
Augusta, ME 04333-0101
(207) 624-7736
FAX: (207) 287-5874

http://maine.gov/sos/cec/corp/index.html

 

If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.

 

Maine Revenue Services

24 State House Station
Augusta, ME 04333-0024

(207) 624-9670

FAX: (207) 624-9694

http://www.maine.gov/revenue/homepage.html

Maine State Statutes

To research the State Statutes for Maine Corporations, click here.

To research the State Statutes for Maine LLCs, click here.

To research the State Statutes for Maine Partnerships, click here.

 

Licensing

 

Business Licenses

Contact your state or local agencies regarding licensing issues.

 

Corporations 

 

Annual Filing Requirements

 

Annual Report

Fee:

The annual report filing fee is $85 domestic and $150 for foreign corporations. There is a $25 penalty fee assessed to late filings.

 

Forms:

Annual Report - File Annual Report (Create Paper Report)
Annual Report (Online) - File Annual Report Electronically

 

Due Date:

 

An annual report must be filed with the Secretary of State by June 1st.

 

Corporation Tax Returns

Tax:

If Maine net income is: under $25,000, the corporate tax is 3.5% of Maine net income; greater than $25,000 but not over $75,000, the tax is $875 plus 7.93% of the excess over $25,000; greater than $75,000 but not over $250,000, the tax is $4,840 plus 8.33% of the excess over $75,000; greater than $250,000, the tax is $19,418 plus 8.93% of the excess over $250,000.

 

Forms:

Form 1120ME - Corporate 2010 Income Tax (instructions)

Form 1120S-ME - 2010 S-Corporation Income Tax Form with instructions

Tax Forms List - 2010 Corporate Forms (also, 1999-2009)

Tax Forms List - 2010 S-Corp Forms (also, 1999-2009)

 

Due Date:

 

Fiscal year taxpayers must file on or before the 15th day of the third month following the close of the taxable year, or by March 15th for calendar year filing.

 

Limited Liability Company

 

Annual Filing Requirements

  

Annual Report

Fee:

The annual report filing fee is $85 domestic and $150 for foreign LLCs. There is a $25 penalty fee assessed to late filings.

 

Forms:

Annual Report (Online) - File Annual Report Electronically

 

Due Date:

An annual report must be filed with the Secretary of State by June 1st.

 

LLC Tax Returns

Tax:

An LLC doing business in Maine is classified as a Partnership for Maine income tax purposes, unless otherwise classified as a corporation for federal income tax purposes.  

 

If Maine net income is: under $25,000, the corporate tax is 3.5% of Maine net income; greater than $25,000 but not over $75,000, the tax is $875 plus 7.93% of the excess over $25,000; greater than $75,000 but not over $250,000, the tax is $4,840 plus 8.33% of the excess over $75,000; greater than $250,000, the tax is $19,418 plus 8.93% of the excess over $250,000.

 

Forms:

Form 1065ME - 2010 LLC Income Tax Return with instructions
Form 1120ME - Corporate 2010 Income Tax (instructions) (if LLC filed as Corporation)

Tax Forms List - LLC/Partnership Tax Forms 1999-2010

 

Due Dates:

LLCs filing 1120ME must file on or before the 15th day of the third month following the close of the taxable year, or by March 15th for calendar year filing.

 

LLCs filing 1065ME must file on or before the 15th day of the 4th month following the close of the taxable year, or by April 15th for calendar year filing.