Filing deadline extended for FEMA Designated Disaster Areas
AUGUSTA, ME – The Department of Administrative and Financial Services (DAFS) announced today that Maine Revenue Services, a bureau of DAFS, will extend the deadline to file Maine state taxes, to match the recent Internal Revenue Service (IRS) federal tax extension deadline for Maine taxpayers who live in federally designated disaster areas in 10 Maine counties, until June 17, 2024.
On February 5, 2024, the IRS announced federal tax relief for individuals and businesses in certain parts of Maine affected by severe storms and flooding that began on December 17, 2023.
The tax relief applies to disaster areas in Maine designated by the Federal Emergency Management Agency (FEMA) in Androscoggin, Franklin, Hancock, Kennebec, Oxford, Penobscot, Piscataquis, Somerset, Waldo, and Washington counties.
For affected Maine taxpayers, tax returns and final or estimated payments originally due on or after December 17, 2023, and through April 17, 2024 for Individual Income Tax, Corporate Income Tax, Fiduciary Income Tax (trusts and estates) and Franchise Tax are postponed to June 17, 2024.
Any related penalties and interest will be abated for the period of December 18, 2023, through June 17, 2024 (Relief Period). Affected taxpayers are encouraged to file electronically. Affected taxpayers filing paper returns should write “MAINE FLOODING” across the top of their return. Affected taxpayers are still encouraged to make payments and file if they are able and prepared to do so before June 17, 2024.
Regardless of filing method, if any affected taxpayer receives a notice of assessment of penalties and/or interest for the Relief Period due to late returns or payments, please contact MRS immediately at income.tax@maine.gov (Income Tax programs) to request abatement.
Payment and filing deadlines for all other Maine tax types, including Maine sales tax and income tax withholding, remain unchanged.
Taxpayers with questions about special federal tax relief associated with federally declared disaster areas should contact the IRS at (866) 562-5227 or go to the IRS website at www.irs.gov.