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Compliance and filings in Maine

Maine charges $250 for an application for authority and $150 a year for a foreign corporation’s annual report, due January 1 to June 1. The 1120ME is due April 15.

Jurisdiction
Maine
Reading time
1 min
Checked
October 12, 2026
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Key figures

Maine compliance

2026, with sources

Application for authority
$250
Annual report (foreign business corporation)
$150$85 for domestic corporations.
Annual report window
Jan 1 – Jun 1
Late annual report
$50In addition to the filing fee.
Corporate return
Apr 15Extension: federal plus 30 days, or 7 months.
Estimated tax threshold
$1,000

Registering and the annual report

A Delaware corporation doing business in Maine files an application for authority with the Secretary of State: $250. Annual reports are due between January 1 and June 1, starting the year after authorization; a foreign business corporation pays $150 (domestic corporations pay $85), and a late report adds $50. Failing to file can lead to administrative dissolution or revocation and a $150 reinstatement fee.

The tax calendar

Form 1120ME is due April 15 for a calendar-year corporation. Maine extends automatically to the federal extended date plus 30 days, or seven months, whichever is later, without a state form, but at least 90% of the tax is due by the original date. Corporations with $1,000 or more of liability pay estimates on the 15th day of the fourth, sixth, ninth and twelfth months.

Employers file Form 941ME quarterly, by the last day of the month after each quarter (with weekend adjustments, such as November 2 and February 1 in the 2026 cycle). The annual Form W-3ME reconciliation was discontinued after tax year 2023.

Unclaimed property

Uncashed vendor checks, unused customer credits and other unclaimed property are reported to the Office of the State Treasurer’s unclaimed property program, which sets the holder reporting calendar and dormancy periods.

Deadlines

  1. Jan 1 – Jun 1$150 for a foreign business corporationAnnual report
  2. Apr 15 for calendar yearsCorporate income taxForm 1120ME
  3. Last day of the month after the quarterQuarterly withholding returnForm 941ME

The federal baseline

This page covers what Maine adds. The federal rules underneath it apply here too.

FederalFederal compliance for startupsThe federal compliance calendar is short but unforgiving: Form 1120 and its extension, estimated tax once there is a profit, 83(b) elections, Form 3921 and Form D around equity events, and Form 5472 if the owners are foreign. BOI reporting no longer applies to US companies.

Common questions

When is the Maine annual report due?

Between January 1 and June 1 each year, starting the year after the corporation is authorized. A foreign business corporation pays $150, plus $50 if it files late.

Do we need a Maine extension form?

No. Maine gives an automatic extension equal to the federal extension plus 30 days, or seven months, whichever is later, with no state form. At least 90% of the tax must still be paid by the original due date to avoid the penalty.

Compliance next door

How Maine compares

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More of the Maine guide

Sources

Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.

General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.

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