1120 Maine electronic filing information

State contact information

If you have specific questions about what you can e-file or about rejections you received, contact the state for more information.
Maine Revenue Services
Business e-file Operations
PO Box 9107
Augusta, ME 04332-9107
Phone
: 207-624-9730

State electronic filing details

E-filing information
Details
Grace period
24 hours
E-filing mandate
Form 1120ME if a corporation has more than $5,000,000 in assets at the end of the year.
For returns filed in calendar year 2025 and subsequent years, corporations and a preparer for such corporation required to file the federal corporate return electronically for the taxable year must also file the Maine Form 1120ME electronically.
Form 941P-ME for all corporations.
Accepts state-only filings
Yes
Return types accepted
C Corporation
Consolidated / Combined
Short year Form 1120-ME
Estimates (with return)
Amended
Withholding (Form 941P-ME)
Return types not accepted
Short year Form 941P-ME
Extension
Composite
Accepts returns with these conditions
Refund
Zero balance
Balance due
Direct deposit of refunds
Yes, only to checking accounts for Form 1120-ME, and limited to $20,000.
Accepted forms of payment
Direct debit (EFW)
Electronic funds transfer (EFT)
Check by mail
Signature requirements
Maine doesn't require a signature document. However, the taxpayer needs to verify the information in the return, and the ERO needs to provide a perjury statement or attestation to the taxpayer prior to the time of submission.
Supports PDF attachments
Yes
Tax year(s) supported for e-filing
Current and 2 prior tax years for corporate and withholding return
Special considerations
N/A
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