You must file an amended Maine income tax return if (1) you have fi led an amended federal income tax return
that affects your Maine income tax liability; (2) the Internal Revenue Service has made a change or correction to your federal income tax return that affects your Maine income tax liability; or (3) an error has been made in the filing of your original Maine income tax return.
ME to correct Maine income tax returns for any tax year. File a separate Form 1040X-ME for each year you are amending.
When to File. Amended Maine income tax returns must be filed within 180 days of the final determination of the change or correction or the filing of the federal amended return. File Form 1040X-ME only after you have fied your original return.
Generally, to receive a refund of taxes paid, Form 1040X-ME must be filed within 3 years after the date the original return was filed, or within 3 years after the date the tax was paid, whichever is later. A return filed early is considered filed on the date it was due.
Maine imposes a penalty for failure to notify the state of these changes. When filing a Maine amended return, attach a copy of your federal amended return (Form 1040X) or the Internal Revenue Service agent's report to your form. If the change is to the Maine return only, include a description of the change on page 2 of Form 1040X-ME.
If the change is to the Maine return only, include a description of the change on page 2 of Form 1040X-ME.