Check the red box above your social security number if this is an amended return. You must file an amended Maine income tax return if
(1) you have filed 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 fi ling of your original Maine income tax return. If you need to amend a Maine income tax return for a tax year prior to 2013, please use Form 1040X-ME available at Maine Forms.
For more information, see the frequently asked questions at FAQ