Do you owe a Maine Minimum Tax?
For tax years beginning on or after January 1, 2012, the Maine minimum tax is repealed for non-corporate taxpayers.
Thus, any tax year beginning in 2011 will be the last tax year individuals will be subject to the Maine minimum tax. However, any unused Maine minimum tax credit may be claimed, subject to the Maine minimum tax credit limitations, for tax years beginning after 2011 until exhausted.