How do I file an amended return for Maine?

If you filed your original return with using OLT software, select "Amend Return" once logged into your account.

If the original return was NOT filed with our software, you will need to select to complete an amended return.  Enter the information correctly as it should have been filed, you will enter the incorrectly filed information to the federal 1040X. See the listed fees on our homepage.

ALL amended returns must be printed and mailed for the state (current and prior year).

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.  Use Form 1040X-ME to correct Maine income tax returns for any tax year. File a separate Form 1040X-ME for each year youare amending.

When to File. Amended Maine income tax returns must be fi led 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 fi led 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 fi led, 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.  A Form 1040X-ME based on a bad debt or worthless security must generally be filed within 7 years after the due date of the return for the tax year in which the debt or security became worthless.

Information on Income, Deductions, and other items. If you have questions, such as what income is taxable or what expenses are deductible, the instructions for the original return you are amending may help you. Be sure to use the Tax Table or Tax Rate Schedules for the year amended to calculate the corrected tax. The related schedules and forms may also help you. To receive prior year forms, schedules and instructions, call (207) 624-7894. Forms, schedules and instructions are also available at www.maine.gov/revenue/forms.