December, 17th 2024
Each state has unique income tax withholding rules. Below are Maine’s 2025 withholding instructions, including allowance calculations, standard deduction adjustments, and the percentage method for determining tax due.
Employers must also adhere to federal income tax withholding rules. More information can befound here about federal rates.
Alternatively, employers can automatically calculate payroll withholding by using ezPaycheck.
| State Abbreviation | ME |
|---|---|
| Acceptable Exemption Form | W-4ME or Federal W-4 |
| Basis For Withholding | State Allowances, Maine Standard Deduction, and Percentage Method |
| Special Coding: | First Position - S = Single; M = Married; Note: Previous Filing status N (Married - Filing Jointly) defaults to S (Single) Second and Third Positions - Enter the number of allowances claimed. If less than 10, precede with a zero. |
| TSP Deferred | Yes |
| Additional Info | If the W-4 is used, code it as a state tax document. An employee who had a filing status of Married, Filing Jointly (N) and wants to claim Married (M) must complete a new W-4 with filing status (M). |
| Filing Status | Annualized Wages | Deduction |
|---|---|---|
| Single | Up to $100,000 | $12,150 |
| Single | $100,001–$175,000 | $12,150 × ($175,000 - Wages) ÷ $75,000 |
| Single | Over $175,000 | $0 |
| Married | Up to $200,050 | $27,150 |
| Married | $200,051–$350,050 | $27,150 × ($350,050 - Wages) ÷ $150,000 |
| Married | Over $350,050 | $0 |
Want to calculate in a easier way? Learn how to calculate Maine taxes via ezPaycheck below.
Learn More| Filing Status | Annualized Income | Tax Formula |
|---|---|---|
| Single | Less than $26,800 | 5.80% of income |
| Single | $26,800–$63,450 | $1,554 + 6.75% of excess over $26,800 |
| Single | Over $63,450 | $4,028 + 7.15% of excess over $63,450 |
| Married | Less than $53,600 | 5.80% of income |
| Married | $53,600–$126,900 | $3,109 + 6.75% of excess over $53,600 |
| Married | Over $126,900 | $8,057 + 7.15% of excess over $126,900 |
ezPaycheck simplifies payroll calculations, including Maine’s withholding rules. Easily compute taxes, generate reports, and print paychecks or tax forms.
