Maine business filing dates, 2027

State-level due dates for businesses filing in Maine. Every line links to the official page it came from, with the date that page was read. Where no official source has been verified, the line says so instead of showing a date.

Add to Google Calendar Add to Apple or Outlook Download .ics37 dated lines in the calendar file · sources last read 2026-09-23

Coverage · 5 of 6 fully dated

Income / franchise tax return1 date · 1 not dated yet
Estimated tax8 dates
Withholding6 dates
Unemployment insurance4 dates
Sales and use tax17 dates
Annual report1 date

Income / franchise tax return

1 date · 1 not dated yet

The annual return for the business’s tax year, and in franchise-tax states the report that keeps the entity in good standing. Which form and which date depend on the entity type and the tax year. Where the source grants an extension, it extends the time to file; the source says whether it also extends the time to pay.

Why no dates: Every date shown here is checked against its official source.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Form 1120ME corporate income tax returncalendar-year C corporation Source text “The Maine corporate income tax return (Form 1120ME) is due on the same date as your federal corporate income tax return (the fifteenth day of the fourth month after the end of the tax year), without regard to an extension of time to file.”verbatim · maine.gov · retrieved 2026-09-23 “1120ME, 1120EXT-ME \| April 15 for calendar year filers, September 15 for filers with a year end of June 30, 15th day of the 4th month following the end of the fiscal year for all other filers”verbatim · maine.gov · retrieved 2026-09-23 “Requests for additional time to file the Maine return beyond the automatic six-month extension period must be submitted in writing prior to the expiration of the extension period. Generally, the total Maine extension period may not exceed eight months. However, if the Internal Revenue Service has granted an extension of time to file the federal return, the date for filing the Maine return is automatically extended for the same period, plus 30 days, as long as proof of the federal extended due date is attached to the Maine return when filed.”verbatim · maine.gov · retrieved 2026-09-23 “Certain financial institutions and insurance companies that are subject to Maine franchise tax or insurance premiums tax, are not subject to Maine corporate income tax.”verbatim · maine.gov · retrieved 2026-09-23 “A corporation that has nexus with Maine is required to file a corporate income tax return (Form 1120ME) if it has Maine income and is subject to federal corporate income tax.”verbatim · maine.gov · retrieved 2026-09-23 “2. Weekends and holidays. When the last day, including any extension of time, prescribed under this Title for the performance of an act falls on Saturday, Sunday or a legal holiday in this State, the performance of that act is timely if it occurs on the next succeeding day which is not a Saturday, Sunday or legal holiday in this State.”verbatim · 36 M.R.S. §153(2) · legislature.maine.gov · retrieved 2026-09-24	Applies toA C corporation the preparer attests has nexus with Maine and Maine income (and is not a financial institution or insurer the preparer attests is outside Maine corporate income tax)'s Form 1120ME is due the same date as its federal return, the 15th day of the 4th month after the tax year ends (April 15 for calendar-year filers; June 30 year-ends have their own line). An automatic six-month extension applies (up to eight months in total on request, or the federal extension plus 30 days).	Due ruleForm 1120ME: 15th day of the 4th month after the tax year endsIf this date falls on a Saturday, Sunday or a Maine legal holiday, it moves to the next business day — 36 M.R.S. §153(2). Not every such holiday is compiled: "Any day designated for the annual Thanksgiving" (§1051) is designated each year, not fixed by the statute, so it is not listed. No Friday observance of a Saturday holiday is stated in §1051, so none is listed.legislature.maine.gov/statutes/36/title36sec153.html (official source, opens in a new tab)retrieved 2026-09-24 · 36 M.R.S. §153(2)	2027 dates Apr 15ThuForm 1120MEextended: Oct 15 State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedmaine.gov/revenue/faq/corporate-income-tax (official source, opens in a new tab)retrieved 2026-09-23maine.gov/revenue/tax-return-forms/due-dates (official source, opens in a new tab)retrieved 2026-09-23
Form 1120ME (June 30 year-end)	Applies toA C corporation the preparer attests has nexus with Maine and Maine income (and is not a financial institution or insurer the preparer attests is outside Maine corporate income tax) with a June 30 year-end files Form 1120ME by September 15. An automatic six-month extension applies.	Due ruleUnsupported	2027 datesThe rule names no 2027 due date for any business it applies to.	Source · retrievedNo verified source on file

Form 1120ME corporate income tax returncalendar-year C corporation

Source text

“The Maine corporate income tax return (Form 1120ME) is due on the same date as your federal corporate income tax return (the fifteenth day of the fourth month after the end of the tax year), without regard to an extension of time to file.”verbatim · maine.gov · retrieved 2026-09-23

“1120ME, 1120EXT-ME | April 15 for calendar year filers, September 15 for filers with a year end of June 30, 15th day of the 4th month following the end of the fiscal year for all other filers”verbatim · maine.gov · retrieved 2026-09-23

“Requests for additional time to file the Maine return beyond the automatic six-month extension period must be submitted in writing prior to the expiration of the extension period. Generally, the total Maine extension period may not exceed eight months. However, if the Internal Revenue Service has granted an extension of time to file the federal return, the date for filing the Maine return is automatically extended for the same period, plus 30 days, as long as proof of the federal extended due date is attached to the Maine return when filed.”verbatim · maine.gov · retrieved 2026-09-23

“Certain financial institutions and insurance companies that are subject to Maine franchise tax or insurance premiums tax, are not subject to Maine corporate income tax.”verbatim · maine.gov · retrieved 2026-09-23

“A corporation that has nexus with Maine is required to file a corporate income tax return (Form 1120ME) if it has Maine income and is subject to federal corporate income tax.”verbatim · maine.gov · retrieved 2026-09-23

“2. Weekends and holidays. When the last day, including any extension of time, prescribed under this Title for the performance of an act falls on Saturday, Sunday or a legal holiday in this State, the performance of that act is timely if it occurs on the next succeeding day which is not a Saturday, Sunday or legal holiday in this State.”verbatim · 36 M.R.S. §153(2) · legislature.maine.gov · retrieved 2026-09-24

Applies toA C corporation the preparer attests has nexus with Maine and Maine income (and is not a financial institution or insurer the preparer attests is outside Maine corporate income tax)'s Form 1120ME is due the same date as its federal return, the 15th day of the 4th month after the tax year ends (April 15 for calendar-year filers; June 30 year-ends have their own line). An automatic six-month extension applies (up to eight months in total on request, or the federal extension plus 30 days).

Due ruleForm 1120ME: 15th day of the 4th month after the tax year endsIf this date falls on a Saturday, Sunday or a Maine legal holiday, it moves to the next business day — 36 M.R.S. §153(2). Not every such holiday is compiled: "Any day designated for the annual Thanksgiving" (§1051) is designated each year, not fixed by the statute, so it is not listed. No Friday observance of a Saturday holiday is stated in §1051, so none is listed.legislature.maine.gov/statutes/36/title36sec153.htmlretrieved 2026-09-24 · 36 M.R.S. §153(2)

2027 dates

Apr 15ThuForm 1120MEextended: Oct 15

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedmaine.gov/revenue/faq/corporate-income-taxretrieved 2026-09-23maine.gov/revenue/tax-return-forms/due-datesretrieved 2026-09-23

Form 1120ME (June 30 year-end)

Due ruleUnsupported

2027 datesThe rule names no 2027 due date for any business it applies to.

Source · retrievedNo verified source on file

Estimated tax

8 dates

Installments paid during the year toward the year’s tax. Whether a business must pay them depends on its expected liability, which this page cannot know; the lines show when installments fall due for those who must.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Individual estimated tax (1040ES-ME)Schedule C filer Source text “1040ES-ME \| April 15, June 15, September 15, January 15”verbatim · maine.gov · retrieved 2026-09-23 “2. Weekends and holidays. When the last day, including any extension of time, prescribed under this Title for the performance of an act falls on Saturday, Sunday or a legal holiday in this State, the performance of that act is timely if it occurs on the next succeeding day which is not a Saturday, Sunday or legal holiday in this State.”verbatim · 36 M.R.S. §153(2) · legislature.maine.gov · retrieved 2026-09-24	Applies toA calendar-year individual (including a sole proprietor) required to pay Maine estimated tax pays by April 15, June 15, September 15 and January 15.	Due rule1st installment: April 15 of the year the calendar year begins; 2nd installment: June 15 of the year the calendar year begins; 3rd installment: September 15 of the year the calendar year begins; 4th installment: January 15 of the year after the calendar year beginsIf this date falls on a Saturday, Sunday or a Maine legal holiday, it moves to the next business day — 36 M.R.S. §153(2). Not every such holiday is compiled: "Any day designated for the annual Thanksgiving" (§1051) is designated each year, not fixed by the statute, so it is not listed. No Friday observance of a Saturday holiday is stated in §1051, so none is listed.legislature.maine.gov/statutes/36/title36sec153.html (official source, opens in a new tab)retrieved 2026-09-24 · 36 M.R.S. §153(2)	2027 dates Jan 15Fri4th installment Apr 15Thu1st installment Jun 15Tue2nd installment Sep 15Wed3rd installment State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedmaine.gov/revenue/tax-return-forms/due-dates (official source, opens in a new tab)retrieved 2026-09-23
Corporate estimated tax (1120ES-ME)C corporation Source text “1120ES-ME \| April 15, June 15, September 15, December 15”verbatim · maine.gov · retrieved 2026-09-23 “2. Weekends and holidays. When the last day, including any extension of time, prescribed under this Title for the performance of an act falls on Saturday, Sunday or a legal holiday in this State, the performance of that act is timely if it occurs on the next succeeding day which is not a Saturday, Sunday or legal holiday in this State.”verbatim · 36 M.R.S. §153(2) · legislature.maine.gov · retrieved 2026-09-24	Applies toA calendar-year corporation required to pay Maine estimated tax pays by April 15, June 15, September 15 and December 15.	Due rule1st installment: April 15 of the year the calendar year begins; 2nd installment: June 15 of the year the calendar year begins; 3rd installment: September 15 of the year the calendar year begins; 4th installment: December 15 of the year the calendar year beginsIf this date falls on a Saturday, Sunday or a Maine legal holiday, it moves to the next business day — 36 M.R.S. §153(2). Not every such holiday is compiled: "Any day designated for the annual Thanksgiving" (§1051) is designated each year, not fixed by the statute, so it is not listed. No Friday observance of a Saturday holiday is stated in §1051, so none is listed.legislature.maine.gov/statutes/36/title36sec153.html (official source, opens in a new tab)retrieved 2026-09-24 · 36 M.R.S. §153(2)	2027 dates Apr 15Thu1st installment Jun 15Tue2nd installment Sep 15Wed3rd installment Dec 15Wed4th installment State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedmaine.gov/revenue/tax-return-forms/due-dates (official source, opens in a new tab)retrieved 2026-09-23

Individual estimated tax (1040ES-ME)Schedule C filer

Source text

“1040ES-ME | April 15*, June 15*, September 15*, January 15*”verbatim · maine.gov · retrieved 2026-09-23

“2. Weekends and holidays. When the last day, including any extension of time, prescribed under this Title for the performance of an act falls on Saturday, Sunday or a legal holiday in this State, the performance of that act is timely if it occurs on the next succeeding day which is not a Saturday, Sunday or legal holiday in this State.”verbatim · 36 M.R.S. §153(2) · legislature.maine.gov · retrieved 2026-09-24

Applies toA calendar-year individual (including a sole proprietor) required to pay Maine estimated tax pays by April 15, June 15, September 15 and January 15.

Due rule1st installment: April 15 of the year the calendar year begins; 2nd installment: June 15 of the year the calendar year begins; 3rd installment: September 15 of the year the calendar year begins; 4th installment: January 15 of the year after the calendar year beginsIf this date falls on a Saturday, Sunday or a Maine legal holiday, it moves to the next business day — 36 M.R.S. §153(2). Not every such holiday is compiled: "Any day designated for the annual Thanksgiving" (§1051) is designated each year, not fixed by the statute, so it is not listed. No Friday observance of a Saturday holiday is stated in §1051, so none is listed.legislature.maine.gov/statutes/36/title36sec153.htmlretrieved 2026-09-24 · 36 M.R.S. §153(2)

2027 dates

Jan 15Fri4th installment
Apr 15Thu1st installment
Jun 15Tue2nd installment
Sep 15Wed3rd installment

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedmaine.gov/revenue/tax-return-forms/due-datesretrieved 2026-09-23

Corporate estimated tax (1120ES-ME)C corporation

Source text

“1120ES-ME | April 15*, June 15*, September 15*, December 15*”verbatim · maine.gov · retrieved 2026-09-23

“2. Weekends and holidays. When the last day, including any extension of time, prescribed under this Title for the performance of an act falls on Saturday, Sunday or a legal holiday in this State, the performance of that act is timely if it occurs on the next succeeding day which is not a Saturday, Sunday or legal holiday in this State.”verbatim · 36 M.R.S. §153(2) · legislature.maine.gov · retrieved 2026-09-24

Applies toA calendar-year corporation required to pay Maine estimated tax pays by April 15, June 15, September 15 and December 15.

Due rule1st installment: April 15 of the year the calendar year begins; 2nd installment: June 15 of the year the calendar year begins; 3rd installment: September 15 of the year the calendar year begins; 4th installment: December 15 of the year the calendar year beginsIf this date falls on a Saturday, Sunday or a Maine legal holiday, it moves to the next business day — 36 M.R.S. §153(2). Not every such holiday is compiled: "Any day designated for the annual Thanksgiving" (§1051) is designated each year, not fixed by the statute, so it is not listed. No Friday observance of a Saturday holiday is stated in §1051, so none is listed.legislature.maine.gov/statutes/36/title36sec153.htmlretrieved 2026-09-24 · 36 M.R.S. §153(2)

2027 dates

Apr 15Thu1st installment
Jun 15Tue2nd installment
Sep 15Wed3rd installment
Dec 15Wed4th installment

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedmaine.gov/revenue/tax-return-forms/due-datesretrieved 2026-09-23

Withholding

6 dates

Returns and deposits of income tax withheld from employees’ wages. The agency assigns each employer a deposit frequency, usually from its past liability, so the dates differ by frequency.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Quarterly withholding return (941ME) Source text “941ME \| April 30, July 31, October 31, January 31”verbatim · maine.gov · retrieved 2026-09-23 “2. Weekends and holidays. When the last day, including any extension of time, prescribed under this Title for the performance of an act falls on Saturday, Sunday or a legal holiday in this State, the performance of that act is timely if it occurs on the next succeeding day which is not a Saturday, Sunday or legal holiday in this State.”verbatim · 36 M.R.S. §153(2) · legislature.maine.gov · retrieved 2026-09-24	Applies toAn employer the preparer attests withholds Maine income tax files the quarterly withholding return (Form 941ME) by April 30, July 31, October 31 and January 31.	Due ruleForm 941ME: last day of the month after the quarter endsIf this date falls on a Saturday, Sunday or a Maine legal holiday, it moves to the next business day — 36 M.R.S. §153(2). Not every such holiday is compiled: "Any day designated for the annual Thanksgiving" (§1051) is designated each year, not fixed by the statute, so it is not listed. No Friday observance of a Saturday holiday is stated in §1051, so none is listed.legislature.maine.gov/statutes/36/title36sec153.html (official source, opens in a new tab)retrieved 2026-09-24 · 36 M.R.S. §153(2)	2027 dates Feb 1MonForm 941ME · moved from Sun Jan 31 Apr 30FriForm 941ME Aug 2MonForm 941ME · moved from Sat Jul 31 Nov 1MonForm 941ME · moved from Sun Oct 31 State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedmaine.gov/revenue/tax-return-forms/due-dates (official source, opens in a new tab)retrieved 2026-09-23
Forms W-2 to employees Source text “Generally, employers must provide their employees with a Form W-2 on or before January 31st.”verbatim · www1.maine.gov · retrieved 2026-09-23 “2. Weekends and holidays. When the last day, including any extension of time, prescribed under this Title for the performance of an act falls on Saturday, Sunday or a legal holiday in this State, the performance of that act is timely if it occurs on the next succeeding day which is not a Saturday, Sunday or legal holiday in this State.”verbatim · 36 M.R.S. §153(2) · legislature.maine.gov · retrieved 2026-09-24	Applies toEmployers generally give employees their Form W-2 by January 31.	Due ruleForms W-2 to employees: January 31 of the year after the calendar year endsIf this date falls on a Saturday, Sunday or a Maine legal holiday, it moves to the next business day — 36 M.R.S. §153(2). Not every such holiday is compiled: "Any day designated for the annual Thanksgiving" (§1051) is designated each year, not fixed by the statute, so it is not listed. No Friday observance of a Saturday holiday is stated in §1051, so none is listed.legislature.maine.gov/statutes/36/title36sec153.html (official source, opens in a new tab)retrieved 2026-09-24 · 36 M.R.S. §153(2)	2027 dates Feb 1MonForms W-2 to employees · moved from Sun Jan 31 State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedwww1.maine.gov/revenue/faq/individual-income-tax (official source, opens in a new tab)retrieved 2026-09-23
Pass-through entity withholding return (941P-ME)S corporation or partnership Source text “941P-ME \| March 15”verbatim · maine.gov · retrieved 2026-09-23 “2. Weekends and holidays. When the last day, including any extension of time, prescribed under this Title for the performance of an act falls on Saturday, Sunday or a legal holiday in this State, the performance of that act is timely if it occurs on the next succeeding day which is not a Saturday, Sunday or legal holiday in this State.”verbatim · 36 M.R.S. §153(2) · legislature.maine.gov · retrieved 2026-09-24	Applies toA calendar-year pass-through entity with nonresident members files the pass-through entity withholding return (Form 941P-ME) by March 15.	Due ruleForm 941P-ME: March 15 of the year after the calendar year endsIf this date falls on a Saturday, Sunday or a Maine legal holiday, it moves to the next business day — 36 M.R.S. §153(2). Not every such holiday is compiled: "Any day designated for the annual Thanksgiving" (§1051) is designated each year, not fixed by the statute, so it is not listed. No Friday observance of a Saturday holiday is stated in §1051, so none is listed.legislature.maine.gov/statutes/36/title36sec153.html (official source, opens in a new tab)retrieved 2026-09-24 · 36 M.R.S. §153(2)	2027 dates Mar 15MonForm 941P-ME State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedmaine.gov/revenue/tax-return-forms/due-dates (official source, opens in a new tab)retrieved 2026-09-23
No annual withholding reconciliation (W-3ME) Source text “Note: Form W-3ME annual reconciliation of income tax withheld is no longer required and is discontinued for tax years after 2023.”verbatim · maine.gov · retrieved 2026-09-23	Applies toMaine's annual reconciliation of income tax withheld (Form W-3ME) is no longer required for tax years after 2023.	Due ruleNo date: see the source text	2027 dates—	Source · retrievedmaine.gov/revenue/taxes/income-estate-tax/employer-withholding (official source, opens in a new tab)retrieved 2026-09-23

Unemployment insurance

4 dates

Employer contribution and wage reports for unemployment insurance: the state program, and FUTA at the federal level.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Quarterly UI wage report and contributions (ME UC-1) Source text “Quarterly wage reports and contributions payments are due on or before these due dates: April 30, July 31, October 31, and January 31.”verbatim · maine.gov · retrieved 2026-09-23 “ME UC-1 \| April 30, July 31, October 31, January 31”verbatim · maine.gov · retrieved 2026-09-23 “If the due date falls on a holiday or weekend, the due date is the next business day.”verbatim · maine.gov · retrieved 2026-09-23	Applies toAn employer the preparer lists as a quarterly Maine unemployment-insurance filer pays quarterly wage reports and contributions by April 30, July 31, October 31 and January 31. Maine Revenue Services lists ME UC-1 on its due-date table, which moves a weekend or holiday date to the next business day.	Due ruleQuarterly wage report: last day of the month after the quarter endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Feb 1MonQuarterly wage report · moved from Sun Jan 31 Apr 30FriQuarterly wage report Aug 2MonQuarterly wage report · moved from Sat Jul 31 Nov 1MonQuarterly wage report · moved from Sun Oct 31 State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedmaine.gov/unemployment/employersfaq/ (official source, opens in a new tab)retrieved 2026-09-23maine.gov/revenue/tax-return-forms/due-dates (official source, opens in a new tab)retrieved 2026-09-23

Quarterly UI wage report and contributions (ME UC-1)

Source text

“Quarterly wage reports and contributions payments are due on or before these due dates: April 30, July 31, October 31, and January 31.”verbatim · maine.gov · retrieved 2026-09-23

“ME UC-1 | April 30, July 31, October 31, January 31”verbatim · maine.gov · retrieved 2026-09-23

“If the due date falls on a holiday or weekend, the due date is the next business day.”verbatim · maine.gov · retrieved 2026-09-23

Applies toAn employer the preparer lists as a quarterly Maine unemployment-insurance filer pays quarterly wage reports and contributions by April 30, July 31, October 31 and January 31. Maine Revenue Services lists ME UC-1 on its due-date table, which moves a weekend or holiday date to the next business day.

Due ruleQuarterly wage report: last day of the month after the quarter endsA date on a weekend moves to the next business day; state holidays are not compiled.

2027 dates

Feb 1MonQuarterly wage report · moved from Sun Jan 31
Apr 30FriQuarterly wage report
Aug 2MonQuarterly wage report · moved from Sat Jul 31
Nov 1MonQuarterly wage report · moved from Sun Oct 31

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedmaine.gov/unemployment/employersfaq/retrieved 2026-09-23maine.gov/revenue/tax-return-forms/due-datesretrieved 2026-09-23

Sales and use tax

17 dates

Returns for sales and use tax collected under a permit. The agency assigns each permit holder a filing frequency; the dates differ by frequency.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Sales, use and service provider tax returnannual filer Source text “Tax returns are due on the 15th day of the month following your reporting period end date. If the 15th is on a weekend or holiday the return is due on the next day that is not a weekend or State holiday.”verbatim · maine.gov · retrieved 2026-09-23 “Generally, every retailer with an average tax liability of $600 or more per month must file a monthly tax return. Retailers with average tax liability of at least $100 but less than $600 per month may file quarterly returns. Retailers with average tax liability of less than $100 per month but more than $50 per year may file semiannual returns. Retailers whose average tax liability is less than $50 per year may file an annual return.”verbatim · maine.gov · retrieved 2026-09-23 “2. Weekends and holidays. When the last day, including any extension of time, prescribed under this Title for the performance of an act falls on Saturday, Sunday or a legal holiday in this State, the performance of that act is timely if it occurs on the next succeeding day which is not a Saturday, Sunday or legal holiday in this State.”verbatim · 36 M.R.S. §153(2) · legislature.maine.gov · retrieved 2026-09-24	Applies toReturns are due the 15th of the month after the reporting period (monthly at $600 or more of tax a month; quarterly $100 to under $600; semiannual or annual below that). A 15th on a weekend or State holiday moves to the next day that is neither. Semiannual periods are not dated here.	Due ruleSales tax return: 15th day of the month after the calendar year endsIf this date falls on a Saturday, Sunday or a Maine legal holiday, it moves to the next business day — 36 M.R.S. §153(2). Not every such holiday is compiled: "Any day designated for the annual Thanksgiving" (§1051) is designated each year, not fixed by the statute, so it is not listed. No Friday observance of a Saturday holiday is stated in §1051, so none is listed.legislature.maine.gov/statutes/36/title36sec153.html (official source, opens in a new tab)retrieved 2026-09-24 · 36 M.R.S. §153(2)	2027 dates Jan 15FriSales tax return State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedmaine.gov/revenue/faq/sales-use-service-provider-tax (official source, opens in a new tab)retrieved 2026-09-23
Sales, use and service provider tax returnquarterly filer Source text “Tax returns are due on the 15th day of the month following your reporting period end date. If the 15th is on a weekend or holiday the return is due on the next day that is not a weekend or State holiday.”verbatim · maine.gov · retrieved 2026-09-23 “Generally, every retailer with an average tax liability of $600 or more per month must file a monthly tax return. Retailers with average tax liability of at least $100 but less than $600 per month may file quarterly returns. Retailers with average tax liability of less than $100 per month but more than $50 per year may file semiannual returns. Retailers whose average tax liability is less than $50 per year may file an annual return.”verbatim · maine.gov · retrieved 2026-09-23 “2. Weekends and holidays. When the last day, including any extension of time, prescribed under this Title for the performance of an act falls on Saturday, Sunday or a legal holiday in this State, the performance of that act is timely if it occurs on the next succeeding day which is not a Saturday, Sunday or legal holiday in this State.”verbatim · 36 M.R.S. §153(2) · legislature.maine.gov · retrieved 2026-09-24	Applies toReturns are due the 15th of the month after the reporting period (monthly at $600 or more of tax a month; quarterly $100 to under $600; semiannual or annual below that). A 15th on a weekend or State holiday moves to the next day that is neither. Semiannual periods are not dated here.	Due ruleSales tax return: 15th day of the month after the quarter endsIf this date falls on a Saturday, Sunday or a Maine legal holiday, it moves to the next business day — 36 M.R.S. §153(2). Not every such holiday is compiled: "Any day designated for the annual Thanksgiving" (§1051) is designated each year, not fixed by the statute, so it is not listed. No Friday observance of a Saturday holiday is stated in §1051, so none is listed.legislature.maine.gov/statutes/36/title36sec153.html (official source, opens in a new tab)retrieved 2026-09-24 · 36 M.R.S. §153(2)	2027 dates Jan 15FriSales tax return Apr 15ThuSales tax return Jul 15ThuSales tax return Oct 15FriSales tax return State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedmaine.gov/revenue/faq/sales-use-service-provider-tax (official source, opens in a new tab)retrieved 2026-09-23
Sales, use and service provider tax returnmonthly filer Source text “Tax returns are due on the 15th day of the month following your reporting period end date. If the 15th is on a weekend or holiday the return is due on the next day that is not a weekend or State holiday.”verbatim · maine.gov · retrieved 2026-09-23 “Generally, every retailer with an average tax liability of $600 or more per month must file a monthly tax return. Retailers with average tax liability of at least $100 but less than $600 per month may file quarterly returns. Retailers with average tax liability of less than $100 per month but more than $50 per year may file semiannual returns. Retailers whose average tax liability is less than $50 per year may file an annual return.”verbatim · maine.gov · retrieved 2026-09-23 “2. Weekends and holidays. When the last day, including any extension of time, prescribed under this Title for the performance of an act falls on Saturday, Sunday or a legal holiday in this State, the performance of that act is timely if it occurs on the next succeeding day which is not a Saturday, Sunday or legal holiday in this State.”verbatim · 36 M.R.S. §153(2) · legislature.maine.gov · retrieved 2026-09-24	Applies toReturns are due the 15th of the month after the reporting period (monthly at $600 or more of tax a month; quarterly $100 to under $600; semiannual or annual below that). A 15th on a weekend or State holiday moves to the next day that is neither. Semiannual periods are not dated here.	Due ruleSales tax return: 15th day of the month after the month endsIf this date falls on a Saturday, Sunday or a Maine legal holiday, it moves to the next business day — 36 M.R.S. §153(2). Not every such holiday is compiled: "Any day designated for the annual Thanksgiving" (§1051) is designated each year, not fixed by the statute, so it is not listed. No Friday observance of a Saturday holiday is stated in §1051, so none is listed.legislature.maine.gov/statutes/36/title36sec153.html (official source, opens in a new tab)retrieved 2026-09-24 · 36 M.R.S. §153(2)	2027 dates Jan 15FriSales tax return Feb 16TueSales tax return · moved from Mon Feb 15 Mar 15MonSales tax return Apr 15ThuSales tax return May 17MonSales tax return · moved from Sat May 15 Jun 15TueSales tax return Jul 15ThuSales tax return Aug 16MonSales tax return · moved from Sun Aug 15 Sep 15WedSales tax return Oct 15FriSales tax return Nov 15MonSales tax return Dec 15WedSales tax return State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedmaine.gov/revenue/faq/sales-use-service-provider-tax (official source, opens in a new tab)retrieved 2026-09-23

Sales, use and service provider tax returnannual filer

Source text

“Tax returns are due on the 15th day of the month following your reporting period end date. If the 15th is on a weekend or holiday the return is due on the next day that is not a weekend or State holiday.”verbatim · maine.gov · retrieved 2026-09-23

“Generally, every retailer with an average tax liability of $600 or more per month must file a monthly tax return. Retailers with average tax liability of at least $100 but less than $600 per month may file quarterly returns. Retailers with average tax liability of less than $100 per month but more than $50 per year may file semiannual returns. Retailers whose average tax liability is less than $50 per year may file an annual return.”verbatim · maine.gov · retrieved 2026-09-23

“2. Weekends and holidays. When the last day, including any extension of time, prescribed under this Title for the performance of an act falls on Saturday, Sunday or a legal holiday in this State, the performance of that act is timely if it occurs on the next succeeding day which is not a Saturday, Sunday or legal holiday in this State.”verbatim · 36 M.R.S. §153(2) · legislature.maine.gov · retrieved 2026-09-24

Applies toReturns are due the 15th of the month after the reporting period (monthly at $600 or more of tax a month; quarterly $100 to under $600; semiannual or annual below that). A 15th on a weekend or State holiday moves to the next day that is neither. Semiannual periods are not dated here.

Due ruleSales tax return: 15th day of the month after the calendar year endsIf this date falls on a Saturday, Sunday or a Maine legal holiday, it moves to the next business day — 36 M.R.S. §153(2). Not every such holiday is compiled: "Any day designated for the annual Thanksgiving" (§1051) is designated each year, not fixed by the statute, so it is not listed. No Friday observance of a Saturday holiday is stated in §1051, so none is listed.legislature.maine.gov/statutes/36/title36sec153.htmlretrieved 2026-09-24 · 36 M.R.S. §153(2)

2027 dates

Jan 15FriSales tax return

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedmaine.gov/revenue/faq/sales-use-service-provider-taxretrieved 2026-09-23

Sales, use and service provider tax returnquarterly filer

Source text

“Tax returns are due on the 15th day of the month following your reporting period end date. If the 15th is on a weekend or holiday the return is due on the next day that is not a weekend or State holiday.”verbatim · maine.gov · retrieved 2026-09-23

“Generally, every retailer with an average tax liability of $600 or more per month must file a monthly tax return. Retailers with average tax liability of at least $100 but less than $600 per month may file quarterly returns. Retailers with average tax liability of less than $100 per month but more than $50 per year may file semiannual returns. Retailers whose average tax liability is less than $50 per year may file an annual return.”verbatim · maine.gov · retrieved 2026-09-23

“2. Weekends and holidays. When the last day, including any extension of time, prescribed under this Title for the performance of an act falls on Saturday, Sunday or a legal holiday in this State, the performance of that act is timely if it occurs on the next succeeding day which is not a Saturday, Sunday or legal holiday in this State.”verbatim · 36 M.R.S. §153(2) · legislature.maine.gov · retrieved 2026-09-24

Due ruleSales tax return: 15th day of the month after the quarter endsIf this date falls on a Saturday, Sunday or a Maine legal holiday, it moves to the next business day — 36 M.R.S. §153(2). Not every such holiday is compiled: "Any day designated for the annual Thanksgiving" (§1051) is designated each year, not fixed by the statute, so it is not listed. No Friday observance of a Saturday holiday is stated in §1051, so none is listed.legislature.maine.gov/statutes/36/title36sec153.htmlretrieved 2026-09-24 · 36 M.R.S. §153(2)

2027 dates

Jan 15FriSales tax return
Apr 15ThuSales tax return
Jul 15ThuSales tax return
Oct 15FriSales tax return

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedmaine.gov/revenue/faq/sales-use-service-provider-taxretrieved 2026-09-23

Sales, use and service provider tax returnmonthly filer

Source text

“Tax returns are due on the 15th day of the month following your reporting period end date. If the 15th is on a weekend or holiday the return is due on the next day that is not a weekend or State holiday.”verbatim · maine.gov · retrieved 2026-09-23

“Generally, every retailer with an average tax liability of $600 or more per month must file a monthly tax return. Retailers with average tax liability of at least $100 but less than $600 per month may file quarterly returns. Retailers with average tax liability of less than $100 per month but more than $50 per year may file semiannual returns. Retailers whose average tax liability is less than $50 per year may file an annual return.”verbatim · maine.gov · retrieved 2026-09-23

“2. Weekends and holidays. When the last day, including any extension of time, prescribed under this Title for the performance of an act falls on Saturday, Sunday or a legal holiday in this State, the performance of that act is timely if it occurs on the next succeeding day which is not a Saturday, Sunday or legal holiday in this State.”verbatim · 36 M.R.S. §153(2) · legislature.maine.gov · retrieved 2026-09-24

Due ruleSales tax return: 15th day of the month after the month endsIf this date falls on a Saturday, Sunday or a Maine legal holiday, it moves to the next business day — 36 M.R.S. §153(2). Not every such holiday is compiled: "Any day designated for the annual Thanksgiving" (§1051) is designated each year, not fixed by the statute, so it is not listed. No Friday observance of a Saturday holiday is stated in §1051, so none is listed.legislature.maine.gov/statutes/36/title36sec153.htmlretrieved 2026-09-24 · 36 M.R.S. §153(2)

2027 dates

Jan 15FriSales tax return
Feb 16TueSales tax return · moved from Mon Feb 15
Mar 15MonSales tax return
Apr 15ThuSales tax return
May 17MonSales tax return · moved from Sat May 15
Jun 15TueSales tax return
Jul 15ThuSales tax return
Aug 16MonSales tax return · moved from Sun Aug 15
Sep 15WedSales tax return
Oct 15FriSales tax return
Nov 15MonSales tax return
Dec 15WedSales tax return

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedmaine.gov/revenue/faq/sales-use-service-provider-taxretrieved 2026-09-23

Annual report

1 date

The annual or biennial report an entity files with the Secretary of State (or its equivalent) to stay in good standing. Some are keyed to the month the entity was formed.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Secretary of State annual reportany business except a sole proprietor or general partnership Source text “An annual report is required to be filed every year in order to maintain a good standing status. The legal filing deadline is June 1st.”verbatim · maine.gov · retrieved 2026-09-23 “Annual Reports for the following entities can be filed online at Annual Reports Online . Business Corporations Nonprofit Corporations Limited Partnerships Limited Liability Companies Limited Liability Partnerships”verbatim · maine.gov · retrieved 2026-09-23	Applies toA business corporation, nonprofit corporation, LLC, limited partnership or LLP that the preparer attests is formed in or registered with the Maine Secretary of State files an annual report every year; the legal filing deadline is June 1. The source states no weekend rule, so the stated date is shown.	Due ruleAnnual report: June 1 of the year the calendar year ends	2027 dates Jun 1TueAnnual report	Source · retrievedmaine.gov/sos/corporations-commissions/filing-an-annual-report (official source, opens in a new tab)retrieved 2026-09-23

Due-date rules

no fixed date

The conventions other lines cite: how a date on a weekend or holiday moves, and how a disaster declaration postpones deadlines.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Weekend and holiday due dates Source text “If the due date falls on a holiday or weekend, the due date is the next business day.”verbatim · maine.gov · retrieved 2026-09-23	Applies toA Maine Revenue Services due date on a holiday or weekend moves to the next business day.	Due ruleNo date: see the source text	2027 dates—	Source · retrievedmaine.gov/revenue/tax-return-forms/due-dates (official source, opens in a new tab)retrieved 2026-09-23

Dates are computed from the linked pages as they read on each retrieval date. Agencies change their pages, and the IRS postpones deadlines after disasters; confirm with the source before filing.

Tracking these for a list of clients? FilingDates builds each client’s calendar from the same rules, with every date linked to its source.