Maine
Maine business compliance calendar
What Maine asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.
LLC 2026LLC 2027C corporation 2026C corporation 2027S corporation 2026S corporation 2027partnership 2026partnership 2027sole proprietorship 2026sole proprietorship 2027nonprofit 2026nonprofit 2027
Registration and franchise filings
| Entity | Filing | Fee | If missed |
|---|---|---|---|
| Corporations | Annual report, by June 1 each year, with the Maine Secretary of State | $85 | $50 late fee; administrative dissolution after continued failure |
| LLCs | Annual report, by June 1 each year, with the Maine Secretary of State | $85 | $50 late fee; administrative dissolution after continued failure |
| Partnerships | Annual report, by June 1 each year, with the Maine Secretary of State | $85 | $50 late fee; administrative dissolution after continued failure |
| Nonprofits | Annual report, by June 1 each year, with the Maine Secretary of State | $35 | $50 late fee; administrative dissolution after continued failure |
Taxes and employers
- Corporate income tax
- Yes. C corporations file a Maine return by the 15th day of the fourth month after the year ends, with the Maine Revenue Services.
- Personal income tax
- Yes. S corporations and partnerships file a Maine information return, and employers withhold state income tax.
- Employers
- Register for unemployment insurance and file wage reports every quarter. Reconcile income tax withholding after year end.
- Sources
- Maine Secretary of State, Maine Revenue Services
All Maine rules in the pack
- Maine annual reportby June 1 each year
- Maine annual reportby June 1 each year
- Maine annual reportby June 1 each year
- Maine nonprofit annual reportby June 1 each year
- Maine charitable organization license renewalby November 30 each year
- Maine corporate income tax returnby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year)
- Maine corporate estimated tax paymenton the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year)
- Maine pass through entity returnby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
- Maine personal income tax return with business incomeby April 15 each year
- Maine unemployment insurance wage reportby the last day of the 1st month after each quarter
- Maine annual withholding reconciliationby January 31 each year
- Maine Paid Family and Medical Leave contributionsby the last day of the 1st month after each quarter
- Maine harassment prevention training (15 or more employees)by January 31 each year
- Maine retirement savings mandate (Maine Retirement Investment Trust (MERIT), 5 or more employees)with no fixed date
- Maine sales tax returnby the 20th day of the 1st month after each quarter