The following individuals must complete the Maine Minimum Tax Worksheet to determine whether they owe a Maine minimum tax:

1. Individuals that have a federal tentative minimum tax on federal Form 6251, line 31; and,
2. Individuals who do not have a federal tentative minimum tax on federal Form 6251, line 31, but who do have federal alternative minimum taxable income on federal Form 6251, line 28 plus any Maine addition income modifications (see Maine Schedule 1, lines 1a through 1f), the total of which is greater than the Maine minimum tax exemption amount.

If you exceed these thresholds, you must file a Maine Minimum Tax Worksheet. See instructions and supporting Worksheets at www.maine.gov/revenue or call (207) 626-8475.

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