SCorpDesk / 2026 S-Corp & QBI Guides / Maine (ME) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
Maine (ME) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
What are the 2026 S-Corp tax and PTET rules in Maine?
In Maine (ME), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553. For the Pass-Through Entity Tax (PTET) deduction: No Enacted PTET. Entity-level franchise/minimum tax: $85 Annual Report Fee.
In Maine (ME), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553. For the Pass-Through Entity Tax (PTET) deduction: No Enacted PTET. Entity-level franchise/minimum tax: $85 Annual Report Fee.
Open Maine 2026 S-Corp & 20% Permanent QBI Calculator
2026 Maine (ME) S-Corporation Statutory Tax Matrix
| Maine S-Corp Compliance Area | 2026 Statutory Rule |
|---|---|
| State S-Corp Election Recognition | Recognizes Federal Form 2553 |
| Pass-Through Entity Tax (PTET) Election | No Enacted PTET |
| Annual Minimum / Franchise Tax | $85 Annual Report Fee |
| Federal Section 199A QBI Deduction | Up to 23% of qualified K-1 income under Public Law 119-21 |
| Home Office & Mileage Deduction Method | Must use an IRC Section 62(c) Corporate Accountable Plan |
Frequently Asked Questions
Does Maine require a separate state S-Corp election in 2026?
For Maine (ME): Recognizes Federal Form 2553.
What is the Maine S-Corp franchise or minimum tax for 2026?
In Maine: $85 Annual Report Fee.