36 §5124. Standard deduction; resident (REPEALED)
§5124. Standard deduction; resident (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1975, c. 660, §7 (RPR). PL 1975, c. 765, §27 (AMD). PL 1977, c. 477, §16 (RP).
36 §5124-A. Standard deduction; resident before 2016
§5124-A. Standard deduction; resident before 2016 For tax years beginning before January 1, 2016, the standard deduction of a resident individual is equal to the standard deduction as determined in accordance with the Code, Section 63, except that, for tax years beginning in 2013, the standard deduction is $10,150 in the case of individuals filing […]
36 §5124-B. Standard deduction; resident on or after January 1, 2016 but before January 1, 2018
§5124-B. Standard deduction; resident on or after January 1, 2016 but before January 1, 2018 For tax years beginning on or after January 1, 2016 but before January 1, 2018, the standard deduction of a resident individual is equal to the sum of the basic standard deduction and any additional standard deduction, subject to the […]
36 §5124-C. Standard deduction; resident on or after January 1, 2018
§5124-C. Standard deduction; resident on or after January 1, 2018 1. Amount; before January 1, 2020. For tax years beginning on or after January 1, 2018 and before January 1, 2020, the standard deduction of a resident individual is equal to the standard deduction as determined in accordance with the Code, Section 63, subject to […]
36 §5125. Itemized deductions
§5125. Itemized deductions 1. General. An individual who has claimed itemized deductions from federal adjusted gross income in determining the individual’s federal taxable income for the taxable year may claim itemized deductions from Maine adjusted gross income as provided in this section. A. [PL 1987, c. 819, §7 (RP).] B. [PL 1987, […]
36 §5126. Personal exemptions prior to 2018
§5126. Personal exemptions prior to 2018 For income tax years beginning on or after January 1, 1998 but before January 1, 1999, a resident individual is allowed $2,400 for each exemption that the individual properly claims for the taxable year for federal income tax purposes, unless the taxpayer is claimed as a dependent on another […]