Source, Methodology, and Expert Guidance
Data Source and Methodology
Authoritative data source: Maine Revenue Services – Individual Income Tax Rate Schedules for Tax Year 2024 (36 M.R.S. § 5111). Publication and rate tables are available at: maine.gov/revenue – Individual Income Tax. For the quick gross‑to‑taxable estimate, federal standard deduction amounts for 2024 are referenced from the IRS (IRS inflation adjustments 2024).
Tutti i calcoli si basano rigorosamente sulle formule e sui dati forniti da questa fonte.
- Brackets used: 2024 Maine individual income tax rate schedules.
- No local income tax in Maine is applied.
- Credits, Maine-specific additions/subtractions, exemptions, and phaseouts are not included in the quick estimate. Enter taxable income for precision.
The Formulas Explained
Bracketed tax:
$$ T(y) = \sum_{i=1}^{n} \left( \max\{0, \min(y, U_i) - U_{i-1}\} \right)\, r_i \quad \text{with } U_0 = 0 $$
Effective rate:
$$ \text{EffRate}(y) = \frac{T(y)}{y} \quad \text{for } y > 0 $$
Marginal rate (piecewise):
$$ \text{MargRate}(y) = r_k \quad \text{for the tier } k \text{ that contains } y $$
When using the gross income quick estimate (filing status s with standard deduction SD_s and optional other deductions D ≥ 0):
$$ y = \max\{0,\; G - SD_s - D\} $$
Glossary of Inputs and Results
How It Works: A Step-by-Step Example
Come Funziona: Un Esempio Passo‑Passo
Assume Single filing status and Maine taxable income y = $85,000 (tax year 2024). Maine tiers for Single (rounded):
- Tier 1: 0 – $24,500 at 5.80%
- Tier 2: $24,500 – $58,050 at 6.75%
- Tier 3: $58,050+ at 7.15%
Compute tax by tier using the bracket formula:
- Tier 1 taxed amount: min(85,000, 24,500) − 0 = 24,500 → Tax: 24,500 × 0.058 = $1,421.00
- Tier 2 taxed amount: min(85,000, 58,050) − 24,500 = 33,550 → Tax: 33,550 × 0.0675 = $2,266.13
- Tier 3 taxed amount: 85,000 − 58,050 = 26,950 → Tax: 26,950 × 0.0715 = $1,927.93
Total Maine tax T(y) = $1,421.00 + $2,266.13 + $1,927.93 = $5,615.06.
Effective rate = 5,615.06 / 85,000 ≈ 6.61%. Marginal rate = 7.15% (top tier for $85,000).
Frequently Asked Questions (FAQ)
What’s the difference between taxable and gross income in this tool?
Taxable income is the base actually taxed by Maine after deductions/adjustments. Gross income is your total earnings; the tool subtracts the federal standard deduction to approximate taxable income for a quick estimate.
Which tax year is used?
2024 Maine individual income tax rate schedules. Brackets are indexed annually; we update as new official schedules are published.
Are Maine credits or exemptions included?
No. Credits, exemptions, and specific additions/subtractions are not included in the quick estimate. Enter your Maine taxable income for the most precise computation.
Can I see per‑paycheck amounts?
Yes. Use the Frequency selector to view per‑period taxes and after‑tax income (weekly, bi‑weekly, semi‑monthly, monthly).
Does Maine have local income taxes?
No. Maine does not levy local income taxes. This tool applies only the state brackets.
Is this calculator WCAG‑compliant and keyboard accessible?
Yes. It supports visible focus states, ARIA labels/descriptions, proper tab order, and accessible tooltips.
Where can I verify the rates?
See Maine Revenue Services: Individual Income Tax Rate Schedules (36 M.R.S. § 5111) for the current year. We link the official source above.
Formula (LaTeX) + variables + units
','
T(y) = \sum_{i=1}^{n} \left( \max\{0, \min(y, U_i) - U_{i-1}\} \right)\, r_i \quad \text{with } U_0 = 0
\text{EffRate}(y) = \frac{T(y)}{y} \quad \text{for } y > 0
\text{MargRate}(y) = r_k \quad \text{for the tier } k \text{ that contains } y
y = \max\{0,\; G - SD_s - D\}
For a filing status s with tier upper bounds U and rates r, Maine taxable income y, and tiers i = 1..n: Bracketed tax: $ T(y) = \sum_{i=1}^{n} \left( \max\{0, \min(y, U_i) - U_{i-1}\} \right)\, r_i \quad \text{with } U_0 = 0 $ Effective rate: $ \text{EffRate}(y) = \frac{T(y)}{y} \quad \text{for } y > 0 $ Marginal rate (piecewise): $ \text{MargRate}(y) = r_k \quad \text{for the tier } k \text{ that contains } y $ When using the gross income quick estimate (filing status s with standard deduction SD_s and optional other deductions D ≥ 0): $ y = \max\{0,\; G - SD_s - D\} $
- T = property tax (annual or monthly depending on input) (currency)
- IRS inflation adjustments 2024 — irs.gov · Accessed 2026-01-19
https://www.irs.gov/newsroom/irs-provides-tax-inflation-adjustments-for-tax-year-2024 - Finance — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/finance - US Taxation (State) — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/subcategories/taxes - maine.gov/revenue – Individual Income Tax — maine.gov · Accessed 2026-01-19
https://www.maine.gov/revenue/taxes/income-estate-tax/individual-income-tax-1040me
Last code update: 2026-01-19
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