Annual Filing Requirements
The annual report filing fee is $85 domestic and $150 for foreign LLCs. There is a $25 penalty fee assessed to late filings.
Annual Report (Online) - File Annual Report Electronically
An annual report must be filed with the Secretary of State by June 1st.
LLC Tax Returns
An LLC doing business in Maine is classified as a Partnership for Maine income tax purposes, unless otherwise classified as a corporation for federal income tax purposes.
If Maine net income is: under $25,000, the corporate tax is 3.5% of Maine net income; greater than $25,000 but not over $75,000, the tax is $875 plus 7.93% of the excess over $25,000; greater than $75,000 but not over $250,000, the tax is $4,840 plus 8.33% of the excess over $75,000; greater than $250,000, the tax is $19,418 plus 8.93% of the excess over $250,000.
Form 1065ME - 2010 LLC Income Tax Return with instructions
Form 1120ME - Corporate 2010 Income Tax (instructions) (if LLC filed as Corporation)
Tax Forms List - LLC/Partnership Tax Forms 1999-2010
LLCs filing 1120ME must file on or before the 15th day of the third month following the close of the taxable year, or by March 15th for calendar year filing.
LLCs filing 1065ME must file on or before the 15th day of the 4th month following the close of the taxable year, or by April 15th for calendar year filing.