Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 5121 (2026)

Maine taxable income

✓ current as of May 2026
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The Maine taxable income of a resident individual is equal to the individual's federal adjusted gross income with the modifications and less the deductions and personal exemptions provided in this chapter.   [PL 2019, c. 379, Pt. C, §2 (AMD).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1987, c. 504, §8 (RPR). PL 1987, c. 819, §4 (RPR). PL 1989, c. 596, §J3 (RPR). PL 1995, c. 281, §26 (AMD). PL 2003, c. 390, §26 (AMD). PL 2019, c. 379, Pt. C, §2 (AMD).
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Notes of Decisions
Cited in 12 cases, 1974–2019 · leading case: Eric v. Warnquist v. State Tax Assessor, 2019 ME 19 (Me. 2019).
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Eric v. Warnquist v. State Tax Assessor, 2019 ME 19 (Me. 2019). · cites it 3× “See 36 M.R.S. §§ 5121, 5122 (2017). The taxpayer's Maine income tax obligation is then calculated based on that taxable net income.”
Tiedemann v. Johnson, 316 A.2d 359 (Me. 1974). · cites it 2× “Although conceding that, as provided in 36 M.R.S.A. § 5121, the taxable income of a Maine resident is computed on the basis of “.”
State v. Skarbinski, 2011 ME 65 (Me. 2011). “1984) (stating that issues of witness credibility are the jury’s exclusive province and that we give great deference to the findings of a properly instructed jury acting on competent evidence); see also 36 M.R.S. § 5121 (2010); Williams v. State Tax Assessor, 2002 ME 172, ¶ 13 ,…”
Blair v. State Tax Assessor, 485 A.2d 957 (Me. 1984). “36 M.R.S.A. § 5121 (1978). The Internal Revenue Code defines adjusted gross income as gross income minus enumerated deductions, none of which apply to the retirement benefits in excess of employees’ contributions at issue here.”
Soper v. St. Regis Paper Co., 411 A.2d 1004 (Me. 1980). “36 M.R.S.A. § 5121 (1978). 2 . The policy of including all medical expenses in lump-sum compromise settlements is by no means universally approved.”
Williams v. State Tax Assessor, 812 A.2d 245 (Me. 2002). · cites it 3× “Williams contends that the Assessor was required to assess his state income tax liability based on the federal adjusted gross income figure he reported on his 1988 tax return, and that the Assessor exceeded the bounds of his statutory authority by disallowing a deduction he had…”
Smith v. State Tax Assessor, 860 A.2d 387 (Me. 2004). · cites it 2× “The adjustment that is the particular focus of this litigation is stated in 36 M.”
Eric v. Warnquist v. State Tax Assessor, 2019 ME 19 (Me. 2019). · cites it 3× “See 36 M.R.S. §§ 5121, 5142 (2017). This was not the first time the Assessor explained to the Warnquists how to calculate the section 3 5217-A credit.”
Eric v. Warnquist v. State Tax Assessor, 2019 ME 19 (Me. 2019). · cites it 2× “See 36 M.R.S. §§ 5121, 5142 (2017). 3 This was not the first time the Assessor explained to the Warnquists how to calculate the section 5217-A credit.”
Williams v. State Tax Assessor State Tax Assessor (Me. Super. Ct 2002). · cites it 2× “Title 36 M.R.S.A. § 5121 defines taxable income as “that individual’s federal adjusted gross income as defined by federal law .”
Graphic Packaging Corp. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015). “Any other term used in this Part has the same 36 M.R.S.A. § 5121 (1978). The Internal Revenue Code meaning as when used in a defines adjusted gross income as gross income minus comparable context in the laws of enumerated deductions, none of which apply to the the United States…”
Smith v. State Tax Assessor (Me. Super. Ct 2004). “” See 36 M.R.S.A. §5121. There are a series of allowed modifications, which reduce Maine taxable income, which are listed at 36 M.”
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