What is the Phaseout of Itemized/Standard Deductions Worksheet for 2026 estimated tax?

Maine reduces the itemized/standard deduction for a taxpayer with an adjusted gross income over the limit for the taxpayer's filing status. The limits for 2026 are:

• $102,250 if filing Single or Married Filing Separately
• $153,400 if filing Head of Household
• $204,550 if Married Filing Jointly or Qualifying Surviving Spouse

If your estimated Maine adjusted gross income for 2026 is over the limit for your filing status, then you need to use this worksheet to figure out how the reduction in your itemized/standard deduction will affect how much you need to pay in 2026 Maine estimated tax payments.

For more information refer to the Phaseout of Itemized/Standard Deductions Worksheet .