{"data":{"id":"us-me/36-m.r.s.-5124-b","jurisdiction":"us-me","citation":"36 M.R.S. §5124-B","heading":"Standard deduction; resident on or after January 1, 2016 but before January 1, 2018","body":"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 phase-out under subsection 3.\n1.  Basic standard deduction.  The basic standard deduction is:\nA.  For single individuals and married persons filing separate returns, the basic standard deduction is $11,600;\nB.  For individuals filing as heads of household, the basic standard deduction is the amount allowed under paragraph A multiplied by 1.5; and\nC.  For individuals filing married joint returns or surviving spouses, the basic standard deduction is the amount allowed under paragraph A multiplied by 2.\n2.  Additional standard deduction.  The additional standard deduction is the amount allowed under the Code, Section 63(c)(3).\n3.  Phase-out.  The total standard deduction of the taxpayer determined in accordance with subsections 1 and 2 must be reduced by an amount equal to the total standard deduction multiplied by the following fraction:\nA.  For single individuals and married persons filing separate returns, the numerator is the taxpayer's Maine adjusted gross income less $70,000, except that the numerator may not be less than zero, and the denominator is $75,000. In no case may the fraction contained in this paragraph produce a result that is more than one;\nB.  For individuals filing as heads of households, the numerator is the taxpayer's Maine adjusted gross income less $105,000, except that the numerator may not be less than zero, and the denominator is $112,500. In no case may the fraction contained in this paragraph produce a result that is more than one; or\nC.  For individuals filing married joint returns or surviving spouses, the numerator is the taxpayer's Maine adjusted gross income less $140,000, except that the numerator may not be less than zero, and the denominator is $150,000. In no case may the fraction contained in this paragraph produce a result that is more than one.","path":["TITLE 36: TAXATION","PART 8: INCOME TAXES","CHAPTER 805: COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec5124-B.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"eedfd0c15d6ab68e5076adf90979803640cc31c0308d12c75d8afd9b81b521fc","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-5124-a","next":"us-me/36-m.r.s.-5124-c"},"notice":"GroundRules: Original legal text. Not legal advice."}