Does Maine tax Social Security?
Does not tax Social Security
No. On Maine Schedule 1S, the Social Security that is taxed on your federal return is a subtraction from income.
What the Maine Revenue Services says
We do not paraphrase the rule from memory. This is the state's own wording, copied from the page linked below it:
“Line 3. If included in federal adjusted gross income, enter the taxable amount of social security benefits issued by the U.S. Government”
“SCHEDULE 1S — Income Subtraction Modifications”
Details worth knowing
- Maine also has a separate pension income deduction. Its $48,216 cap for 2025 is reduced by any Social Security you receive, whether taxable or not.
Federal tax is a separate question
Even though Maine does not tax it, the IRS can still tax part of your Social Security on your federal return. Whether it does depends on your other income. Our taxable Social Security calculator follows the IRS worksheet line by line, and this guide explains the rule.
You can ask Social Security to withhold federal tax from each payment. Withholding for Maine state tax, if you need it, is arranged with the state, not with Social Security. State rules change with new laws, so check with the Maine Revenue Services before you file.
Other states where the answer is “does not tax Social Security”
Check our work
The answer above comes from this page. Follow the link and compare.
- 2025 Form 1040ME InstructionsMaine Revenue Services. Read on November 12, 2026.