Maine Gold IRA: State Tax Rules and 2026 Considerations

Updated: July 30, 2026

OPRS may receive compensation when readers open an account through partner links on this page. Our analysis is based on independent research, BBB data, and IRS publications.

A Maine resident who funds a self-directed gold IRA from a rolled balance and then takes a distribution faces a two-layer tax question: federal first, then Maine state on the same dollar. The Maine Revenue Services agency administers the state income tax. The federal Form 1099-R flows to the IRS and to Maine through the 1040ME resident return.

Unlike states that exclude retirement income by source class only, Maine runs a hybrid model. A pension income deduction under 36 M.R.S. Section 5122(2)(M-2) applies to private retirement income (including IRA distributions) but is reduced dollar-for-dollar by Social Security and railroad retirement benefits received. A separate uncapped exclusion under the same statute applies to military retirement pay.

Element I is the Maine taxable income baseline. Federal AGI is the starting point for Maine taxable income on Form 1040ME. See the dealers OPRS clears and the ones we warn against before any distribution call. The custodian’s depository, shipping arrangement, and Form 1099-R coding control whether the 1040ME filing is clean or messy.

Element II is the pension income deduction under 36 M.R.S. Section 5122(2)(M-2). Element III is the Social Security and railroad retirement subtraction under 36 M.R.S. Section 5122(2)(C).

Element IV is sourcing risk. A Maine resident who moved from a high-tax former state may carry latent state-tax exposure if domicile was not cleanly broken. The federal Pension Source Tax Act of 1996 (4 U.S.C. Section 114) blocks former-state claims on retirement income once Maine residency is established. Missing any one of these four elements complicates an otherwise routine IRA distribution.

How Maine taxes traditional IRA distributions: the 5.8 to 7.15 percent ladder

Maine Revised Statutes Title 36 is the Maine Tax Code. The personal income tax rate is set by 36 M.R.S. Section 5111. Tax years beginning on or after January 1, 2017 use three graduated brackets at 5.8 percent, 6.75 percent, and 7.15 percent. The bracket thresholds are indexed for inflation each year under 36 M.R.S. Section 5403.

Maine Revenue Services administers the tax through Form 1040ME (resident return) with Schedule 1S (income subtractions). A traditional IRA distribution from a self-directed gold IRA is reported on federal Form 1099-R. The federally taxable amount flows into federal AGI. Maine taxable income starts from federal AGI on Form 1040ME, then applies Maine-specific additions on Schedule 1A and Maine-specific subtractions on Schedule 1S.

The Schedule 1S pension income deduction line under 36 M.R.S. Section 5122(2)(M-2) is the entry point for the non-military retirement subtraction. Every filer who is a primary recipient of retirement plan or IRA benefits enters that income on Schedule 1S. The deduction is the lesser of the aggregate IRA and retirement plan benefits in federal AGI, or the pension deduction amount reduced by Social Security and railroad retirement benefits received.

The statutory definition of “individual retirement account” at 36 M.R.S. Section 5122(2)(M-2)(2)(a) tracks federal law. It covers a traditional IRA under IRC Section 408, a Roth IRA under IRC Section 408A, a simplified employee pension under IRC Section 408(k), and a SIMPLE IRA under IRC Section 408(p). A self-directed gold IRA holding IRC Section 408(m) IRS-approved metals is a Section 408 traditional IRA for Maine purposes.

A Roth IRA qualified distribution (five-year period satisfied and the participant age 59 and a half or older) is federally tax-free and Maine tax-free. A non-qualified Roth distribution is subject to federal income tax on the earnings portion only under the basis-ordering rules of IRC Section 408A(d). The federally taxable earnings portion is also subject to Maine state tax once it flows through federal AGI.

The pension income deduction under 36 M.R.S. Section 5122(2)(M-2)

The Schedule 1S pension income deduction is the most consequential Maine-specific benefit on a private retirement distribution. The dollar cap is set under the formula in 36 M.R.S. Section 5122(2)(M-2)(2)(d), which defines the “pension deduction amount” for tax years beginning on or after January 1, 2024 as the maximum annual benefit an individual eligible to retire at full retirement age (per 42 U.S.C. Section 416(l)) may receive under the federal Social Security Act and amendments through June 28, 2023.

For tax year 2024 that figure tracked the Social Security Administration maximum monthly benefit at full retirement age of $3,822, or about $45,864 annualized. The number rises each year as the Social Security maximum at full retirement age is adjusted under the SSA cost-of-living formula in 42 U.S.C. Section 415(i).

The headline number is not the amount most retirees actually deduct. Section 5122(2)(M-2)(1)(a)(ii) reduces the pension deduction amount, dollar for dollar, by Social Security and railroad retirement benefits received. A Maine retiree receiving $30,000 in Social Security in tax year 2024 had a non-military pension deduction cap of $15,864 ($45,864 minus $30,000), not $45,864.

The reduction does not apply to military retirement pay. Section 5122(2)(M-2)(1)(b) excludes the full military retirement amount with no cap and no Social Security offset. A retired federal civil service worker with $40,000 of CSRS annuity (treated as a private “retirement plan” not as a military plan) is reduced by SS benefits in the same way as an IRA distribution. A retired Army Master Sergeant with $40,000 of military retirement pay excludes the full $40,000 with no offset.

The deduction is per primary recipient, not per household. A married couple filing jointly with both spouses primary recipients of separate retirement plans each calculates a separate deduction. A 70-year-old spouse with $50,000 of IRA income and $24,000 of Social Security calculates the non-military deduction at the lesser of $50,000 or ($45,864 minus $24,000) = $21,864. A 62-year-old spouse with no retirement income calculates the deduction at $0 because there is no retirement plan benefit to deduct.

The Social Security subtraction itself is a separate Schedule 1S line under 36 M.R.S. Section 5122(2)(C). Social Security and Tier 1 railroad retirement benefits are 100 percent exempt at every income level. The exemption applies to retirement benefits, survivor benefits, and disability benefits paid under the Social Security Act, including SSI. Maine does not piggyback on the federal taxability formula under IRC Section 86. The state-level subtraction is unconditional.

Take a retired Maine resident age 67 with a $50,000 traditional IRA distribution rolled from a private 401(k) and $24,000 in Social Security benefits. The filer subtracts the full $24,000 on Schedule 1S. The pension income deduction equals the lesser of $50,000 or ($45,864 minus $24,000), which is $21,864. The remaining $28,136 of IRA income runs through the 5.8 percent and 6.75 percent brackets under Section 5111.

A retired Maine resident age 67 with a $50,000 self-directed gold IRA distribution faces the same calculation. The Form 1040ME treatment is identical to any other IRA distribution.

Federal mechanics that still apply: 72(t), RMDs, and withholding

Maine state law does not reach the federal mechanics on a gold IRA. The IRC Section 72(t) 10 percent additional tax on pre-59-and-a-half distributions applies in full. The exceptions are the same federal exceptions that apply in every state. They include medical expenses above 7.5 percent of AGI, qualified higher education expenses, first-time homebuyer ($10,000 lifetime), substantially equal periodic payments under Section 72(t)(2)(A)(iv), and the public safety officer age-50 exception under Section 72(t)(10).

The SECURE Act 2.0 amended IRC Section 401(a)(9). The required minimum distribution (RMD) age is 73 for participants born between 1951 and 1959. It is 75 for participants born in 1960 and after. The RMD calculation uses the Uniform Lifetime Table in IRS Publication 590-B Appendix B. Maine does not impose a parallel state-level RMD because the federal RMD already triggers the Maine income inclusion through federal AGI.

The withholding default on a traditional IRA distribution to a Maine resident is 10 percent federal withholding under IRC Section 3405(b)(1) unless the participant elects out on Form W-4R. Maine state withholding on retirement distributions is set through the participant’s Form W-4ME filed with the custodian. Maine Revenue Services accepts a flat dollar election or a percentage election against the bracket schedule.

An indirect rollover (60-day rollover under IRC Section 408(d)(3)) subjects the participant to a mandatory 20 percent federal withholding on the distribution from an employer plan to the participant before re-deposit. The 20 percent is held against federal tax. Maine state tax is not pre-withheld on the indirect rollover. A direct trustee-to-trustee transfer avoids both withholdings entirely.

The IRS Publication 590-B treatment of an in-kind distribution from a self-directed gold IRA is the same in Maine as in every other state. The fair market value of the physical metal on the distribution date is the federally taxable amount. The custodian reports the FMV on Form 1099-R Box 1. Maine applies the Schedule 1S pension income deduction (if the filer qualifies) then the 5.8 to 7.15 percent bracket schedule against that FMV on Form 1040ME.

Snowbirds, former-state taxation, and the Pension Source Tax Act

A Maine resident who previously lived in Massachusetts, New York, Connecticut, Illinois, or another taxing state may carry latent state-tax exposure if the former state asserts continuing-residency status. The federal Pension Source Tax Act of 1996 (4 U.S.C. Section 114) blocks a former state of residence from taxing retirement income paid to a person who is no longer a resident of that state.

The protection covers traditional IRA, Roth IRA, 401(k), 403(b), 457(b), defined benefit pension, and self-directed gold IRA distributions. The statute defines retirement income broadly. It includes IRA distributions under IRC Section 408 and qualified plan distributions under IRC Section 401. The protection applies once the participant has established residency in the new state. The Maine side is the current-state-of-residence claim. The former state’s claim is the question the Pension Source Tax Act resolves.

Documentation discipline matters. Update the IRA custodian’s address of record to the Maine address. File a final part-year return for the former state in the year of the move. Update any state withholding election. Update voter registration, driver’s license, and any other indicia of domicile to Maine. Hold the old state’s documents for the audit lookback period (typically four years).

The reverse case is also possible. A Maine retiree who moves to New Hampshire, Florida, or Tennessee (each a no-state-income-tax state for wage and pension income) drops the Maine tax claim from the date of new domicile. The Pension Source Tax Act bars Maine from taxing retirement income paid after the move. A move to Vermont or Massachusetts changes the rate but not the structural exposure.

Snowbird households that maintain two residences must pick one as the state of domicile. Day-count rules vary by state. Maine determines residency under 36 M.R.S. Section 5102(5). The test covers any person domiciled in Maine, plus any person who maintains a permanent place of abode in Maine and spends more than 183 days of the tax year inside the state. The custodian’s address of record should match the chosen domicile.

Depository, custodian, and shipping considerations from Maine

The IRS does not approve any depository located in Maine. Self-directed gold IRA metals for a Maine-resident participant are held at one of the standard out-of-state IRS-approved depositories. The most common include Delaware Depository (Wilmington), International Depository Services (Dallas and Delaware), Brink’s Global Services USA (Salt Lake City and Los Angeles), HSBC Bank USA vaults (New York), and CNT Depository (Bridgewater, Massachusetts).

The depository choice is set by the custodian. A self-directed IRA custodian such as Equity Trust, STRATA Trust Company, Kingdom Trust, or Madison Trust has standing relationships with specific depositories. A Maine-resident participant does not select the depository directly. The participant selects the custodian. The custodian selects the depository from its approved list.

An in-kind distribution to a Maine-resident participant ships from the depository via insured carrier. The carrier is typically Brink’s, Loomis, or a similar armored-transport firm with secured-package experience. The shipping cost is borne by the participant and is not deductible because the distribution itself is the taxable event.

Shipping fees commonly run from $150 to $500 per shipment depending on insured value and destination ZIP code. Northern Maine ZIP codes (Aroostook County) may carry a higher carrier surcharge than the southern Portland metro.

An in-cash distribution avoids the shipping question entirely. The depository sells the metal at the spot price on the distribution date. The cash proceeds are wired to the participant’s bank or sent by ACH. The federally taxable amount is the cash distribution amount on Form 1099-R Box 1.

The Maine mechanic is identical to any other IRA cash distribution. The Schedule 1S pension income deduction runs first (if the filer qualifies), then the 5.8 to 7.15 percent bracket schedule against the remainder.

Maine estate tax history and gold IRA estate planning

Maine is one of about a dozen states that retains a state-level estate tax. The Maine estate tax is imposed under 36 M.R.S. Chapter 575. The Maine estate tax exemption was $6.8 million per individual for decedents dying in 2024, indexed for inflation under 36 M.R.S. Section 4119. The exemption rises each year with the Consumer Price Index.

A self-directed gold IRA is included in the decedent’s Maine gross estate at fair market value on the date of death. A Maine-resident participant with a $1.2 million gold IRA balance, a $400,000 home, a $300,000 brokerage account, and $200,000 in other assets has a gross estate of about $2.1 million. That is well below the $6.8 million Maine exemption. No Maine estate tax is owed.

A Maine-resident participant with a larger combined estate (gold IRA, real estate, business interests, life insurance) approaching $6 million is in the planning zone. The state estate tax rates start at 8 percent on the first $3 million of taxable estate above the exemption. The rate climbs to a top of 12 percent above $9 million of taxable estate (36 M.R.S. Section 4103).

The Maine planning conversation should happen with a Maine estate attorney before the balance crosses the exemption threshold.

Maine has no separate inheritance tax. The older Maine inheritance tax under 36 M.R.S. Chapter 577 was repealed for deaths occurring after the relevant statutory transition. A gold IRA passed to a Maine-resident beneficiary today triggers no Maine inheritance tax at the state level, regardless of the beneficiary’s class.

The federal estate-tax regime under IRC Section 2001 applies in parallel at the federal level. The federal estate-tax exclusion for 2025 was $13.99 million per individual ($27.98 million for a married couple with portability). The Tax Cuts and Jobs Act of 2017 doubled the federal exclusion through 2025. The doubling is set to sunset on January 1, 2026 absent congressional action. The post-sunset federal exclusion is projected at approximately $7 million per individual after inflation adjustment.

The IRA beneficiary designation on file with the custodian controls the federal-side beneficiary outcome, subject to spousal consent rules where applicable. A Maine-resident gold IRA participant directing the account to a non-spouse beneficiary should coordinate with a Maine estate attorney. The conversation addresses Maine probate practice and spousal elective share rules under Title 18-C of the Maine Revised Statutes.

Common mistakes Maine retirees make on a gold IRA

1. Treating the pension deduction amount as the actual deduction. The headline $45,864 number for tax year 2024 is the gross cap. Section 5122(2)(M-2)(1)(a)(ii) reduces it dollar for dollar by Social Security and railroad retirement benefits received. A retiree with $30,000 in Social Security has a non-military cap of $15,864, not $45,864. The Maine state tax cost on the same IRA distribution can be three or four times what the headline number suggests.
2. Confusing military retirement with civil service retirement. Military retirement pay (active duty Army, Navy, Air Force, Marines, Coast Guard, plus reserve components) is fully exempt under the military prong of Section 5122(2)(M-2) with no cap and no SS offset. Federal civil service retirement (CSRS, FERS basic annuity) flows under the non-military prong with the SS-reduction cap. A federal retiree who classifies CSRS income as military overpays the deduction calculation and faces a notice on assessment.
3. Missing the bracket-creep at higher distribution amounts. The 7.15 percent top bracket applies once Maine taxable income exceeds the indexed threshold (about $61,600 single, $123,250 joint for tax year 2024). A large lump-sum gold IRA distribution can push a retiree from the 6.75 percent bracket into the 7.15 percent bracket on the marginal dollars. Multi-year distributions (in-service withdrawals or Roth conversions across multiple years) can manage bracket exposure.
4. Missing the former-state residency lookback. A retiree who moved to Maine from Massachusetts, Connecticut, New York, or another taxing state within the prior four years and takes a distribution may receive an audit notice from the former state’s tax authority asserting continuing residency. The defense is the documentation file: voter registration date, driver’s license issue date, lease or property tax records, 1040ME filing history. The Pension Source Tax Act preempts the assertion if domicile was cleanly broken.
5. Selecting a custodian without confirming depository shipping to rural Maine ZIP codes. Not every custodian’s standing depository contract covers in-kind shipping to Aroostook County or to coastal Hancock County. The participant who plans for an in-kind distribution at retirement should confirm the shipping arrangement in writing at account opening, not at distribution. Winter shipping windows are a real operational variable in northern Maine.
6. Missing the SECURE 2.0 RMD age update. A 73-year-old Maine participant born in 1953 is under the age-73 rule. A 71-year-old participant born in 1955 is also under the age-73 rule (RMD starts at age 73). A 65-year-old participant born in 1961 is under the age-75 rule. The custodian’s automated RMD calculation should reflect the birth-year cohort.
7. Skipping the Maine estate tax review on a large balance. The Maine estate tax exemption ($6.8 million per individual in 2024) sits well below the federal exemption ($13.99 million in 2025). A Maine resident with a $5 million combined estate (gold IRA, home, brokerage, business) sits near the Maine exemption while remaining far below the federal threshold. The state-level exposure should be modeled on its own.
8. Skipping dealer vetting because the state-tax math feels manageable. Maine’s bracket schedule and the SS-reduced pension deduction are manageable on a typical retirement distribution. They do not remove the dealer-selection layer. The custodian, depository, fee schedule, and buyback policy still matter. Check this dealer against the 2026 OPRS list before any custodian conversation.

What changed in 2026 for a Maine gold IRA participant

The Maine individual income tax bracket schedule under 36 M.R.S. Section 5111 retains the same three rates (5.8 percent, 6.75 percent, 7.15 percent) for tax year 2026. The bracket thresholds continue to adjust each year for inflation under 36 M.R.S. Section 5403. Maine Revenue Services publishes the indexed bracket figures each fall for the upcoming tax year.

The pension deduction amount under 36 M.R.S. Section 5122(2)(M-2)(2)(d) continues to track the maximum annual Social Security benefit at full retirement age. The amount rises with the Social Security cost-of-living adjustment announced each October for the next year. The Social Security maximum at full retirement age for 2025 retirees was about $4,018 per month or $48,216 annualized. The 2026 maximum will reflect the announced COLA for benefits payable in calendar year 2026.

The federal contribution and distribution rules continue to evolve. The IRA contribution limit for 2025 was $7,000 (under age 50) and $8,000 (age 50 and older catch-up) under IRC Section 219(b)(5). The 2026 figures will be released by IRS Revenue Procedure for the 2026 tax year. The Maine state-level dimension does not change with the federal limit; Form 1040ME still uses federal AGI as the starting point.

The SECURE 2.0 Roth catch-up rule under Section 603 takes effect for tax years beginning after December 31, 2025. Participants age 50 and older with prior-year wages above $145,000 (indexed) must make catch-up contributions on a Roth basis only. The rule applies to 401(k), 403(b), and 457(b) plans. The IRA catch-up rule under Section 219(b)(5)(B) is not affected by the change.

The federal estate-tax exclusion is set to sunset from the doubled level on January 1, 2026. The pre-sunset exclusion was $13.99 million per individual in 2025. The post-sunset exclusion is projected at approximately $7 million per individual after inflation adjustment.

The post-sunset federal exemption moves closer to the Maine state exemption of approximately $7 million for tax year 2026 (indexed from $6.8 million for 2024). A Maine resident with an estate near that level may face dual-layer estate-tax exposure for the first time.

A Maine-resident gold IRA participant works inside a moderately favorable state-tax matrix relative to the broader New England region. The 5.8 to 7.15 percent bracket schedule is below Vermont’s top rate (8.75 percent) and Massachusetts surtax-inclusive rates but above New Hampshire’s pension-tax-free regime. The pension deduction is real but narrower than the headline number suggests once Social Security is netted out. The military retirement exemption is broad. The Maine state estate tax adds a layer above approximately $7 million.

The state layer is consequential on private IRA and gold IRA distributions once the pension deduction is exhausted and on any distribution where the retiree carries Social Security large enough to absorb most of the pension deduction cap. The dealer-selection layer carries operational weight on every distribution regardless of state. The custodian’s depository, fee schedule, in-kind distribution shipping arrangement, and buyback policy determine the quality of the account through retirement and at distribution.

The dealer-side trust signal stack that OPRS uses includes four markers that travel across all 50 states. The markers are listed below.

• Money Magazine Best Overall Gold IRA Company (2022 to 2026)
• Investopedia Most Transparent Gold IRA Company (2022 to 2026)
• BBB A+ Rating with Zero Complaints (accredited since 2014)
• Education-First Process with non-commissioned customer success agents

Does Maine tax traditional IRA distributions at all?

Yes, with a pension income deduction. Maine taxes traditional IRA, 401(k), and self-directed gold IRA distributions as ordinary income on Form 1040ME. The bracket schedule under 36 M.R.S. Section 5111 runs at 5.8 percent, 6.75 percent, and 7.15 percent.

Filers who are primary recipients of retirement plan or IRA benefits subtract a pension income deduction on Schedule 1S under 36 M.R.S. Section 5122(2)(M-2). The non-military deduction is capped at the maximum annual Social Security benefit at full retirement age (about $45,864 for tax year 2024). The cap is reduced dollar for dollar by Social Security and railroad retirement benefits received.

Consider a retiree age 67 with a $50,000 gold IRA distribution, $24,000 in Social Security, and no other retirement income. The pension income deduction is about $21,864 ($45,864 minus $24,000). That leaves about $28,136 of IRA income subject to Maine tax under the bracket schedule. Roth IRA qualified distributions are federally tax-free and Maine tax-free.

Is military retirement income exempt while private IRA income is not?

Largely yes. The military retirement prong of 36 M.R.S. Section 5122(2)(M-2)(1)(b) fully exempts military retirement pay (Army, Navy, Air Force, Marines, Coast Guard, plus reserve components) at any age with no cap and no Social Security reduction. Private retirement income (private pensions, traditional IRA, 401(k), 403(b), 457(b), self-directed gold IRA distributions, federal civil service retirement) runs under the non-military prong, which is capped at the pension deduction amount reduced by Social Security and railroad retirement benefits.

A 67-year-old retired Air Force Master Sergeant with a $40,000 military retirement annuity, a $30,000 private 401(k) rollover distribution, and $24,000 in Social Security excludes the full $40,000 in military retirement on Schedule 1S. The participant then takes a non-military pension deduction of the lesser of $30,000 or ($45,864 minus $24,000) = $21,864, leaving $8,136 of private retirement income subject to Maine tax. Social Security itself ($24,000) is separately subtracted under Section 5122(2)(C).

Does Maine impose a state-level early-distribution penalty like Wisconsin?

No. Maine does not impose a state-level additional tax on early IRA distributions parallel to the federal IRC Section 72(t) 10 percent additional tax. Wisconsin imposes a 33 percent state mini-penalty under Wisconsin Statute 71.83(1)(b)6. California imposes a 2.5 percent additional tax under California Revenue and Taxation Code Section 17085.

A Maine-resident participant who takes a pre-59-and-a-half distribution from a traditional IRA pays the federal 10 percent additional tax. The participant also pays Maine state tax on the taxable portion at the bracket schedule under Section 5111. The state-level early-distribution penalty layer is zero.

The participant under age 59 and a half does not yet qualify as a “primary recipient of retirement plan benefits” under the pension deduction definition. The exception is when the early distribution counts as a periodic distribution under Section 72(t)(2)(A)(iv).

Does Maine have an inheritance tax on a gold IRA passed to my children?

No. Maine has no state inheritance tax. The older Maine inheritance tax under 36 M.R.S. Chapter 577 was repealed for deaths occurring after the relevant statutory transition. A self-directed gold IRA passed to a child (or any other beneficiary) triggers zero Maine inheritance tax at the state level.

Maine does retain a state estate tax under 36 M.R.S. Chapter 575. The estate tax is assessed on the decedent’s gross estate, not on the recipient. The 2024 Maine estate tax exemption was $6.8 million per individual, indexed for inflation under 36 M.R.S. Section 4119.

A Maine-resident gold IRA balance is included in the decedent’s gross estate at fair market value on the date of death. The estate-tax exposure applies above the exemption threshold at graduated rates from 8 percent to 12 percent under 36 M.R.S. Section 4103.

Federal estate-tax exposure under IRC Section 2001 still applies in parallel. The 2025 federal exclusion was $13.99 million per individual. The post-sunset exclusion is projected at approximately $7 million per individual absent congressional action, bringing the federal exemption closer to the Maine exemption for the first time in years.

If I move from Massachusetts to Maine, when does Massachusetts income tax stop?

Massachusetts state income tax stops when Maine residency is established and Massachusetts domicile is broken. The Massachusetts Department of Revenue uses a domicile-based residency test, with physical presence (the 183-day rule), intent to remain, voter registration, driver’s license, vehicle registration, and the location of personal effects all bearing on the question.

The federal Pension Source Tax Act of 1996 (4 U.S.C. Section 114) preempts the Massachusetts claim on IRA distributions paid after Maine residency is established. The protection applies to traditional IRA, Roth IRA, 401(k), 403(b), 457(b), defined benefit pension, and self-directed gold IRA distributions.

The participant should retain documentation of the move and the date of new Maine residency. File a part-year Massachusetts return in the year of the move. Update the IRA custodian’s address of record to the Maine address.

Sources cited

1. Maine Revenue Services, Income and Estate Tax (Form 1040ME, Schedule 1S)
2. 36 M.R.S. Section 5111, Imposition and Rate of Tax (Maine individual income tax brackets)
3. 36 M.R.S. Section 5122, Modifications to Federal Adjusted Gross Income (Maine pension income deduction and Social Security subtraction)
4. 36 M.R.S. Section 5102, Definitions (Maine resident individual)
5. 36 M.R.S. Section 5403, Annual Adjustments for Inflation
6. 36 M.R.S. Chapter 575, Maine Estate Tax
7. 36 M.R.S. Section 4103, Tax on Estate of Resident
8. 36 M.R.S. Section 4119, Annual Adjustments for Inflation (Maine Estate Tax)
9. IRC Section 72(t), Additional Tax on Early Distributions from Qualified Retirement Plans
10. IRC Section 408, Individual Retirement Accounts (Traditional IRA and IRC Section 408(m) IRS-approved metals)
11. IRC Section 408A, Roth IRA Distribution Rules
12. IRC Section 3405, Withholding on Pension and Annuity Distributions
13. 4 U.S.C. Section 114, Pension Source Tax Act of 1996
14. IRC Section 2001, Imposition and Rate of Federal Estate Tax
15. IRS Publication 590-B, Distributions from Individual Retirement Arrangements
16. Social Security Administration, Contribution and Benefit Base (maximum benefit at full retirement age)

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