Updated October 4, 2026. Quick answer: Yes, with an income cap. Maine allows a deduction of up to $1,000 per beneficiary, and the 2025 Form 1040ME instructions say “contributions made to a Maine or non-Maine qualified tuition program” qualify. The statute says the deduction “may not be claimed when federal adjusted gross income exceeds $100,000” (single), with a $200,000 threshold for married joint filers and heads of household.
What Maine allows for 529 contributions
| Item | What the documents say |
|---|---|
| Treatment | Deduction (subtraction) on Form 1040ME |
| Limit | $1,000 per designated beneficiary |
| Income cap | Not available above federal adjusted gross income of $100,000 single, or $200,000 married joint or head of household |
| Plans that qualify | A Maine or non-Maine qualified tuition program |
| Source | Maine Revenue Services, 2025 Form 1040ME instructions; 36 M.R.S. 5122 |
A $10,000 contribution by a married couple
A married couple filing jointly with federal adjusted gross income of $200,000 or less who put $10,000 into a 529 account for one child can deduct $1,000. The other $9,000 earns no deduction.
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What the documents do not say
- Whether excess contributions carry forward to a later year.
- What happens to the deduction on a nonqualified withdrawal.
What changes in 2026
No change for tax year 2026 appears in the documents read for this page.
Federal rules
A state break sits beside the federal rules for 529 plans: the statute is 26 U.S.C. 529 and the IRS explains it in Publication 970, Tax Benefits for Education.
Common mistakes
- Claiming the deduction above the income thresholds.
Related: how Maine taxes retirement income, whether Maine taxes pensions, the five questions behind any 529 state tax break, and the state-by-state table of 529 deductions.
Sources
- 36 M.R.S. 5122 (Maine Revised Statutes, Title 36, section 5122): https://legislature.maine.gov/statutes/36/title36sec5122.html
- 2025 Form 1040ME General Instructions: https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040me_gen_instr_w_cover_pg.pdf
Sources: the primary documents linked above, read on October 4, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.