Maine Tax Filers Face State Taxes on Tips and Overtime Despite Federal Deductions
LW
Leona Winters
student loan repayment policy · Apr 13, 2026
Source: DojiDoji Data Terminal
Maine residents owe state taxes on wages earned from tips and overtime. The state has not adopted the "no tax on tips" and "no tax on overtime" programs enacted federally under the One Big Beautiful Bill Act.
Federal tax law now allows a deduction for qualified tips, capped at $2,500 annually, for taxpayers in industries where tipping is common, such as housekeeping, food service, and bartending. This deduction phases out for individuals with a modified adjusted gross income over $150,000, or $300,000 for joint filers. To claim the federal break, filers must use Schedule 1-A, which also covers car loan, senior, and state and local tax deductions. Maine residents remain eligible for the federal credit while paying state taxes on those same wages.
student loan repayment policycrypto IRS ruling
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